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Metode Penetapan Tarif Pajak Penghasilan Yang Berkeadilan

Author

Listed:
  • Haryadi, Sigit

    (Institut Teknologi Bandung)

  • Riani, Westi

Abstract

Pada makalah ini diusulkan suatu formula untuk menghitung tarif pajak yang berasas keadilan, Penetapan tarif pajak penghasilan dengan menggunakan formula “Tarif Pajak Berkeadilan” akan menghasilkan tarif pajak yang “adil” bagi setiap kelompok pendapatan..Besaran tarif pajak berkeadilan untuk setiap kelompok pendapatan juga dipengaruhi oleh Fairness atau tingkat keadilan tarif pajak yang menunjukkan persentase jumlah penduduk yang membayar pajak penghasilan dengan benar. Semakin tinggi Fairness, tarif pajak berkeadilan untuk tiap tingkat pendapatan akan semakin turun. Telah tersedia suatu "Kalkulator internet", yaitu suatu website yang bisa dimanfaatkan untuk menyusun tarif pajak berkeadilan, merujuk pada makalah ini, yaitu di: http://sigitharyadi.net/id/multidicipline/income-tax-rates-calculator-id/

Suggested Citation

  • Haryadi, Sigit & Riani, Westi, 2018. "Metode Penetapan Tarif Pajak Penghasilan Yang Berkeadilan," INA-Rxiv ayg58, Center for Open Science.
    • Handle: RePEc:osf:inarxi:ayg58
    DOI: 10.31219/osf.io/ayg58
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