Pengaruh Pajak Terhadap Kesejahteraan Masyarakat


  • Shandy Jannifer Matitaputty


    universitas katolik soegijapranata

  • Agung Sugiarto


    universitas katolik soegijapranata

  • Agnes Arie Mientarry Christy


    universitas katolik soegijapranata

  • Paulina Rini Hastuti


    universitas katolik soegijapranata


Keywords:


Tax Acquirement, Poverty

Abstruse

Tax direction is expected to help reduce the poverty rate. The feedback of tax payments is indirect so that taxpayers will non receive reciprocity individually but collectively with other residents. This makes the demand for an academic review of the effect of taxes on people’s welfare. The purpose of this study is to see the effect of taxes on public welfare. The data to exist used in this study is secondary data obtained from the Badan Pusat Statistik Provinsi Jawa Tengah. The outcome of taxes on welfare is seen through regression analysis. The development of tax acquirement from 2010 to 2019 shows a positive trend. The number of poor people has always decreased, fifty-fifty though information technology is beneath 5% per year. The value of per capita income continues to increase with an average growth of 8% per year. Tax acquirement has a relatively strong negative human relationship to the number of poor people and has a very strong negative relationship to the percentage of the number of poor people. Tax acquirement growth has a negative relationship, which is classified as weak on the growth rate of the number of poor people. Taxes take a positive effect on the per capita income of the population. Tax acquirement has a very stiff positive relationship to per capita income. The regime is advised to increase public tax awareness through socialization or other guidance.

References

Arini; Made Dwi Setyadhi Mustika. 2015. Pengaruh Pendapatan Asli Daerah dan Belanja Tidak Langsung terhadap Kemiskinan melalui Pertumbuhan Ekonomi di Provinsi Bali tahun 2007-2013. Jurnal Ekonomi Pembangunan Universitas Udayana Vol four (iii): 1140-1163.

Brad, Anca Maria. 2012. The impact of tax policy on the welfare country. Briefing Proceedings, Szeged, University of Szeged , Vol. ISBN 9: 182-195.

Chendrawan, Tony Due south. 2017. SEJARAH PERTUMBUHAN EKONOMI. Tirtayasa EKONOMIKA Vol. 12, No 1, April 2017

Fitriah, Elis Anisah et al. 2019. Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak. PSYMPATHIC : Jurnal Ilmiah Psikologi, Volume 6, Nomor 1, 2019: 99-110

Irianto, Agus. 2004. Statistik Konsep Dasar & Aplikasinya. Djakarta : Kencana

Kementrian Keuangan. 2019. APBN 2019. Diakses dari : www.kemenkeu.go.id

Lisna, Vera; Bonar M. Sinaga; Muhammad Firdaus dan Slamet Sutomo. 2013. Dampak Kapasitas Fiskal terhadap Penurunan Kemiskinan:Sutau Analisis Simulasi Kebijakan. Jurnal Ekonomi dan Pembangunan Republic of indonesia Vol 14 (i): 1-26.

Mardiasmo. 2016. Perpajakan Edisi Revisi 2016. Yogyakarta : Andi.

Marzuki. 2005. Metodologi Riset. Yogyakarta : Ekonisia

Muana, Nanga. 2001. Makro Ekonomi, Masalah dan Kebijakan. Jakarta : PT. Raja Grafindo Persada.

Ramadhan, Hikhmatiar, Tatik Mariyanti. 2014. Pengaruh Pajak, Subsidi dan ZIS terhadap Penurunan Kemiskinan di Indonesia. Media Ekonomi Vol 22 (two): 123-132.

Resmi, Siti. 2003. Perpajakan : Teori & Kasus. Djakarta : Salemba Empat

Santosa, Singgih. 2004. SPSS Statistik Multivariat. Djakarta : Elex Media Komputindo

Sulastyawati, Dwi. 2014. Hukum Pajak dan Implementasinya Bagi Kesejahteraan Rakyat. Diakses dari : https://www.academia.edu/9989886

Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan

Vatavu, Sorana; Oana-Ramona Lobont; Petru Stefa dan Daniel Brindescu-Olariu. 2019. How Taxes Relate to Potential Welfare Gain and Appreciable Economical Growth. Sustainability Journal Vol eleven: 1-16.

Waluyo. 2010. Perpajakan Republic of indonesia. Jakarta : Salemba Empat

Baca :   Pembangunan Infrastruktur Tidak Berpengaruh Pada Ekonomi

How to Cite

Matitaputty, S., Sugiarto, A., Christy, A., & Hastuti, P. (2021). Pengaruh Pajak Terhadap Kesejahteraan Masyarakat.
Perspektif Akuntansi,
3(3), 253-269. https://doi.org/x.24246/persi.v3i3.p253-269