Struktur Pajak Pertambahan Nilai Di Indonesia  

Oleh:

Miyasto, H.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Jurnal Studi Indonesia no. 2 (1992)
Topik: Pajak Pertambahan Nilai; PPN; UU Nomor 8/1983; Konsep-Konsep Dasar PPN; PPNBM
Fulltext: Miyasto.pdf (105.78KB)

Isi artikel

The increase in development fund requirement has enforced the government to increase tax revenue intensively. Since 1983, the goverment changed the tax structure e.g. by Act Number 8, i.e. the replacement; of the sales tax by the value added tax and the tax for luxurious goods. Then by the government regulation Number 28 and 29 of the year 1988 and the government regulation number 65 of the year 1991 which related to the expansion of the value added tax and the increase of the sales tax for luxurious goods rate. The issue is often told in the value added is connected with the fair distribution of the value added tax burden. The value added tax is often told do not fair in the tax burden distribution, because the burden of the tax is not based on income level. This study is going to elaborate this issue. The issue connected with the fair of the tax burden has been analysed by Suits index. This index is used to measure the structure of the value added tax and the tax for luxurious goods. There are two important findings of this study are as follows. The first is, the value added has regressive tax structure. It means that low income groups absorb higher proportion of the taxes than high income groups. This finding is also shown that the wider of the value added object tends to increase the regressivity of the tax structure. This fact should be considered by the government when she will to wider the value added tax object. The second. The opportunity of the small firm to be the exempted firm affects dilema. This dilema is that, if the small firm choose to be the taxable firm he must pay tax, but if he choose to be the exemption firm he probable losing their customers.

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