Fungsi Pajak Penghasilan Sebagai Automatic Stabilizer  

Oleh:

Suska

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Keuangan dan Perbankan: Journal of Finance dan Banking vol. 13 no. 2 (Dec. 2011), page 180-190.
Topik: automatic stabilizer; income tax; economic growth
Fulltext: fungsi pajak penghasilan sebagai Automatic Stabilizer - Suska - Vol.13_No_2_artikel 6.pdf (539.05KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Tax revenue has a budgetary function to finance the budget. Another function of tax, which is also important, is as an automatic stabilizer. As an automatic stabilizer, tax influences the economy without changing the size of govern- ment. In the crisis period, income tax decreases, the disposable income of people increases and afterward the purchasing power rises to drive eco- nomic growth. This paper analyzes the function of income tax as automatic stabilizer in Indonesia. The analysis focuses on the correlation of income tax and gross domestic product (GDP) particularly to find out whether the movement of income tax and GDP has already had in line using the income tax and GDP data for the year of 1970-2010. The result shows that the income tax and GDP are in line so it can be concluded that the income tax could be part of an automatic stabilizer for Indonesia

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