DAMPAK INSENTIF PAJAK PERUMAHAN TERHADAP POTENSI PENERIMAAN PAJAK NEGARA DAN PENINGKATAN PENDAPATAN MASYARAKAT: KASUS PROVINSI SULAWESI SELATAN

Towaf Totok Irawan

Abstract


Until now the government and private sector have not been able to address the backlog
of 13.5 million housing units for ownership status and 7.6 million units for residential
status. The high price of land has led to the high price of the house, so that lowincome
communities (MBR) is not able to reach out to make a home purchase. In addition to the
high price of land, tax factors also contribute to the high price of the house. The
government plans to issue a policy for the provision of tax incentives, ie abolish VAT on
homeforming material transaction. This policy is expected to house prices become
cheaper, so the demand for housing increases, and encourage the relevant sectors to
intensify its role in the construction of houses. It is expected to replace the lost tax
potential and increase incomes. Analysis of the impact of tax incentives housing to
potential state revenue and an increase in people's income, especially in South Sulawesi
province is using the table IO because in addition
to looking at the role each sector can
also see the impact on taxes (income tax 21 Pph 25Pph, VAT), and incomes (wage).
Althoughintheshorttermimpactisstillsmall,butveryrewardinginthelongrun.


Keywords


Backlog; Gross Input; Primary Input; Intermediate Input

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DOI: http://dx.doi.org/10.22441/jimb.v2i2.3710

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Jurnal Ilmiah Manajemen dan Bisnis
Fakultas Ekonomi dan Bisnis Universitas Mercu Buana
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ISSN: 2460-8424
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