Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles

Ilomata International Journal of Tax and Accounting

View Publication Info
 
 
Field Value
 
Title Analysis of Increase in Non-Taxable Income (NTI) in relation with Implementation of Equality Principles and Taxation Base Principles
 
Creator Jonrisman Sinaga
Machfud Sidik
 
Subject Internal control and accounts receivable system.
 
Description This research discussed an increase of non-taxable income that expected to be able to step-up the purchasing power, especially in consumption. Increase on non-taxable income which applies has not reflected the equality principle in taxation like what people feel, where non-taxable income has not touched the sense of equality. It becomes a dilemma to the government for expanding the taxation base by increasing non-taxation income. Increase in non-taxable income can reduce the taxation base. Practice in Simplicity or Easy of Tax Administration concept make the application on equality principle in taxation is not maximal, because non-taxation income equalizes all taxpayers’ —rich nor poor, sick nor health, and citizens who are on education. Implementation of this concept is inseparable from taxpayer database condition which based on Identity Number that has not beneficial. Increase of non-taxable income also decreases the Tax Revenue Article 21 where the revenue decreased by 4.65% in 2016. Increase in non-taxable income is expected to boost the purchasing power of citizen, hence demand on goods and service will increase. With the increase of demand, production to absorb the employment that becomes the object of Non-Taxable Income Article 21.
 
Publisher Ilomata International Journal of Tax and Accounting
 
Date 2019-10-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ilomata.org/index.php/ijtc/article/view/39
 
Source Ilomata International Journal of Tax and Accounting; Vol 1 No 1 (2019): October 2019; 12-17
2714-9846
2714-9838
 
Language eng
 
Relation https://www.ilomata.org/index.php/ijtc/article/view/39/38
 
Rights Copyright (c) 2019 Ilomata International Journal of Tax and Accounting
https://creativecommons.org/licenses/by-sa/4.0/
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library