Optimalisasi Pajak Menggunakan Pendekatan Kurva Laffer untuk Indonesia
Abstract
Penelitian ini bertujuan untuk memperkirakan tarif pajak yang optimal di Indonesia. Data yang digunakan mulai dari tahun 1972-2016 dengan total observasi selama 44 tahun. Analisis optimalisasi pajak dibentuk melalui dua model. Model 1 berfokus menilai pengaruh variabel Penerimaan Pajak terhadap PDB sedangkan Model 2 menganalisis variabel Penerimaan Pajak terhadap pendapatan per kapita. Metode penelitian yang digunakan adalah analisis kuantitatif dengan pendekatan Ordinary Least Square (OLS). Hasil estimasi model 1 dan model 2 menunjukkan bahwa tarif pajak di Indonesia masih belum optimal. Sehingga perlu adanya regulasi yang tepat dari pemerintah untuk mengintensifkan dan memperluas pajak agar penerimaan negara melalui pajak dapat lebih optimal.
Kata kunci: Optimalisasi, Pajak, Laffer, PDB, Pendapatan Bruto
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DOI: https://doi.org/10.21107/bep.v3i2.18401
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