Analisis Hubungan Antara Pajak Progresif dan Ketimpangan Serta Kaitannya Dengan Pilihan Publik

Authors

  • Armin Rahmansyah Nasution Universitas Negeri Medan
  • Febri Br Hutabarat Universitas Negeri Medan
  • Fidia Wati Universitas Negeri Medan
  • Mery Kristiani Universitas Negeri Medan
  • Rina Rina Universitas Negeri Medan
  • Salma Diani Universitas Negeri Medan
  • Uswatul Akmalia Universitas Negeri Medan

Keywords:

Pajak Progresif, Ketimpangan Ekonomi, Preferensi Publik, Redistribusi Pendapatan

Abstract

Penelitian ini menganalisis hubungan antara pajak progresif, ketimpangan ekonomi, dan preferensi publik. Hasil menunjukkan bahwa pajak progresif berpotensi mengurangi ketimpangan melalui redistribusi pendapatan yang lebih adil, meskipun persepsi masyarakat bervariasi. Efektivitas pajak progresif bergantung pada faktor-faktor seperti struktur tarif, kepatuhan pajak, dan integrasi dengan kebijakan lain. Rekomendasi mencakup memperkuat skema pajak progresif, mengalokasikan hasil pajak untuk program sosial, serta membangun kesadaran masyarakat.

References

Alvaredo, F., Atkinson, A. B., Piketty, T., & Saez, E. (2013). The Top 1 Percent in International and Historical Perspective. Journal of Economic Perspectives, 27(3), 3-20.

International Monetary Fund (IMF). (2014). Fiscal Policy and Income Inequality. IMF Policy Paper, Washington, D.C.: IMF.

Organisation for Economic Co-operation and Development (OECD). (2012). Income Inequality and Growth: The Role of Taxes and Transfers. OECD Publishing.

Piketty, T., & Saez, E. (2007). Income Inequality in the United States, 1913–1998. In A.B. Atkinson & T. Piketty (Eds.), Top Incomes over the Twentieth Century: A Contrast between Continental European and English-Speaking Countries. Oxford University Press.

World Bank. (2016). Inequality in Latin America and the Caribbean: Breaking with History? World Bank Group.

Atkinson, A. B., & Stiglitz, J. E. (2021). The Design of Tax Structure: Direct versus Indirect Taxation. Journal of Public Economics, 6(1-2), 55-75.

Auerbach, A. J., & Hassett, K. (2020). Optimal Taxation with Behavioral Agents. American Economic Journal: Economic Policy, 12(2), 18-38.

Diamond, P., & Saez, E. (2019). The Case for a Progressive Tax: From Basic Research to Policy Recommendations. Journal of Economic Perspectives, 25(4), 165-190.

Mirrlees, J., & Diamond, P. (2021). Optimal Taxation and Public Production I: Production Efficiency. American Economic Review, 61(1), 8-27.

Musgrave, R. A., & Thin, T. (2020). Income Tax Progression. Journal of Political Economy, 56(6), 498-514.

Piketty, T., & Saez, E. (2022). Income Inequality in the United States, 1913-2018. Quarterly Journal of Economics, 118(1), 1-39.

Slemrod, J., & Kopczuk, W. (2019). The Optimal Elasticity of Taxable Income. Journal of Public Economics, 84(1), 91-112.

Arianty, Fitria. “Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau dari Azas Keadilan.” Jurnal Administrasi Bisnis Terapan 5, no. 1 (2022): 8-31.

Liyana, Nur Farida, Apriliasari, Vita, dan Ratnasari, Gusti Ayu Indah. “Progresivitas Pajak Penghasilan Orang Pribadi dan Dampaknya pada Pertumbuhan Ekonomi.” Balance Vacation Accounting Journal 5, no. 2 (2021): 126-139.

Wahyuni, F. (2024). Analisis perbandingan sistem pajak progresif dan pajak proporsional: Implikasi terhadap keadilan sosial. Jurnal Papatung, 7(1), 1.

Andiny, P., & Mandasari, P. (2017). Analisis pertumbuhan ekonomi dan kemiskinan terhadap ketimpangan di Provinsi Aceh. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(2), 196.

Zai, S., & Sabailaket, A. S. (2024). Analisis peran kebijakan fiskal dalam mengatasi ketimpangan ekonomi di negara berkembang. JUKONI: Jurnal Ilmu Ekonomi dan Bisnis, 1(1), Oktober 2024.

Murthi, N. W., Budhi, M. K. S., & Purbadharmaja, I. B. (2015). Pengaruh pajak progresif terhadap perilaku konsumtif, basis pajak, kepatuhan wajib pajak, dan pendapatan daerah Provinsi Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 4(12), 1001-1028.

Downloads

Published

2024-11-30

Issue

Vol. 1 No. 2 (2024): Desember 2024

Section

Articles

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to JETBUS Journal of Education Transportation and Business Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to JETBUS Journal of Education Transportation and Business a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.