PENGARUH PAJAK PENGHASILAN TERHADAP KESEJAHTERAAN: SUATU MODEL TEORITIS
ABSTRACT: Tax affects
distortion on economy. To minimize the distortion, the government canonically
switches the income resources to income tax from other types of tax deemed to
have the least distortion. Furthermore, the increase of this income tax will affect
the prosperity of the tax payers. This writing is aimed to develop a
theoretical model of: firstly, change effect of income tax on income and
leisure; secondly, change effect of income tax on consumptions of private goods
and public goods; and thirdly, change effect of income tax on prosperities of
tax payers and free rider. This writing indicates that (1) work and leisure
hours are bound with time endowment, payment and property income after tax and
utility parameter; (2) Income tax increase will promote leisure, thus income
after tax will decrease; (3) As individuals, income tax payers can see this
change positive or negative; and (4) Free riders will get their prosperity
improved from income tax increase.
Keywords: income tax,
prosperity, theoretical model
Penulis: Eddy Suratman
Kode Jurnal: jpmanajemendd090109
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