In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
Poverty, and especially the widening disparity between the rich and the poor, leads to social unrest that can interrupt the harmonious development of human society. Understanding the reasons for income inequality, and supporting the development of an effective strategy to reduce this inequality, have been major goals in socioeconomic research around the world. To identify the determinants of the income gap, we calculated the Gini coefficients for Chinese provinces and performed regression analysis and contribution analysis for heterogeneity, using data from 30 Chinese provinces from 2002 to 2018. We found that urbanization, higher education, and foreign direct investment in eastern China and energy in central and western China were important factors that increased the Gini coefficient (i.e., decreased equality). Therefore, paying more attention to the fair distribution of the factors that can increase the Gini coefficient and investing more in the factors that can reduce the Gini coefficient will be the keys to narrowing the income gap. Our approach revealed factors that should be targeted for solutions both in China and in other developing countries that are facing similar difficulties, although the details will vary among countries and contexts.
This paper proposes to apply a microfluidic chip combining DSC, DTA, and PCR-like functions for studying synthesis and selection of precursors of the genetic code carriers at hydrothermal conditions including those in natural high frequency fields (such as magnetosphere emission, atmospherics, auroras and lightings).
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