Pengecualian Dividen Sebagai Objek Pajak Penghasilan Dalam Undang-Undang Cipta Kerja

Perhitungan Potensi Dampaknya Terhadap Penerimaan Negara

Authors

  • Cahyo Adi Prayogo Politeknik Keuangan Negara STAN
  • Imam Muhasan Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jpi.v6i2S.1937

Keywords:

Dividen, Laba, Pajak penghasilan, Penghasilan

Abstract

According to Law Number 11 of 2021 concerning Job Creation, since November 2nd of 2021, dividend is excluded as an object of Income Tax. As a logical consequence, the exclusion of dividends as an object of PPh has the potential decrease in state revenue. This research is aimed to measure the potential impact of the dividend exclusion as an object of income tax on state revenue. This research is a qualitative research, with a simulation approach. From the research conducted, it is known that in the short term, the exclusion of dividends as an income tax object has the potential to cause a decrease in state revenues. However, in the long run, it can have an impact on increasing state revenues, due to increasing investment in Indonesia.

References

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Published

2022-12-12

How to Cite

Prayogo, C. A., & Muhasan, I. (2022). Pengecualian Dividen Sebagai Objek Pajak Penghasilan Dalam Undang-Undang Cipta Kerja: Perhitungan Potensi Dampaknya Terhadap Penerimaan Negara. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2S), 503–511. https://doi.org/10.31092/jpi.v6i2S.1937

Issue

Vol. 6 No. 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan

Section

Artikel

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Copyright (c) 2022 Cahyo Adi Prayogo, Imam Muhasan

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