The Analysis Of Tax Ratio In Indonesia And The Steps Taken To Increase It

Purnomolastu, Norbertus (2021) The Analysis Of Tax Ratio In Indonesia And The Steps Taken To Increase It. Eurasia: Economics & Business,, 6 (48). pp. 117-127. ISSN 2522-9710 (Online)

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Abstract

This research was conducted to determine how to calculate the tax ratio in Indonesia during a certain period of time and the tax elasticity and buoyancy. The background of this research is that Indonesia has the largest GDP (gross domestic products) in ASEAN countries but its tax ratio is ranked the lowest. One of the reasons is that not all elements of state revenue are included as tax revenue, such as local taxes. This research was quantitative descriptive. In this study, it is argued that there are 3 methods used to calculate the components made up of as revenue to calculate the tax ratio, namely according to the OECD, GSMF and the Indonesian government. The results of previous studies conducted in several countries found that elasticity and buoyancy are different from one another and it has not been found which revenue sector has the most influence on a country's elasticity and buoyancy. Research conducted in Indonesia with time intervals from 2011 to 2019 found that the Indonesian Tax Ratio was 11.59 if carried out by including elements of local taxes and a level of tax elasticity of 0.59 before local taxes were entered, and 0.93 after local taxes were entered and buoyancy tax of 0.67 before inclusion and 0.44 after inclusion. Buoyancy and elasticity that have the most impact on the tax ratio are the tax revenue sector in the procurement of electricity, gas, steam / hot water and cold air followed by the health and social services sector.

Item Type:	Article
Uncontrolled Keywords:	Tax ratio, elasticity, buoyancy
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	02 Sep 2021 06:58
Last Modified:	02 Sep 2021 06:58
URI:	http://repository.ubaya.ac.id/id/eprint/40153

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