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Authors: Siti Mahdya Wardah 1 ; Adang Hendrawan 2 and Milla Sepliana Setyowati 1

Affiliations: 1 Department of Fiscal Administration Science, Faculty of Administration Science, Universitas Indonesia,, Indonesia ; 2 Department of Fiscal Administration Science, Faculty of Administration Science, Universitas Indonesia, Indonesia

ISBN: 978-989-758-461-9

Keyword(s): Tax Rate Policy, Tire Industry, Import

Abstract: In 2018, there was a weakening of the trade balance which also caused the current account deficit. To overcome this problem the government then issued a number of policies to strengthen the stability of the rupiah, such as an increase in the Income Tax (income tax) tariff on imports in PMK No. 110 / PMK.010 / 2018. One of the industrial objects affected by the tariff increase in Article 22 of the income tax on imports is the tire industry. His study raises the issue of regulations governing tire import provisions, which before PMK No. 110 / PMK.010 / 2018, there is a Minister of Trade Regulation No. 6 of 2018 which was allegedly had the opposite effect of suppressing imports. The purpose of this study was to determine the analysis of changes and policy implications of the increase in Article 22 income tax on imports. The concepts used include the concept of tax policy, tax rate policy, income tax, withholding tax system, tax credit, international trade, and imports. The research appro ach used is qualitative with descriptive research type. The results showed that the purpose of the policy change was to consider more regular functions and be regulated based on the criteria for the types of consumer goods. In addition, the perceived implication for the government is an increase in the receipt of Article 22 Income Tax and the return of recommendations in the Regulation of the Minister of Trade No. 05 of 2019. Then the implications for importers who are expected to disrupt the company's cash flow and increase the psychological burden of taxpayers have not been so influential. (More)

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Paper citation in several formats:
Wardah, S.; Hendrawan, A. and Setyowati, M. (2020). Income Tax Rates Increase Policy of Tire Industry Imports.In Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI, ISBN 978-989-758-461-9, pages 257-267. DOI: 10.5220/0009402702570267

@conference{icoaci20,
author={Siti Mahdya Wardah. and Adang Hendrawan. and Milla Sepliana Setyowati.},
title={Income Tax Rates Increase Policy of Tire Industry Imports},
booktitle={Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI,},
year={2020},
pages={257-267},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009402702570267},
isbn={978-989-758-461-9},
}

TY - CONF

JO - Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI,
TI - Income Tax Rates Increase Policy of Tire Industry Imports
SN - 978-989-758-461-9
AU - Wardah, S.
AU - Hendrawan, A.
AU - Setyowati, M.
PY - 2020
SP - 257
EP - 267
DO - 10.5220/0009402702570267

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