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"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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"Indonesia terletak di wilayah geografis yang rentan terhadap perubahan iklim. Meskipun intensitas energinya terus menurun, namun konsumsi energi dan emisi karbon terus meningkat. Sehingga diduga terdapat fenomena rebound effect. Studi ini menggunakan model keseimbangan umum (CGE) untuk menganalisis fenomena rebound effect di Indonesia, serta dampak pengurangan subsidi energi dan pengurangan pajak pendapatan terhadap rebound effect dan perekonomian. Hasil simulasi menjunjukkan bahwa di Indonesia terdapat fenomena rebound effect, dimana pengurangan subsidi energi dapat menurunkan rebound effect secara efektif, serta berdampak positif terhadap perekonomian. Meskipun dapat menurunkan rebound effect, penerapan pengurangan pajak penghasilan berdampak negatif bagi perekonomian.

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Indonesia is located in the geographic areas that are vulnerable to global climate change. Despite the energy intensity is declining, the energy consumption and carbon emissions continue to increase. So the existance of rebound effect phenomenon is suspected. This study uses a general equilibrium model (CGE) to analyze rebound effect phenomenon in Indonesia, and also to analyze the impact of energy subsidy reduction and income tax reduction to the rebound effect and the economy.

The simulation results shows that the rebound effect phenomenon is exist in Indonesia, in which the reduction of the energy subsidies can reduce the rebound effect effectively, and it has a positive impact to the economy. Although it may reduce the rebound effect, the implementation of the income tax reduction has negative impact to the economy."

"Pemerintah di berbagai negara berupaya meningkatkan efisiensi administrasi perpajakan, guna mengurangi biaya menghimpun penerimaan pajak. Tujuan penelitian ini adalah menghitung biaya administratif pajak dan rasionya di Indonesia. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data studi dokumentasi dan wawancara mendalam kepada pegawai DJP dan akademisi. Hasil penelitian ini menujukkan bahwa. Hasil perhitungan menunjukkan bahwa biaya administratif pajak mengalami tren kenaikan jumlah nominalnya pada masa reformasi pajak jilid II, meskipun pada tahun 2012 mengalami penurunan. Rasio biaya administratif pajak pada tahun masa reformasi pajak jilid II mengalami tren penurunan, meskipun sempat terjadi peningkatan rasio pada tahun 2011.

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Governments tend to increase the efficiency in administering tax, which to decrease the cost of collecting tax. The purpose of this research is to measure the administrative costs of tax and its ratio. This research uses descriptive qualitative method and gathers data and information through existing statistics study and semi-structured interview from DGT officers and experts.

The result of this research shows that Indonesia’s administrative costs of tax are increased from 2009 to 2011, then decreased at 2012. The trend of administrative costs of tax ratio are decreased through these years, although it was increased at 2011."