[ABSTRAK
Tujuan dari thesis ini adalah untuk mengetahui pengaruh struktur pajak terhadaptingkat partisipasi angkatan kerja. Penelitian ini mengidentifikasi implikasi daripenerapan beberapa jenis pajak pada tingkat partisipasi angkatan kerja dalam rangkamenjawab pertanyaan riset utama yaitu jenis pajak apa sajakah yang benar-benarmemberikan dampak terhadap tingkat partisipasi angkatan kerja. Penelitian inimeregresi fixed effect model atas cross-country panel data set yang terdiri dari 22negara OECD pada tahun 1995 hingga 2011. Hasil penelitian menunjukkan bahwapayroll tax adalah satu-satunya jenis pajak yang berpengaruh secara signifikan terhadaptingkat partisipasi angkatan kerja dimana hubungan antara keduanya adalah negatif.Temuan ini konsisten dengan prediksi teori yang terdapat dalam beberapa literatur.

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ABSTRACT
The objective of this thesis is to investigate the influence of tax structure on laborforce participation. This study identifies the implications of implementing different taxinstruments on labor force participation in order to answer the primary researchquestions, which tax instruments are affecting labor force participation? I conductedfixed effect model regression using cross-country panel data set of 22 OECD countriesduring 1995-2011. The result shows payroll tax is the only instrument that can alterlabor force participation significantly and negatively related. This finding is consistentwith the theoretical prediction in the existing literature;The objective of this thesis is to investigate the influence of tax structure on laborforce participation. This study identifies the implications of implementing different taxinstruments on labor force participation in order to answer the primary researchquestions, which tax instruments are affecting labor force participation? I conductedfixed effect model regression using cross-country panel data set of 22 OECD countriesduring 1995-2011. The result shows payroll tax is the only instrument that can alterlabor force participation significantly and negatively related. This finding is consistentwith the theoretical prediction in the existing literature, The objective of this thesis is to investigate the influence of tax structure on laborforce participation. This study identifies the implications of implementing different taxinstruments on labor force participation in order to answer the primary researchquestions, which tax instruments are affecting labor force participation? I conductedfixed effect model regression using cross-country panel data set of 22 OECD countriesduring 1995-2011. The result shows payroll tax is the only instrument that can alterlabor force participation significantly and negatively related. This finding is consistentwith the theoretical prediction in the existing literature]