Analisis Determinan Penerimaan Pajak Penghasilan di Indonesia

Abstract

As the main resource of nacional revenue, tax has a strategic role as supporting to Indonesian growth for currently years. Based on empirical data, tax ratio in Indonesia is still lower than other neighboring countries. This research emphasis on Income Tax as it has been major contributor to Indonesian tax revenue more than 48%. The objective of this research is to examine the factors influencing the income tax revenue in Indonesia, such as tax base (GDP), tax payers (individual taxpayers and corporate taxpayers), and tax rate (dummy variable). This reasearch identify the factors influencing income tax revenue in Indonesia. Two models were estimated, where taxpayer is one variable in the first model, meanwhile the second model, taxpayer variable 'is divided into individual taxpayers and corporate taxpayers. This analysis data used in this research is secundery data time series year 1984-2005 from Departement of Finance (Directorate General of Taxation), Statistic Central Bureau (i.e. BPS), Central Bank (i.e. BI), and other resources, such as economic journals and other previous researches, then analized with the method OLS (Ordinary Least Square) by using Program Eviews 4.1, to identify the determinants of income tax revenue in Indonesia. Simultaneously, Both of models, all independent variables heve a significant influence to income tax revenue in Indonesia. Partially, In the first model, tax base, total of tax payers, tax rate (dummy) coefficients are significant and postive sign. In the second model tax base and corporate tax payers coefficient are significant and positive sign, in other hand individual tax payers and tax rate (dummy) are unsignificant. The implications for policymaker are to generate superior revenue, it must be accompanied by a strong tax administration to ensure enforcement and compliance, to increase the amount of taxpayers especially corporate taxpayers by giving best service, some adjustment in tax rate, lower tax rate is favorable, so as to support a more competitive investment.