Ramadhan, Fairuz Muhammad (2019) Estimation The Size Of Underground Economy And Tax Potential Loss In Indonesia From 2000 – 2017. Sarjana thesis, Universitas Brawijaya.
Abstract
Produk Domestik Bruto (PDB) merupakan ukuran yang masih dianggap paling tepat untuk memproyeksikan performa ekonomi di suatu negara. Namun GDP mempunyai kelemahan yaitu tidak mengikutsertakan aktivitas underground economy di dalam perhitungannya. Penelitian ini bertujuan untuk mengestimasi besarnya aktivitas underground economy dan tax potential loss di Indonesia dengan menggunakan metode currency demand approach (CDA) pada tahun 2000– 2017, serta untuk melihat seberapa efektif kebjiakan tax amnesty dalam menurunkan aktivitas underground economy dan tax potential loss di Indonesia. Hasil dari penelitian menunjukan bahwa besarnya nilai underground economy di Indonesia pada tahun 2000– 2017 rata-rata pertahunnya sebesar Rp. 528 triliun atau sebesar 7,58 persen terhadap PDB. Sementara tax potential loss yang didapat dari aktivitas nderground economy pertahunnya sebesar Rp. 56,23 triliun atau sebesar 0,95 persen terhadap PDB. Sementara itu, Hasil dari implementasi program tax amnesty menunjukan adanya penurunan terhadap besarnya aktivitas underground economy dan tax potential loss , terjadi penurunan sebesar 4 persen terhadap aktivitas underground economy pada tahun 2016-2017 dan penurunan tax potential loss sebesar 8 persen pada tahun 2016 dan 3 persen pada tahun 2017.
English Abstract
Gross Domestic Product (GDP), is often considered the best measure of how well the economy is working. However, the weakness of GDP is that it does not include the underground economy in its calculations. This study attempts to measure the size of the underground economy and tax potential loss in Indonesia by using currency demand approach (CDA) method from 2000 to 2017, also to see how effective the tax amnesty policy in reducing the underground economy activity and tax potential loss in Indonesia. The average size of the underground economy in Indonesia from 2000 to 2017 is around IDR 528 trillion or 7,58 percent of GDP annually. While the average tax potential loss obtained from the underground economy activity is IDR 56,23 trillion per year or 0,95 percent of GDP. The results of tax amnesty policy implementation showed a decrease in the magnitude of the underground economy activity and tax potential loss, a decline of 4 percent in the underground economy activity in 2016-2017 and a decrease of 8 percent in tax potential loss in 2016 and 3 percent in 2017
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/64/051903501 |
| Uncontrolled Keywords: | PDB, underground economy, tax potential loss, tax amnesty policy, currency demand approach |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 14 Oct 2020 14:05 |
| Last Modified: | 14 Oct 2020 14:05 |
| URI: | http://repository.ub.ac.id/id/eprint/170375 |
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