Tax Efforts Before And During The Covid-19 Pandemic In Indonesia
DOI:
https://doi.org/10.22212/jbudget.v8i1.148Keywords:
Tax effort, Covid-19 pandemic, Wilcoxon testAbstract
This study analyzes the condition of tax efforts in Indonesia before and during the Covid-19 pandemic in Indonesia. The data used is within a period of 4 years, namely before and during the Covid-19 pandemic from 2018 to 2021. The data analysis technique uses the paired sample test analysis tool T-Test or Wilcoxon Non-Parametric Test because this research was conducted by comparing samples research on tax efforts before and during Covid-19. The empirical test results show that there is no significant difference between the tax effort before the pandemic and during the pandemic. Even though the economic condition is still vulnerable and not yet fully stable, the government still must increase its tax efforts appropriately. Low tax efforts can of course have implications for state revenue (especially from taxes) in financing regional development itself.
References
Acar, Y. (2019). Does the Flypaper Effect Exist? New Evidence from Turkish Municipalities. Sosyoekonomi, Vol. 27(39), 55-6
Adisamartha, I.B & Noviari, N. (2015). Pengaruh Likuiditas, Leverage, Intensitas Persediaan dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana Vol.13. 973-1000. ISSN: 2303-1018
Aida, A. N., Hariyanti, D. & Sumiyarti. (2022). Analisis Tax Effort Daerah Di Indonesia. Media Ekonomi: Vol. 30 No. 2 (2022): Oktober
Asmawanti, D., Elvandari, N. & Baihaqi, B. (2019). Analisis Tax Effort, Efektivitas, Kontribusi Dan Pertumbuhan Pajak Daerah Kota Bengkulu Tahun 2011-2014. Jurnal Akuntansi, 6(1), 35–52. https://doi.org/10.33369/j.akuntansi.6.1.35-52
Bahl, R.W. (2004). Reaching the Hardest to Tax: Consequences and Possibilities. Contributions to Economic Analysis, 268: 337–354.
Barid, F. M. & Wulandari, S. (2021). Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia. JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 8, No. 02, Desember 2021, hal 217-223. ISSN 2339-1545
Besley, T. & T. Persson. (2009). The Origins of State Capacity: Property Rights, Taxation, and Politics. American Economic Review, 99 (4): 1218-44.
Chapparo, J. C., Smart M. & Zapata, J. G. (2004). Intergovernmental Transfers and Municipal Finance in Colombia. ITP Paper 0403
Clemens, J. & Veuger, S. (2020). Implications of the COVID-19 Pandemic for State Government Tax Revenues. National Tax Journal, 73(3), 619-644
Cyan, M., J. Martínez,V. & V. Vulovic (2013). Measuring Tax Effort: Does the Estimation Approach Matter and Should Effort Be Linked to Expenditure Goals? International Center for Public Policy Working Paper 13-08 April 2013
DJPK. 2023. Data dan Informasi APBN. Diakses dari https://djpk.kemenkeu.go.id/
Dioda, L. (2012). Structural Determinants of Tax Revenue in Latin America and The Caribbean 1990-2009. Comisión Económica para América Latina y el Caribe.
Firmansyah, A., Febrian, F. I. W., Fasita, E., Jadi, P. H., Sismanyudi, D. & Soekarno, R. S. (2021). Implementasi Praktik Transfer Pricing Dari Sudut Pandang. Keuangan Umum Dan Akuntansi Terapan
Gupta, A.S. (2007). Determinants of Tax Revenue Efforts in Developing Countries (IMF Working Paper 07/184). Washington DC: IMF. Retrieved November 10, 2013
Jha, R., Nagarajan, H.K., Tagat, A. (2019). Restricted and Unrestricted Fiscal Grants and Tax Efforts of Panchayats in India
Kartika, M. (2015). Transfer Pusat dan Upaya Pendapatan Asli Daerah (Studi Kasus Kabupaten/Kota di Kalimantan Barat). Jurnal Ekonomi Bisnis dan Kewirausahaan 2015, Vol. 4, No. 1, 45-71
Kaplanoglou, G., Rapanos, V. T. & Daskalakis, N. (2016). Tax Compliance Behaviour During the Crisis: The Case of Greek SMEs. European Journal of Law and Economics, 42, 405-444.
Kristiaji, B. B., Vissaro, D. & Ayumi, L. (2021). Mempertimbangkan Reformasi Pajak Daerah berdasarkan Analisis Subnational Tax effort. DDTC Working Paper 2421
Kurniawan, T. S., Sari, D. W. & Irmawati, D. R. (2020). Analisis Pengaruh Realisasi Belanja Pemerintah terhadap Penerimaan Pajak di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 5(3), 171-181
Langford, B. & Ohlenburg (2016). Tax Revenue Potential and Effort. International Growth Centre Working Paper
Lumy, Denny G., Kindangen, P. & Engka, Daisy, S.M. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Daerah Pada Pemerintah Provinsi Sulawesi Utara. Jurnal Pembanguan Ekonomi dan Keuangan Daerah Vol.19 No.2 (2018)
Marco, A.Z. & Gimenez, J. V. (2019). Regional Tax Effort in Spain. Economics: The Open-Access, Open-Assessment E-Journal 13 (2019–31)
McKibbin, W. J. & Fernando, R. (2020). The Global Macroeconomic Impacts Of COVID-19: Seven Scenarios. CAMA Working Paper No. 19/2020. SSRN.
Panggabean, A. Mahi, B. R., Panggabean, M. & Brodjonegoro, B. P. S. (1999). Distribusi Dana Alokasi Umum (DAU): Konsep dan Formula Alokasi. Jakarta: IUC-Economics-U
Patra Ls, A. Dahri Adi. (2017). Analisis Upaya Pajak Daerah (Tax Effort) Dalam Mendukung Peningkatan Pad Kota Palopo. Volume 03, Nomor 1 (2017): Prosiding Seminar Nasional
Piancastelli, M. (2001). Measuring The Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis, 1985/95 (IPEA Working Paper No. 818). Retrieved November 10, 2013
Sania, H., Yunita, E. A. & Ibnu M. (2018). Pengaruh Jumlah Penduduk, Produk Domestik Regional Bruto dan Inflasi Terhadap Penerimaan Pajak Daerah Pada Kabupaten Dan Kota Di Provinsi Jawa Tengah. Permana Vol. IX No. 2 Pebruari 2018
Saputra, A. D., Nengah, S. & Mochammad D. (2014). Analisis Faktor– Faktor Yang Mempengaruhi Efektivitas Pemungutan Pajak Daerah (Studi pada Dinas Pendapatan Daerah Kabupaten Tulungagung). Jurnal Perpajakan Vol. 3 No.1 Desember 2014 hal 1-8
Siahaan, M. P. (2016). Pajak Daerah dan Retribusi Daerah. Jakarta: Rajawali Press.
Sidik, M. (2002). Optimalisasi Pajak Daerah Dan Retribusi Daerah Dalam Rangka Meningkatkan Kemampuan Keuangan Daerah
Suhaidar, R. E. & Pratiwi, A. (2020). Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dampak Sebelum Dan Selama Covid-19 Pada Perusahaan Manufaktur. Conference on Economic and Business Innovation, 19(11), 3–16
Undang-Undang Nomor 23 Tahun 2004 tentang Pemerintahan Daerah
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah
Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah (HKPD)
Warsito & Samputra, P. L. (2020). Potensi Penurunan Pajak Dan Strategi Kebijakan Pajak Untuk Mengantisipasi Dampak Pandemi Covid-19: Perspektif Ketahanan Nasional. Jurnal Ekonomi & Kebijakan Publik, 11(2), 2020, 93 – 108
Widan, M. (2022). Tax Ratio Daerah Masih Rendah, Ternyata Ini Angka Idealnya. Diakses dari https://news.ddtc.co.id/tax-ratio-daerah-masih-rendah-ternyata-ini-angka-idealnya. 3 Maret 2023
World Bank. (2020). Indonesia Public Expenditure Review 2020: Spending for Better Results. © World Bank, Washington, DC. http://hdl.handle.net/10986/33954, pp. 119
Zhao, B. (2020). Forecasting The New England States’ Tax Revenues in Time of the COVID-19 Pandemic. Current Policy Perspectives 88356. Federal Reserve Bank of Boston.
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Ade Nurul Aida
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Budget is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Permissions beyond the scope of this license may be available at https://ejurnal.dpr.go.id/index.php/jurnalbudget/index.
