DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN DAN PAJAK PERTAMBAHAN NILAI DI INDONESIA

Authors

  • Nadhif Zulfa Agustina Research Cluster on Energy Modeling and Regional Economic Analysis, Department of Economics, Faculty of Economics and Business, Universitas Indonesia, Indonesia
  • Djoni Hartono Research Cluster on Energy Modeling and Regional Economic Analysis, Department of Economics, Faculty of Economics and Business, Universitas Indonesia, Indonesia http://orcid.org/0000-0002-9413-1903

DOI:

https://doi.org/10.24034/j25485024.y2022.v6.i4.5359

Keywords:

CGE, pajak penghasilan badan, PPN, PDB

Abstract

Penelitian ini bertujuan untuk menganalisis dampak perubahan tarif Pajak Penghasilan badan (PPh badan) dan Pajak Pertambahan Nilai (PPN) terhadap variabel ekonomi makro seperti PDB, konsumsi swasta, konsumsi pemerintah, dan investasi.  Penelitian ini juga menganalisis dampak perubahan tarif PPh badan dan PPN terhadap pendapatan rumah tangga dan output per sektor. Penelitian ini melakukan simulasi dengan menggunakan model Computable General Equilibrium (CGE)  dan data Sosial Accounting Matrix (SAM) 2019 sebagai database. Hasil simulasi menunjukkan bahwa pemotongan tarif Pajak Penghasilan badan sebesar 3% dan kenaikan tarif PPN dari sebesar 1% secara bersamaan akan meningkatkan konsumsi pemerintah dan investasi tetapi menurunkan konsumsi swasta, PDB, dan pendapatan rumah tangga baik di kelompok perdesaan maupun perkotaan dimana rumah tangga perdesaan mengalami penurunan pendapatan yang lebih besar. Kebijakan kenaikan tarif PPN memberikan dampak yang lebih kuat terhadap perekonomian. Sektor yang menunjukkan peningkatan output terbesar antara lain sektor adminstrasi pemerintahan, pertahanan, dan jaminan sosial wajib, jasa pendidikan, pertambangan dan penggalian, dan jasa kesehatan dan kegiatan sosial.

References

Adejare, A. T. 2015. The Analysis of the Effect of Corporate Income Tax (CIT) on Revenue Profile in Nigeria. American Journal of Economics 1(4): 312–319.

Adejare, A. T. dan S. S. Akande. 2017. The Impact of Value Added Tax on Private Investment in Nigeria. Account and Financial Management Journal 2(4): 644-651. https://doi.org/10.18535/afmj/v2i4.03

Aissa, N. dan D. Hartono. 2016. The Impact of Geothermal Energy Sector Development on Electricity Sector in Indonesia Economy. Buletin Ekonomi Moneter dan Perbankan 19(2): 153–176. https://doi.org/10.21098/bemp.v19i2.628.

Amir, H., J. Asafu-Adjaye, dan T. Ducpham. 2013. The Impact of the Indonesian Income Tax Reform: a CGE Analysis. Economic Modelling 31(1): 492–501. https://doi.org/10.1016/j.econmod.2012.12.018.

Annuar, H. A., K. Isa, S. A. Ibrahim, dan S. A. Solarin. 2018. Malaysian Corporate Tax Rate and Revenue: the Application of Ibn Khaldun Tax Theory. ISRA International Journal of Islamic Finance 10(2): 251-262. https://doi.org/10.1108/IJIF-07-2017-0011.

APBN. 2020. APBN KITA : Kinerja dan Fakta 2020. APBN Kita, 1–108. https://www.kemenkeu.go.id/apbnkita.

Ayoub, Z. dan S. Mukherjee. 2019. Value Added Tax and Economic Growth: An Empirical Study of China Perspective. Signifikan: Jurnal Ilmu Ekonomi 8(2): 235–242. https://doi.org/10.15408/sjie.v8i2.10155.

Bhattarai, K. 2020. Impacts of GST Reforms on Efficiency, Growth and Redistribution of Income in India: a Dynamic CGE Analysis. Journal of Development Economics and Finance 1(1): 93–133.

Bhattarai, K, J. Haughton, M. Head, dan D. G. Tuerck. 2015. Simulating Corporate Income Tax Reform Proposal with a DCGE Model. Paper Research. Department of Economic and Beacon Hill Institute at Suffolk University, 8.

Bhattarai, K., P. Bachman, F. Conte, J. Haughton, M. Head, dan D. G. Tuerck. 2018. Tax Plan Debates in the US Presidential Election: A Dynamic CGE Analysis of Growth and Redistribution Trade-offs. Economic Modelling 68: 529–542. https://doi.org/10.1016/j.econmod.2017.08.031.

Bhattarai, K., D. T. K. Nguyen, dan C. Van Nguyen. 2019. Impacts of Direct and Indirect Tax Reforms in Vietnam: a CGE Analysis. Economies 7(2). https://doi.org/10.3390/economies7020050.

Badan Pusat Statistik. 2010. Sistem Neraca Sosial Ekonomi Indonesia 2008. https://www.bps.go.id/. Diakses pada tanggal 10 Mei 2022.

Dobbins, L. dan M. Jacob. 2016. Do Corporate Tax Cuts Increase Investments? Accounting and Business Research 46(7): 731–759. https://doi.org/10.1080/00014788.2016.1192985.

Erero, J. L. 2015. Effects of Increases in Value Added Tax: a Dynamic CGE Approach Effects of Increases in Value Added Tax: a Dynamic CGE Approach. ERSA Working Paper 558, November.

Hartono, D., S. H. Hastuti, A. Halimatussadiah, A. Saraswati, A. F. Mita, dan V. Indriani. 2020. Comparing the Impacts of Fossil and Renewable Energy Investments in Indonesia: a Simple General Equilibrium Analysis. Heliyon 6(6): e04120. https://doi.org/10.1016/j.heliyon.2020.e04120.

Hartono, D., W. W. Purwanto, Nurkholis, dan I. A. Rum. 2017. Impact analysis of natural gas policy in Indonesia. Energy Sources, Part B: Economics, Planning and Policy 12(8): 699–706. https://doi.org/10.1080/15567249.2017.1289280.

Hassan, B. 2015. The Role of Value Added Tax in the Economic Growth of Pakistan. International Journal of Public Policy 11(4–5): 204–218. https://doi.org/10.1504/IJPP.2015.070554.

Huang, H., D. Roland-Holst, C. Wang, dan W. Cai. 2020. China’s Income Gap and Inequality under Clean Energy Transformation: a CGE Model Assessment. Journal of Cleaner Production 251: 119626. https://doi.org/10.1016/j.jclepro.2019.119626.

Jalata, D. 2014. The Role of Value Added Tax on Economic Growth of Ethiopia. Science, Technology and Arts Research Journal 3(1): 156-161. https://doi.org/ 10.4314/star.v3i1.26.

Kementrian Keuangan Republik Indonesia. 2021. APBN KITA : Kinerja dan Fakta 2020. APBN Kita: 1–108.

Komba, C. C. 2020. Impact of Education Expenditure on Economic Growth and Welfare in Tanzania: a Computable General Equilibrium Analysis. Dissertation. The University of Dodoma. Tanzania.

Lemelin, A. dan L. Savard. 2022. What do CGE Models have to Say about Fiscal Reform? Economic Analysis and Policy 74: 758–774. https://doi.org/10.1016/j.eap.2022.04.003.

Li, B., C. Liu, dan S. T. Sun. 2021. Do Corporate Income Tax Cuts Decrease Labor Share? Regression Discontinuity Evidence from China. Journal of Development Economics 150: 102624. https://doi.org/10.1016/j.jdeveco.2021.102624.

Nguyen, H. H. 2019. Impact of Direct Tax and Indirect Tax on Economic Growth in Vietnam. Journal of Asian Finance, Economics and Business 6(4): 129–137. https://doi.org/10.13106/jafeb.2019.vol6.no4.129.

Nikus, T. A. 2021. Economy-wide Impact of Tax Reform in Ethiopia: a Recursive Dynamic General Equilibrium Model. Journal of Accounting and Taxation 13(2): 78-88.

Roos, E. L., J. M. Horridge, J. H. Van Heerden, P. D. Adams, H. R. Bohlmann, K. K. Kobe, dan B. Vumbukani-Lepolesa. 2019. National and Regional Impacts of an Increase in Value-Added Tax: A CGE Analysis for South Africa. South African Journal of Economics 88(1): 90–120. https://doi.org/10.1111/saje.12240.

Rosen, H. S. dan T. Gayer. 2014. Public Finance. Tenth Edition. McGraw-Hill. New York.

Sajadifar, S. H., N. Khiabani, dan A. Arakelyan. 2012. A Computable General Equilibrium Model for Evaluating the Effects of Value-added Tax Reform in Iran. World Applied Sciences Journal 18(7): 918–924. https://doi.org/10.5829/idosi. wasj. 2012. 18.07.1772.

Semenova, G. 2020. Impact of Vat Raise on Russian Economy. E3S Web of Conferences 210: 1–7. https://doi.org/10.1051/e3sconf/202021013028.

Sobri, A. R., D. Hartono, dan N. I. Lestari. 2020. Energy Efficiency, Rebound Effect and Environmental Tax Reform in Indonesia. International Journal of Energy Technology and Policy 16(2): 136–159. https://doi.org/10.1504/IJETP.2020.105506.

Sugana, R. dan A. Hidayat. 2014. Analisis Potensi dan Kesenjangan Penerimaan Pajak Pertambahan Nilai di Indonesia Tahun 2013. Jurnal Ekonomi dan Pembangunan Indonesia 15(1): 1-40.

Undang-Undang Nomor 2 Tahun 2020. 2020. Undang-Undang Republik Indonesia Nomor 2 Tahun 2020 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi COVID-19. Presiden Republik Indonesia, 2019(036088), 1–53.

Undang-Undang Nomor 7 Tahun 2021. 2021. Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.

World Bank. 2019. Aspiring Indonesia—Expanding the Middle Class. https://www.worldbank.org/en/country/indonesia/publication/aspiring-indonesia expanding-the-middle-class. Diakses pada tanggal 10 Mei 2022.

Downloads

Published

2022-11-23

Issue

Section

Artikel