Tinjauan Pengaruh Omnibus Law Terhadap Penerimaan Negara Dari Perspektif Alkitab

  • Gilbert Piter Imanuel Sekolah Tinggi Teologi Jaffray Jakarta

Abstract

This research deals with the effort on how far is the influence of Omnibus Law toward state or federal income in line with taxation and non-taxation. The focus of the research are four folds, namely, First, How does the constitution regulate tax within the context of formal law? ; Second, How does the new regulation set in the Omnibus Law influence the economic and social condition and also the obedience to law within the context of tax law?; Third, How does the Omnibus Law specifically effect the country’s tax based and non tax based revenue? ; Fourth, How can a Christian express their attitude from a Biblical standpoint in relation to the government and taxation specifically tax as the main source of revenue for the country?In providing answers to the questions above, the main topics to be discussed in this research includes 1)The Tax Laws Theory and the Concept of State Revenue, and 2)Implementation of Omnibus Law in relation to the State Tax and Non-tax based Revenue from Biblical View

References

Arifin Soeriaatmadja dkk , Laporan Akhir Kompendium Bidang Hukum Keuangan Negara (Sumber-sumber Keuangan Negara), Jakarta : BPHN Kemenhumkam RI, 2010
http://www.bpkp.go.id/perekonomian/konten/263/penerimaan-negara-bukan-pajak.bpkp
Sri Mulyani, APBN Kita Kinerja dan Fakta, Edisi Januari 2020, Jakarta : Kementerian Keuangan
Republik Indonesia, 2020

Dr. Khalimi SH., Hukum Pajak (Teori dan Praktik Hukum Pajak dan Acara Perpajakan), Jakarta : Fakultas Hukum Universitas Ibnu Chaldun.

Marihot Pahala Siahaan, Hukum Pajak Elementer, Edisi Pertama, Jogjakarta : Graha Ilmu, Cet. Pertama, 2010

Sonny Sumarsono, Manajemen Keuangan Pemerintah, Jogjakarta : Graha Ilmu, Edisi Pertama, 2010
http://repository.unpas.ac.id/41148/4/J.%20BAB%20II.pdf
Ibnu Syamsi, Dasar-dasar Kebijakan Keuangan Negara, Rineka Cipta, Jakarta, 1994
https://money.kompas.com/read/2020/10/12/110107326/sri-mulyani-sebut-tujuan-omnibus-law
untuk-keluarkan-indonesia-dari-middle?page=all

Hotmaria Lumbangaol dan Ernawati Pasaribu, Eksistensi dan Determinan Middle Income Trap di Indonesia, Jakarta : Jurnal Ekonomi dan Kebijakan Publik, Sekolah Tinggi Ilmu Statistik, 2018
Sudirman D. Hurry, Pencegahan Korupsi Melalui Pembangunan Kompetensi Sosio Kultural (Integritas) PNS, Jakarta : Badan Pengembangan Sumber Daya Manusia Hukum dan Hak Asasi Manusia Kementerian Hukum dan Hak Asasi Manusia RI, 2020
Published
2020-12-31