Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak

Authors

Bramastia Candra Putra, Fakultas Ekonomi dan Bisnis, Universitas IndonesiaFollow
Riatu M. Qibthiyyah, Fakultas Ekonomi dan Bisnis, Universitas IndonesiaFollow

Abstract

This paper investigates the difference effects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations. The empirical results from the sample data show that the implementation of single rate on corporate income tax reduces the tax evasion indication. In addition, the results show that the higher the marginal income tax rate, the higher the tax evasion indication.

Bahasa Abstract

Paper ini menginvestigasi perbedaan pengaruh penerapan tarif pajak progresif dan tarif pajak tunggal pada Pajak Penghasilan (PPh) Badan terhadap indikasi penggelapan pajak. Paper ini menggunakan data hasil pemeriksaan pajak pada level perusahaan sebagai ukuran indikasi penggelapan pajak selama enam tahun observasi. Hasil studi empiris pada sampel data menunjukkan bahwa penerapan tarif pajak tunggal pada PPh Badan mengurangi tingkat indikasi penggelapan pajak. Selain itu, semakin tinggi tarif pajak penghasilan cenderung menstimulasi peningkatan indikasi penggelapan pajak.

References

[1] Abdixhiku, L., Krasniqi, B., Pugh, G., & Hashi, I. (2017). Firm-level determinants of tax evasion in transition economies. Economic Systems, 41(3), 354–366. doi:doi.org/10.1016/j.ecosys.2016.12.004.

[2] Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. doi:10.1016/0047-2727(72)90010-2.

[3] Alm, J., Bahl, R., & Murray, M. N. (1990). Tax structure and tax compliance. The Review of Economics and Statistics, 72(4), 603–613.

[4] Alm, J., Bahl, R., & Murray, M. (1993). Audit selection and income tax underreporting in the tax compliance game. Journal of Development Economics, 42, 1–33. doi:10.1016/0304- 3878(93)90070-4.

[5] Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860. doi:10.3732/ajb.

[6] Ardyaksa, T., & Kiswanto. (2014). Pengaruh keadilan, tarif pajak, ketepatan pengalokasian, kecurangan, teknologi dan informasi perpajakan terhadap tax evasion. Accounting Analysis Journal, 3(4), 475–484.

[7] Becker, W., Buchner, H. J., & Sleeking, S. (1987). The Impact of Public Transfer Expenditures on Tax Evasion. Journal of Public Economics, 34, 243-252. doi:doi.org/10.1016/0047- 2727(87)90022-3

[8] Cai, H., & Liu, Q. (2009). Competition and corporate tax avoidance: Evidence from Chinese industrial firms. The Economic Journal, 119(537), 764–795.

[9] Clotfelter, C. T. (1983). Tax evasion and tax rate – An analysis of individual returns. The Review of Economics and Statistics, 65(3), 363–373.

[10] Crane, S., & Nourzad, F. (1990). Tax rates and tax evasion: Evidence from California amnesty data. National Tax Journal, 43(2), 189–199.

[11] Crocker, K., & Slemrod, J. (2005). Corporate tax evasion with agency cost. Journal of Public Economics, 89, 1593–1610. doi:10.1016/j.jpubeco.2004.08.003.

[12] Dalamagas, B. (2011). A dynamic approach to tax evasion. Public Finance Review, 39(2), 309–326. doi:10.1177/1091142110386213.

[13] DJP. (2009). Laporan tahunan. Jakarta: Direktorat Jenderal Pajak - Kementerian Keuangan RI.

[14] DJP. (2016). Laporan kinerja. Jakarta: Direktorat Jenderal Pajak - Kementerian Keuangan RI.

[15] Feinstein, J. S. (1990). Detection controlled estimation. The Journal of Law and Economics, 33(1), 233–276.

[16] Feinstein, J. S. (1991). An econometric analysis of income tax evasion and its detection. The RAND Journal of Economics, 22(1), 14–35.

[17] Fortin, B., Lacroix, G., & Villeal, M. C. (2007). Tax evasion and social interactions. Journal of Public Economics, 91, 2089– 2112. doi:10.1016/j.jpubeco.2007.03.005

[18] Fougere 1, M., & Ruggeri, G. (1998). Flat taxes and distributional justice. Review of Social Economy, 56(3), 277-294. doi:https://doi.org/10.1080/00346769800000028.

[19] Gahramanov, E. (2009). The theoretical analysis of income tax evasion revisited. Economic Issues, 14(1), 35–41.

[20] Gokalp, O., Lee, S. H., & Peng, M. (2017). Competition and corporate tax evasion: An institutionbased view. Journal of World Business, 52(2), 258–269. doi:doi.org/10.1016/j.jwb.2016.12.006

[21] Gorodnichenko, Y., Martinez-Vazquez, J., & Peter, K. S. (2009). Myth and reality of flat tax reform: Micro estimates of tax evasion response and welfare effects in Russia. Journal of Political Economy, 117(3), 504–554. doi:https://doi.org/10.1086/599760.

[22] Internal Revenue Services. (2016). Enforcement: Examinations. https://www.irs.gov/statistics/enforcement-examinations. [1 Oktober 2016].

[23] Ivanova, A., Keen, M., & Klemm, A. (2005). The Russian ‘flat tax’reform. Economic Policy, 20(43), 397–444.

[24] Joulfaian, D. (2000). Corporate income tax evasion and managerial preferences. Review of Economics and Statistics, 82(4), 698–701. doi:https://doi.org/10.1162/rest.2000.82.4.698.

[25] Kurniawati, M., & Toly, A. (2014). Analisis keadilan pajak, biaya kepatuhan, dan tarif pajak terhadap persepsi wajib pajak mengenai penggelapan pajak di Surabaya Barat. Tax & Accounting Review, 4(2), 1–12.

[26] Levaggi, R., & Menoncin, F. (2013). Optimal dynamic tax evasion. Journal of Economic Dynamics and Control, 37, 2157– 2167. doi:10.1016/j.jedc.2013.06.007

[27] Paulus, A., & Peichl, A. (2009). Effects of flat tax reforms in Western Europe. Journal of Policy Modeling, 31(5), 620–636. doi:10.1016/j.jpolmod.2009.06.001.

[28] Peichl, A. (2014). Flat-rate tax systems and their effect on labor markets. IZA World of Labor, 61. doi:10.15185/izawol.61.

[29] Permatasari, I., & Laksito, H. (2013). Minimalisasi tax evasionmelalui tarif pajak, teknologi dan informasi perpajakan, keadilan sistem perpajakan, dan ketepatan pengalokasian pengeluaran pemerintah. Diponegoro Journal of Accounting, 2(2), 1–10.

[30] Pommerehne, W. W., & Weck-Hannemann, H. (1996). Tax rates, tax administration and income tax evasion in Switzerland. Public Choice, 88(1–2), 161–170. doi:https://doi.org/10.1007/BF00130416.

[31] Poterba, J. M. (1987). Tax evasion and capital gains taxation. The American Economic Review, 77(2), 234–239.

[32] Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. doi:10.1016/j.intaccaudtax.2006.08.005.

[33] Salam, N., & Rahim, S. (2016). Pengaruh ketentuan tarif pajak badan, ketepatan pemanfaatan pajak, dan sanksi pajak terhadap penggelapan pajak. ASSETS - Jurnal Ekonomi, Manajemen, dan Akuntansi, 6(1), 127–137.

[34] Sandmo, A. (2005). The theory of tax evasion - A retrospective view. National Tax Journal, 58(4), 643–663.

[35] Skipper, D. W., & Burton, H. (2008). Ramifications of a flat tax - Shifting the burden to the middle class. International Advances in Economic Research, 14(4), 460–471. doi:10.1007/s11294-008-9168-5.

[36] Slemrod, J. (1985). An empirical test for tax evasion. The Review of Economics and Statistics, 67(2), 232–238. doi:10.2307/1924722.

[37] Slemrod, J. (2004). The economics of corporate tax selfishness. National Tax Journal, 57(4), 877–899. doi:dx.doi.org/10.17310/ntj.2004.4.06.

[38] Slemrod, J., & Yitzhaki, S. (2002). Tax Avoidance, Evasion and Administration. In A. J. Auerbach, & M. Feldstein (Eds.), Handbook of Public Economics (pp. 1423–1470). North Holland: Elsevier Science B. V.

[39] Spicer, M., & Becker, L. (1980). Fiscal inequity and tax evasion: An experimental approach. National Tax Journal, 33(2), 171–175.

[40] Wang, Y. (2012). Competition and tax evasion: A cross country study. Economic Analysis and Policy, 42(2), 189–208. doi:https://doi.org/10.1016/S0313-5926(12)50020-2.

[41] Yaniv, G. (2013). Tax evasion, conspicuous consumption, and the income tax rate. Public Finance Review, 41(3), 302–316. doi:10.1177/1091142112465544.

[42] Yitzhaki, S. (1974). A note on income tax evasion: A theoritical analysis. Journal of Public Economics, 3(2), 201–202. doi:https://doi.org/10.1016/0047-2727(74) 90037-1.

Recommended Citation

Putra, Bramastia Candra and Qibthiyyah, Riatu M. (2019) "Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak," Jurnal Ekonomi dan Pembangunan Indonesia: Vol. 19: No. 1, Article 6.
DOI: 10.21002/jepi.2019.06
Available at: https://scholarhub.ui.ac.id/jepi/vol19/iss1/6