Analisis Potensi Penerimaan PPH dan PPN Pada Pelaksanaan Program KUR

Analysis of Potential Income Tax and Value Added Tax Revenue from SMEs Credit Program

Abdul Aziz, Hadi Setiawan and Sofia Arie Damayanty

MPRA Paper from University Library of Munich, Germany

Abstract: The Government of Indonesia (GoI) is committed to encourage the development of the real sector and empower of MSMEs, one of the programs is People's Business Credit (KUR) that has been implemented since 2007. This program is intended for MSMEs who are considered have feasible business but have not bankable. To support the program, the GoI has allocated a budget in the form of the State Capital Investment (PMNJ and Return on Assurance Services (IJPJ to a designated credit guarantee companies, namely PT Askrindo and Perum Jamkrindo. So far the government only focuses on controlling fiscal risks that may occur to avoid the possibility of default that will erode the value of IJP and PMN. GoI never examines the potential revenues generated by economic activities financed by the KUR itself. This article aims to simulate the calculation of the potential Income Tax and Value Added Tax (VAT) of economic activity conducted by the recipient of KUR both Micro and Retail. The calculations show that there is a total potential Income Tax and VAT generated by the KUR program in 2013 amounted Rp13,77 trillion. This results show that the program has potential revenues or the state through Income Tax and VAT.

Keywords: MSMEs; people's business credit (KUR); potential of taxes (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2013-05-31, Revised 2013-06-26
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Published in Kajian Ekonomi dan Keuangan 2.17(2013): pp. 159-178

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