Anomali Pendapatan Pajak Penghasilan sebagai Penerimaan Negara dari Sektor Pajak

Rachmadi, Bambang Prajogo, Dr. Eko Suwardi, M.Sc., Ak.

2007 | Skripsi | S1 Extention - Accounting

Revenue Anomaly of Earning Tax as Governmental Revenue from Tax Sector are supposed happening when Indonesia experience a serious crisis, which actually happens under the regimes of President Abdul Rahman Wahid and Megawati Soekarno Putri, whit short patterns of governmental period, thus the administrative were unable to create policies for short term and long term. The phenomenon can be seen at the period suggests that the governmental leaders are focused to the strategy planning for short term period. In the tax theory, it stated that tax is collected (obligated) when there are excess or profits from business or private Earning. Thus, if the economic indicators become weaken or deflated then the revenue from earning tax also reduced, it stated with equation:

Revenue of Earning Tax = Tariff X of Tax Object

The tax object consists of Institution and Individual Private Earnings are limited by PTKP Institution Earnings are limited by Earning with Tax, PKP

The phenomenon happens nowadays are, when macro-economic indicators of Indonesia experiencing deflation or weakening, state revenue from tax sector (especially Earning Tax) is precisely raises, thus it supposed that there is abnormality or anomaly.

This study aims to know whether the number of company and unemployment rate (as macro-economic indicator) is correlated to the tax revenue (State revenue from earning tax sector). Thus, the author takes several steps as follow:

Create some Trend analysis from Tax revenue, Large and Medium Industries and the Labor.

Make a Regression analysis from Tax revenue, Large and Medium Industries and the Labor. Make a continuous Regression analysis towards 34 companies taken randomly on Earning before Tax from the ICMD list.

The results obtained suggests that there a negative correlation between tax revenue and the number of large companies, medium, and unemployment rate, thus it can be concluded that there is a revenue anomaly of earning tax as the State Revenue from tax sector.

Key words: revenue of earning tax, amount of large industries and medium unemployment rate.

Kata Kunci : Pajak Penghasilan, Pendapatan Negara, Sektor Pajak, Anomali, Revenue Earning Tax