ABSTRAK
Tesis ini membahas estimasi tax elasticity dan tax buoyancy PPN/PPnBM diIndonesia selama periode penelitian tahun anggaran 1985/1986 sampaidengan 2011. Hasil penelitian menunjukkan bahwa besarnya koefisien taxelasticity lebih kecil daripada koefisen tax buoyancy, sehingga dapat disimpulkanbahwa kebijakan diskresi PPN/PPnBM selama periode penelitian efektifmeningkatkan penerimaan PPN/PPnBM. Walaupun demikian, denganmenggunakan indikator koefisien government tax effort, diketahui bahwa upayapositif kebijakan diskresi PPN/PPnBM untuk meningkatkan penerimaanPPN/PPnBM yang selama periode penelitian diterbitkan masih dikategorikanrendah.

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ABSTRACT
This thesis discusses the estimation of tax elasticity and tax buoyancy VAT / sales taxon luxury goods in Indonesia during the study period fiscal year 1985/1986 through2011. The results showed that the magnitude of the tax elasticity coefficient is smallerthan the coefficient of tax buoyancy, so it can be concluded that the policy discretionVAT / sales tax on luxury goods during the study period effectively increase VAT /sales tax on luxury goods revenue. However, by using government tax effortcoefficient indicator, note that the positive efforts discretionary policies VAT / salestax on luxury luxury to increase VAT revenue / sales tax on luxury goods that duringthe period of the study published still considered low..