ANALYSIS OF THE EFFECT OF LAW NO. 7 YEAR 2021 ON THE VALUE OF EXPORTS IN INDONESIA: A CASE STUDY OF EXPORT AND IMPORT FORWARDING SERVICES Ahmad Waisul Qorony
Masters Program in Islamic Economics, Faculty of Economics and Business, Universitas Airlangga
waisulahmad97[at]gmail.com
Abstract
Indonesia^s economic civilization after the active Covid-29 soared so badly that the government racked its brains to implement policies that could change Indonesia^s economic position to improve again. The right policy is to tackle government spending, especially in the tax sector, which can change the position of the economy as a significant government income. Tax sources can contribute greatly to the state budget. So that in 2011-2020 the Performance Invoice of the PPN Performance Tax has a ratio of 56.51% and a BRR of 0.60. The government automatically issues a tax on VAT as stated in Law no. 7 of 2021 concerning Harmonization of Tax Regulations. One of the sectors affected by the tax law is the logistics industry or company that is directly involved in domestic, export and import shipping. There are several logistics affected, one of which is PT. Lintang Bumi Nusantara Trans which has a direct impact because the biggest orientation is in the shipping service sector, so this company rotates policies related to price lists, especially prices on exports and imports, they even provide policies for customers so that they are not crucially affected by their assets. The large influence of taxes which are considered to have a significant impact greatly changes all sectors, especially the logistics industry, if the company does not provide new policies, it will be very detrimental to the assets owned and can even harm the company.
