Analisis Kebijakan Perpajakan di Indonesia Dalam Era Revolusi Industri 4.0
Abstract
Abstract
In the period 2014-2018, fiscal revenues increased by Rp1,146.9 trillion in 2014 to Rp1,548.5 tirliun in 2018 with an average growth of 7.8% per year. The target of tax revenues in 2018 has decreased compared to the State Budget of 2018 from Rp1,618.1 billion to Rp1.54.8 billion (Ministry of Finance, 2018). Meanwhile, data from the Ministry of Communication and Information show that the growth of internet retail in Indonesia is classified as high by 36% from 2010 to 2013. This growth rate is double in the Philippines and Malaysia, even 3, 5 times the growth in Singapore. Internet users in 2014 amounted to 83.6 million, with a growth of Internet penetration of 33%. This article examines the draft regulation prepared by the government on fiscal revenues in the 2019 state budget. In addition to analyzing fiscal policies to maximize the potential of industry 4.0 in Indonesia. This research is a descriptive analysis using a policy approach (policy approach). According to (Patton and David: 1993), Approach to Policy Analysis examines the philosophical, sociological and legal aspects of the legal policy of fiscal management. The results of the study show that the regulation and planning of government fiscal revenues in the 2019 state budget are in accordance with the existing conditions and industrial developments.
Keywords: Tax Policy, Industry 4.0.
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