Analisis Underground Economy Indonesia dan Potensi Penerimaan Pajak (Analysis of Underground Economy of Indonesia and Tax Revenue Potential)

2017 ◽  
Author(s):  
Azwar Iskandar ◽  
Andi Wawan Mulyawan
Keyword(s):  
Underground Economy ◽  
Tax Revenue

scholarly journals Indirect Tax Incidence under Inelastic Underground Economy Demand

2015 ◽  
Vol 7 (3(J)) ◽  
pp. 56-62
Author(s):  
Gerasimos T. SOLDATOS
Keyword(s):  
Cash Flow ◽  
Tax Evasion ◽  
Underground Economy ◽  
Sales Tax ◽  
Tax Incidence ◽  
Tax Revenue ◽  
Usual Sense ◽  
Indirect Taxation ◽  
Direct Taxation ◽  
Structure Changes

This paper demonstrates theoretically that a profit tax does not affect the distribution of the firm’s operations between the official and the underground economy. Or, if the firm was initially operating only officially, direct taxation of its business would not be a reason to go underground. Indirect taxation in the form of a sales tax does influence an already existing mix of official and underground activities, favoring the latter. And, it does constitute a reason to “go underground” for an otherwise fully official business. This is a thesis robust to market structure changes and to introducing tax evasion in the usual sense, provided the underground demand is inelastic. The tax authority can still collect the planned tax revenue through a combination of a cash-flow tax with indirect taxation, under only consumersurplus loss by the underground customer.

Multiplier–Accelerator Interaction in the Presence of an Underground Economy and Taxation

2018 ◽  
Vol 12 (2) ◽  
pp. 244-256
Author(s):  
Gerasimos T. Soldatos
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Critical Role ◽  
Underground Economy ◽  
Jel Classification ◽  
Income Taxation ◽  
Tax Revenue ◽  
Negative Effect ◽  
Progressive Income Taxation

This article introduces the underground economy into a standard multiplier-accelerator model with linear progressive income taxation. The main results are that this introduction increases the instability of the overall economy towards chaos, that tax policy plays a critical role in preserving stability even if in the sense of a uniform cycle and that the operation of the accelerator may be countering the negative effect of tax evasion on tax revenue. JEL Classification: O17, E32, H24

scholarly journals The Financial and Economic Implications of Underground Economy: The Nigerian Perspective

2019 ◽  
Vol 8 (2) ◽  
pp. 155-167 ◽  
Author(s):  
Cordelia Onyinyechi Omodero
Keyword(s):  
Economic Growth ◽  
Shadow Economy ◽  
Least Squares Method ◽  
Underground Economy ◽  
Ordinary Least Squares ◽  
Economic Benefits ◽  
Tax Revenue ◽  
Economic Implications ◽  
The Government ◽  
The Impact

Abstract The economic and financial effect of underground economy in all emerging countries is of tremendous concern. Sometimes due to the inputs of the sector to economic growth of nations, it is usually assumed that the government has nothing to lose, meanwhile it goes beyond the seemingly economic benefits, but provides an avenue whereby the government has to suffer financial losses through unavoidable and inherent tax evasions. This study evaluates the impact of shadow economy using the transaction approach and the MIMIC approach which helped to determine the size of the shadow economy as a percentage of GDP and the tax revenue losses suffered by the government for a period spanning from 1991 to 2018. Ordinary least squares method is used to examine the impact of tax revenue earned and lost on Nigeria’s GDP. The regression results indicate that tax revenue earned has a significant positive impact on economic growth, while the tax revenue loss has a significant negative influence on GDP. The study finds that underground economy activities do more harm to the government than good and is also detrimental to Nigeria’s economic progress. Therefore the suggestion among others is that the legal activities among them should be formalized and taxed while the unlawful ones should be exterminated.

Determinants of Property Tax Revenue : Lessons from Empirical Analysis

2020 ◽  
Author(s):  
Rajul Awasthi ◽  
Tuan Minh Le ◽  
Chenli You
Keyword(s):  
Empirical Analysis ◽  
Property Tax ◽  
Tax Revenue

TAX AMNESTY DAN PELAKSANAANNYA DI BEBERAPA NEGARA: Perspektif Bagi Pebisnis Indonesia

2009 ◽  
Vol 11 (2) ◽  
pp. 111
Author(s):  
Urip Santoso ◽  
Justina M. Setiawan
Keyword(s):  
Tax Revenue ◽  
Tax Amnesty ◽  
Voluntary Compliance

Bagi banyak Negara, pengampunan pajak (tax amnesty) seringkali dijadikan alat untuk menghimpun penerimaan Negara dari sektor pajak (tax revenue) secara cepat dalam jangka waktu yang relatif singkat. Program tax amnesty ini dilaksanakan karena semakin parahnya upaya penghindaran pajak. Kebijakan ini dapat memperoleh manfaat perolehan dana, terutama kembalinya dana yang disimpan di luar negeri, dan kebijakan ini dalam jangka panjang dapat berakibat buruk berupa menurunnya kepatuhan sukarela (voluntary compliance) dari wajib pajak patuh, bilamana tax amnesty dilaksanakan dengan program yang tidak tepat. Penelitian ini memberikan gambaran mengenai pelaksanaan tax amnesty di beberapa negara yang relatif lebih berhasil dalam melaksanakan kebijakan pengampunan pajak seperti di Afrika Selatan, Irlandia dan India, dengan maksud untuk mempelajari kebijakan dari masing-masing negara serta menganalisis faktor-faktor yang menyebabkan program ini dapat berhasil dan mencapai target yang ditetapkan, serta perspektifnya bagi pebisnis Indonesia.

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

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