EFEK INSENTIF PERPAJAKAN BERDASARKAN DASAR PENGENAAN PAJAK DAN TARIF PAJAK TERHADAP EKONOMI SECARA MAKRO : STUDI KASUS INDONESIA

  • Ryan Mohammad
  • Helmi Zus Rizal
  • Gede Satria Pujanggo, PG
Keywords: tax incentive, macroeconomics, tax rate, dasar pengenaan pajak

Abstract

Due to National Economy Recovery program, the Indonesian Government had conducted several
Tax Incentive Policies to escalate economic growth faster. However, we have not found any study
to measure the policies' effect on macroeconomic indicators. In this paper, we attempt to find the
impact of Tax Incentive Policies that had been implemented for the end of the year of 2018. Our
purpose is solely to find general understanding and knowledge about Tax Incentive Policies' effect
on Macroeconomy. Based on the examination test using The Impulse Response Function method,
we discovered that Tax Incentive Policies positively impact Investment, gross domestic product, and unemployment.
Specifically, Tax Incentive Policies based on Tax Rates have a better positive impact than Tax
Incentive Policies based on Tax Base. However, those impact only relatively sustains in a short period.

Published
2021-04-27
How to Cite
Mohammad, R., Helmi Zus Rizal, & Gede Satria Pujanggo, PG. (2021). EFEK INSENTIF PERPAJAKAN BERDASARKAN DASAR PENGENAAN PAJAK DAN TARIF PAJAK TERHADAP EKONOMI SECARA MAKRO : STUDI KASUS INDONESIA. Scientax, 2(2), 179-198. https://doi.org/10.52869/st.v2i2.91