Analisis Keadilan Sistem Perpajakan di Indonesia dalam Perspektif Kesejahteraan Sosial Studi Kasus: Dampak Pajak Pertambahan Nilai terhadap Masyarakat Berpenghasilan Rendah
DOI:
https://doi.org/10.57235/jalu.v2i1.8531Keywords:
Keadilan Pajak, PPN Regresif, Kesejahteraan SosialAbstract
Studi ini menganalisis keadilan sistem pajak Indonesia dari perspektif kesejahteraan sosial, dengan fokus pada dampak regresif PPN terhadap masyarakat miskin dalam hal pangan, pakaian, dan perawatan kesehatan. Meskipun pajak penghasilan progresif (5-35%) dan pajak penghasilan tidak kena pajak (PTKP) melindungi kelompok rentan, tarif PPN tetap sebesar 11% memberikan beban yang lebih berat pada masyarakat miskin, diperparah oleh rasio pajak terhadap PDB yang rendah (10-11%) dan penghindaran pajak. Reformasi diperlukan perluasan pengecualian PPN, penguatan pajak kekayaan, digitalisasi, dan jaminan sosial.
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