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"[ABSTRAKPajak di Indonesia merupakan kontributor terbesar total penerimaan pemerintah, sementara pajak penghasilan orang pribadi (PPh OP) hanya berkontribusi sekitar 10% dari total penerimaan pajak nasional. Banyak peneliti yang telah menguji hubungan antara tarif progresif PPh OP dan ketimpangan pendapatan. Penelitian ini menginvestigasi dampak dari tarif progresif PPh OP terhadap distribusi pendapatan di Indonesia menggunakan data mikro Susenas 2006 dan 2011. Dengan dekomposisi data Susenas berdasarkan faktor komponen: pengeluaran konsumsi, pajak penghasilan, dan tabungan, efek dari perubahan komponen tersebut terhadap ketimpangan total pendapatan dapat diketahui. Penelitian ini menemukan bahwa satu persen kenaikan komponen PPh OP di Indonesia cenderung untuk meningkatkan indeks Gini ketimpangan total pendapatan sebesar 1,4% di 2006 dan 1,8% di 2011. Hasil ini mengindikasikan bahwa struktur PPh OP tahun 2011 sedikit berkontribusi terhadap meningkatnya ketimpangan pendapatan. Dengan kata lain, PPh OP di Indonesia memiliki efek meningkatkan indeks Gini dari ketimpangan total pendapatan. Namun, komponen pengeluaran konsumsi memiliki efek menurunkan indeks Gini sampai dengan 6,4%.

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ABSTRACTTax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%.;Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%., Tax in Indonesia contributes as the largest share to total government revenue while personal income tax (PIT) only contributes nearly 10 percent to total national tax revenue. Many researchers have tried to examine the correlation between progressive personal income taxation and income inequality. This research investigates the impact of progressive PIT rates on income distribution in Indonesia by using micro data Susenas 2006 and 2011. By decomposing Susenas data by factor components: consumption expenditure, income tax, and savings, the effect of a marginal change on these components on total income inequality are captured. This study finds that a one percent increase in income tax in Indonesia tends to increase the Gini index of total income inequality 1.4% in 2006 and 1.8% in 2011. This implies that the income tax structure in 2011 slightly increases its contribution to the income inequality. In other words, income tax in Indonesia has unequalizing effect to the Gini index of total income inequality. However, consumption expenditure has the equalizing effect to the Gini index up to 6.4%.]"

"[ABSTRAKTarif pajak tetap telah menjadi salah satu reformasi pajak yang popular di banyak negara. Kesederhanaan dan tarif pajak tetap yang rendah dapat mengurangi biaya kepatuhan, mengurangi penggelapan pajak, mengurangi disintesif, dan memberikan rasa keadilan. Namun tarif pajak tetap juga diyakini dapat meningkatkan ketimpangan pendapatan di masyarakat. Penelitian ini menguji efek dari tarif tetap pajak penghasilan pribadi terhadap ketimpangan pendapatan di Indonesia dengan menggunakan Survei Sosial Ekonomi Nasional (Susenas) tahun 2012. Dengan menggunakan teknik simulasi mikro, diketahui bahwa efek dari tarif tetap pajak penghasilan pribadi bisa mengakibatkan peningkatan atau penurunan tingkat ketimpangan pendapatan. Penerapan tarif pajak tetap di bawah 9% akan menghasilkan peningkatan ketimpangan pendapatan; Sebaliknya, jika tarif pajak rata lebih dari 10% diterapkan, ketimpangan pendapatan akan berkurang. Dua hasil yang berbeda ini disebabkan lebih dari 53% populasi rumah tangga memiliki penghasilan di bawah penghasilan tidak kena pajak karena beberapa pengurangan dan pengecualian penghasilan yang dikenakan pajak.

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ABSTRACTA flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions.;A flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions., A flat tax rate has become a popular tax reform in many countries. Simplicity and a lower flat tax rate could reduce compliance costs, reduce evasion, reduce disincentives, and provide fairness. However, it is strongly believed that a flat tax rate could increase inequality in a society. This study examines the effect of a personal income flat tax rate on inequality in Indonesia by using National Socioeconomic Survey (Susenas, Survei Sosial Ekonomi Nasional) 2012. Using a microsimulation technique, the effect of a flat tax rate on personal income could result in an increase or decrease on inequality. Applying a flat tax rate below 9% will result in an increase in inequality; in contrast, if a flat tax rate of more than 10% is applied, inequality will decrease. These two different results take place because more than 53% of households in the population have an income below the taxable tax due to the some deductions and exemptions.]"

"Penelitian ini menganalisis hubungan antara penerimaan pajak dan ketimpangan pendapatan pada tingkat provinsi di Indonesia selama tahun 2011-2019. Dengan menggunakan pendekatan fixed-effect, penelitian ini menyimpulkan bahwa total penerimaan pajak tidak berpengaruh signifikan terhadap ketimpangan pendapatan. Artinya, sistem dan struktur perpajakan yang ada di Indonesia saat ini, baik secara nasional maupun regional belum mampu berkontribusi terhadap upaya pemerataan pendapatan. Sementara itu, jika dilihat secara komposisi, baik penerimaan Pajak Penghasilan dan Pajak Pertambahan Nilai juga tidak berpengaruh signifikan terhadap ketimpangan pendapatan. Namun, rasio Pajak Daerah terhadap PDRB berpengaruh positif dan signifikan terhadap ketimpangan pendapatan menandakan karakteristik dari mayoritas jenis pajak konsumsi pembentuk komponen Pajak Daerah yang cenderung regresif dan menambah ketimpangan.

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This study examines the relationship between tax revenues and income inequality at the provincial level in Indonesia from 2011 to 2019. Applying a fixed-effect approach, this study finds that total tax revenue has no significant effect on income inequality. This result implies that Indonesia's current tax system and structure, both national and regional, have been unable to contribute to efforts toward income distribution. Likely due to their composition, both income tax and value-added tax revenues have an insignificant effect. However, the ratio of local taxes to GRDP has a considerable positive effect on income inequality, indicating that the majority of consumption taxes in the local tax component are regressive and increase inequality."

"Penelitian ini melengkapi literatur mengenai hubungan antara ukuran kota tempat bekerja dan pendapatan di Indonesia dengan penekanan pada perempuan. Temuan penelitian ini menunjukkan adanya perbedaan pola pendapatan berdasarkan ukuran kota dan jenis kelamin, di mana pendapatan rata-rata cenderung lebih tinggi di kota-kota besar dan untuk laki-laki. Analisis multivariat juga mengungkapkan adanya fenomena urban wage premium di Indonesia, di mana terdapat hubungan signifikan antara ukuran kota dan pendapatan. Lebih menariknya lagi, ketika perempuan dan laki-laki dianalisis secara terpisah, penelitian ini menemukan bahwa urban wage premium perempuan lebih tinggi dibandingkan dengan laki-laki. Penelitian ini menyimpulkan bahwa infrastruktur dan pelayanan publik yang lebih baik serta fasilitas pendidikan yang lebih baik di perkotaan dapat menjadi faktor penentu dalam perbedaan urban wage premium antara perempuan dan laki-laki.

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This research complements the literature on the relationship between city size of employment and income in Indonesia, with a focus on females. The findings of this study indicate differences in income patterns based on city size and gender, where average income tends to be higher in larger cities and for men. The multivariate analysis also reveals the existence of an urban wage premium phenomenon in Indonesia, with a significant relationship between city size and income. Interestingly, when female and men are analyzed separately, this research finds that the urban wage premium for female is higher compared to men. The study concludes that better infrastructure, public services, and educational facilities in urban areas can be determining factors in the difference in urban wage premium between female and men."

"Pada periode tahun 2013-2017 telah ditetapkan 3 kali kenaikan Penghasilan Tidak Kena Pajak (PTKP) untuk pajak penghasilan pribadi, namun belum ada studi yang menguji kebijakan tersebut dalam konteks efektivitas dalam meningkatkan pendapatan wajib pajak. Peneliti menguji dampak kenaikan PTKP menggunakan data pendapatan bersih dari Sakernas dan menggunakan metode Pooled OLS untuk mengestimasi pengaruh kenaikan PTKP terhadap pendapatan. Estimasi statistik menunjukkan bahwa kenaikan PTKP berpengaruh positif terhadap pendapatan bersih di kelompok pendapatan bawah dalam 3 kali periode kebijakan. Sedangkan untuk kelompok pendapatan di atasnya hanya signifikan berpengaruh di dua periode pertama. Studi ini memberikan bukti empiris efektivitas dari kebijakan kenaikan PTKP.

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In the period of 2013-2017 the government has carried out three times Personal Income Tax (PIT) Exemption expansions, but there are no studies that examine the policy in the context of effectiveness in increasing taxpayer income. We tested the impact of PTKP increases using net income data from Sakernas and used the Pooled OLS method to estimate the effect of PIT exemption increases on income. Statistical estimates show that the increase in PIT exemption has a positive effect on net income in the lower income group in 3 policy periods. Whereas the higher income group is only significantly affected the income in the first two periods. This study provides empirical evidence of the effectiveness of PIT exemption expansion policy.

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"Perkebunan kelapa sawit menjadi komuditas utama pertanian di Indonesia selama tiga dekade terakhir. Indonesia sebagai negara yang berada di garis katulistiwa dengan 147 juta hektar area hutan mempunyai potensi besar dalam pembangunan perkebunan kelapa sawit sebagai senjata dalam meningkatkan pendapatan per kapita terutama di daerah pedesaan. Namun demikian tidak dapat dipungkiri bahwa perkebunan kelapa sawit memberi dampak negatif, terutama terhadap isu lingkungan dan konservasi keanekaragaman hayati. Studi ini dilakukan dalam rangka untuk memahami pengaruh dari perkebunan kelapa sawit dan produktivitasnya terhadap pendapatan perkapita di tingkat daerah dan tingkat nasional di Indonesia. Studi ini menggunakan data panel pada tingkat propinsi yang terdiri dari 23 propinsi di Indonesia menggunakan data tahunan dalam rentang waktu 9 tahun dari tahun 2003 sampai dengan 2011. Tingkat wilayah dibagi menjadi 5 berdasar atas kesamaan lokasi propinsi-propinsi pada pulau yang sama di Indonesia. Hasil menunjukkan bahwa perkebunan kelapa sawit tidak secara nyata mempengaruhi pendapatan perkapita di Indonesia. Di tingkat wilayah, perkebunan kelapa sawit memberi pengaruh yang nyata terhadap pendapatan perkapita dengan hubungan yang bertolak belakang dan pengaruh ini terlihat di semua wilayah. Produktivitas kelapa sawit memberi pengaruh yang nyata terhadap pendapatan per kapita di tingkat nasional dengan hubungan yang positif. Namun demikian, produktivitas kelapa sawit tidak menunjukkan memberi pengaruh yang nyata di masing-masing wilayah di Indonesia. Berdasar pada hasil tersebut, studi ini menyimpulkan bahwa perluasan perkebunan kelapa sawit tidak memberikan pengaruh nyata terhadap peningkatan pendapatan perkapita. Peningkatan produktivitas kelapa sawit menjadi cara yang lebih memungkinkan dalam meningkatkan pendapatan per kapita di Indonesia.

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Oil palm plantation was becoming the mainstay of agricultural commodities in Indonesia since last three decades. Indonesia as an equatorial country with 147 million hectares of forest area has a great potential in the development of oil palm plantations as a weapon in increasing per capita income especially in rural areas. However, it cannot be denied that expansions of oil palm plantations bring negative effects, especially in relation with environmental issues and conservation of biodiversity.

This study conducted in order to understand the effects of oil palm plantation and oil palm productivity on per capita income in the region and national level in Indonesia. This study uses panel data at provincial level which consists of 23 provinces in Indonesia in the vulnerable period of 9 years from 2003 to 2011 in annually data. The region level is divided in 5 based on the similarity of provincial location in same island in Indonesia.

The results showed that oil palm plantation did not significant in effect the per capita income in Indonesia. In region level, oil palm plantations gave significant effect on per capita income in the opposite relationship and this effect was represented by all across regions. Oil palm productivity is significant in effected on per capita income at national level with positive relationship. However, oil palm productivity did not give significant effect in representation across regions in Indonesia. According to these results, this study concludes that expansion of oil palm plantations do not significant in increasing per capita income. Increasing of oil palm productivity becomes more reasonable way in increasing per capita income in Indonesia."

"Data Badan Pusat Statistik menunjukan angka rasio gini Indonesia selama periode 2011-2015 berada diangka rata-rata sebesar 0.41, walaupun masih mengindikasikan tingkat kesenjangan distribusi pendapatan dalam kategori menengah, namun rasio ini cenderung menunjukan tren peningkatan dibandingkan periode sebelumnya. Salah satu kebijakan yang dilakukan pemerintah dalam upaya menurunkan angka kesenjangan pendapatan adalah dengan memberikan bantuan subsidi kepemilikan rumah kepada masyarakat berpenghasilan rendah MBR yakni melalui subsidi Fasilitas Likuiditas Pembiayaan Perumahan FLPP . Saat ini FLPP adalah subsidi kepemilikan rumah terbesar yang digunakan pemerintah untuk mengurangi backlog perumahan sekaligus kesenjangan distribusi pendapatan dimasyarakat. Total penyaluran subsidi yang ditujukan untuk masyarakat berpenghasilan rendah ini, selama periode tahun 2011-2015 mencapai hingga 429.637 unit. Penelitian ini bertujuan mengidentifikasi hubungan antara subsidi FLPP dengan peningkatan rasio kepemilikan rumah dan kesenjangan distribusi pendapatan. Dengan menggunakan model data panel selama periode 2011-2015 terhadap 32 provinsi di Indonesia, ditemukan bahwa ternyata penyaluran subsidi FLPP tidak signifikan dalam meningkatkan rasio kepemilikan rumah, sehingga pada akhirnya tidak berpengaruh terhadap penurunan kesenjangan distribusi pendapatan di Indonesia. Beberapa hal yang menjadi penyebabnya adalah kelemahan dalam pemetaan alokasi distribusi dan permasalahan kelembagaan yang menyebabkan tingginya potensi kesalahan penyaluran.

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Data from The Central Statistics Agency indicated that the Indonesia rsquo s gini ratio within 2011 2016 is at average 0.41, although it is still in the moderate category but this ratio shows an upward trend compared to the previous period. In the effort to reduce the income inequality in Indonesia, the government provides a policy assistance through homeownership subsidy for low income earners, which is called as The Housing Financing Liquidity Facility FLPP . FLPP is the largest homeownership subsidy system that has been used by the government in order to reduce the high number of housing backlog in Indonesia and to reduce income inequality. This low income earners facility has disbursed 429.637 house units during 2011 2015. This research aims to identify relationship between FLPP and homeownership ratio as well as income inequality in Indonesia. By using the regression panel data model of 32 provincial data in Indonesia during 2011 2015, this research shows that the distribution of FLPP subsidies did not significantly increase homeownership ratio, nor did it reduce gini ratio. Several factors resulting in this are the inaccurate distribution of allocation and institutional issues which increase the potential problems of inaccurate distribution. "

"ABSTRACTE-Form merupakan layanan pelaporan SPT terbaru dari DJP yang baru diluncurkan pada awal tahun 2017 dengan harapan dapat mengurangi beban server DJP Online yang biasanya pada bulan Maret menjadi down karena begitu banyaknya Wajib Pajak yang melaporkan SPT Tahunannya secara bersamaan. Penelitian ini menganalisis bagaimana pelaksanaan pelaporan SPT PPh Tahunan ditinjau dari biaya kepatuhan dan asas kesederhanaan, serta meninjau apa saja kendalanya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner, wawancara mendalam, dan studi kepustakaan. Hasilnya dapat disimpulkan bahwa sistem e-Form menurunkan biaya kepatuhan yang dikeluarkan WP yang terdiri dari fiscal cost, time cost, dan psychological cost. Selain itu sistem ini juga dikatakan sederhana ditinjau dari asas simplicity dalam membantu WP melaporkan SPT Tahunan Orang Pribadi. Namun masih ada kendala yang dialami oleh WP pada saat menggunakan e-Form yaitu diantaranya kesulitan pada saat mengunggah aplikasi Form Viewer dan tidak ada panduan serta tata cara penggunaan e-Form yang mudah dimengerti. Untuk DJP sebaiknya lebih meningkatkan sosialisasi kepada masyarakat terkait cara-cara pelaporan SPT Tahunan dengan menggunakan E-Form, selain itu DJP perlu menyempurnakan lagi sistem ini karena masih banyak kekurangan dan meningkatkan pelayanan E-Form ini agar dapat terjangkau oleh banyak orang.

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ABSTRACTE-Form is the latest SPT reporting service from the DJP which was launched in early 2017 in the hope that it can reduce DJP Online server load which usually falls in March because so many Taxpayers report their Annual SPT simultaneously. This study analyzes how the implementation of Annual PPh SPT reporting is reviewed from the cost of compliance and the principle of simplicity, as well as reviewing the constraints. This study uses a quantitative descriptive approach with data collection techniques through questionnaires, in-depth interviews, and library studies. The result can be concluded that the e-Form system reduces the cost of compliance issued by the Taxpayers which consists of the fiscal cost, time cost, and psychological cost. In addition, this system is also said to be simple in terms of the simplicity principle in helping Taxpayers to report Annual Personal Tax Returns. However, there are still obstacles faced by Taxpayers when using e-Form, which are difficulties when uploading the Form Viewer application and there are no guidelines and procedures for using e-Form that are easy to understand. For DJP, it is better to increase socialization to the public regarding the ways to report Annual Tax Returns using E-Form, besides that DJP needs to refine this system because there are still many shortcomings and improve E-Form services to be affordable for many people."

"Dari berbagai sisi, kaum perempuan dan kelompok rentan di Indonesia masih sering mendapat perlakuan yang tidak adil karena kedudukannya, termasuk dalam hal perlakuan dalam kebijakan pajak penghasilan orang pribadi. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui bagaimana perspektif gender dalam kebijakan tax reliefs pada pajak penghasilan orang pribadi yang pada dasarnya dirancang agar kebutuhan dasar wajib pajak telah terpenuhi sebelum membayar pajak dan untuk menggambarkan ability to pay wajib pajak. Selain itu, penelitian ini juga menganalisis perbandingan konten kebijakan tax reliefs PPh OP di negara Singapura, Malaysia, dan Thailand. Melalui pendekatan kualitatif, penelitian ini dilakukan dengan teknik pengumpulan data studi kepustakaan dan studi lapangan melalui wawancara mendalam. Berdasarkan hasil penelitian, diketahui bahwa kebijakan PTKP yang saat ini berlaku di Indonesia masih berupa general deduction dengan alasan kesederhanaan dan tidak responsif terhadap kondisi kesenjangan gender. Sementara itu, Singapura, Malaysia, dan Thailand, telah menerapkan kebijakan PTKP dengan tidak hanya melihat dari sisi penghasilan, tetapi juga kondisi sebenarnya dari wajib pajak, seperti kaum disabilitas, ibu melahirkan dan menyusui, dan kelompok lansia. Guna mendorong terwujudnya keadilan gender, pemerintah perlu memberikan ruang dan fleksibilitas dalam perencanaan kebijakan pajak yang mempertimbangkan kondisi dan kebutuhan dari perempuan dan kaum rentan. Selain itu, diperlukan juga penyesuaian terhadap isi kebijakan yang saat ini berlaku dengan mengubah ketentuan yang cenderung hanya memberatkan satu pihak, yaitu perempuan, mengingat perempuan merupakan pihak yang setara dan memiliki kontribusi yang berharga, bukan hanya sebagai kelompok yang rentan dan tidak mampu mendorong perubahan.

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From various sides, women and vulnerable groups in Indonesia still often receive unfair treatment because of their position, including in terms of treatment in personal income tax policy. Therefore, the purpose of this study is to find out how the gender perspective in the tax reliefs policy on personal income tax is basically designed so that the basic needs of taxpayers have been met before paying taxes and to illustrate the ability to pay taxpayers. In addition, this research also analyzes the comparison of the content of the tax reliefs policy on personal income tax in Singapore, Malaysia, and Thailand. Through a qualitative approach, this research was conducted with literature study data collection techniques and field studies through in-depth interviews. Based on the results of the research, it is known that the PTKP (personal exemption) policy which currently applicable in Indonesia is still in the form of a general deduction for reasons of simplicity and is not responsive to the conditions of the gender gap. To date, Singapore, Malaysia, and Thailand, have implemented PTKP policies by not only looking at the income side, but also the actual conditions of taxpayers, such as people with disabilities, birth and nursing mothers, and the elderly. To encourage the realization of gender-neutral policy, the government needs to provide space and flexibility in tax policy planning that considers the conditions and needs of women and vulnerable people. In addition, it is also necessary to adjust the content of the current policy by changing provisions that tend to only burden one party, namely women, considering that women are equal parties and have valuable contributions, not just as a group that is vulnerable and unable to drive change."