Analisis Pengaruh Reformasi Perpajakan terhadap Penerimaan Pajak Penghasilan, Pajak Pertambahan Nilai dan Pertumbuhan Ekonomi Indonesia

Abstract

This research is tc5 analyse the influence of tax reform to the revenue of income tax (PPh) and added value tax (PPN) concerning Indonesian economic development by using Two Stage Least Square (TSLS) method within the period of 1969 - 2002. The result of the research shows that tax reform has influenced to the increase of state revenue from both taxes, i.e. income tax and added value tax. Besides the tax reform shows less increase of tax obligation. Estimation result by using TSLS method shows that income tax and added value tax indirectly give positive and significant influences statistically to the economic growth. The economic growth. of previous year is positively influenced but insignificant, and after tax reform it gives positive and significant influences statistically to Indonesian economic growth. Meanwhile the result of tax reform estimation to income tax and added value tax by using Ordinary Least Square (OLS) method gives positive influence statistically to state revenue. This means that tax reform has increased state revenue from income and added value tax Indonesia period ~f 1969 - 2002.