Analisis Determinan Penentuan Target Pajak di Sumatera Utara

Abstract

Tax receiving target determination as stated in the APBN (National Budget) is no longer appropriate to face the condition of national spending which is more rapidly increasing that resulting in an increasing amount of fiscal gap and budget deficit. To balance the increase of spending, tax receiving needs to be increased because it is still possible to do considering that tax ratio in Indonesia is still low and under the mean tax ratio of developing countries in the world.

Penentuan target penerimaan pajak dalam APBN selama ini tidak memadai lagi untuk menghadapi kondisi pengeluaran negara yang meningkat lebih cepat sehingga mengakibatkan semakin besarnya fiskal gap dan defisit anggaran. Untuk mengimbangi peningkatan pengeluaran tersebut maka diperlukan peningkatan penerimaan pajak dimana hal ini masih dimungkinkan mengingat tax rasio Indonesia masih rendah dan dibawah rata-rata tax ratio negara berkembang di dunia.