Penerapan Flat tax di Indonesia

Joko Sustiyo

Abstract


Artikel ini bertujuan untuk menggambarkan penerapan flat tax pada beberapa negara di dunia. Keberhasilan penerapan flat tax di banyak negara dapat menjadi pelajaran bagi Kementerian Keuangan untuk membuka opsi atas penerapan flat tax. Namun demikian, Indonesia perlu mengkaji lebih lanjut terkait penerapan flat tax. Hal ini dapat dilakukan dengan memperkirakan total pendapatan pajak yang akan diterima apabila menerapkan flat tax menggunakan penghasilan kena pajak (PKP) wajib pajak pada beberapa tahun terakhir. Selain itu, perlu adanya kajian lebih lanjut terkait pengaruh flat tax terhadap investasi dan tingkat pengangguran di Indonesia. Perlu juga disimulasi manfaat dan kerugian apabila menerapkan kebijakan sistem perpajakan flat tax.

 


Keywords


pajak, pajak tetap.

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DOI: https://doi.org/10.24967/ekombis.v5i2.685

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