PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN
ABSTRACT: The main subject of
this paper are the role of tax revenue to central government budget and how
reforms it to increase tax revenue. Financing budget deficits represent one of
cause of state budget become annoyed. Ratio tax - PDB ranging from 13 – 15 percent
showing good improvement, although still not yet optimal. Ratio tax – revenue
and tax - expenditure progressively mount which indication that important taxation
role progressively in budget revenue sources. In year of the research showing
by change of tax structure from oil tax become the non oil tax, and also from indirect
tax become to the direct taxes. Role of direct taxes progressively mount in taxation
structure. Tax effort indicator and elasticity of tax revenue indicate that the
good imposition efficiency progressively. To increase tax revenue without
giving distortion to economics require to be conducted by a taxation
reform.
Key word: tax ratio, tax
effort, tax base, tax reform
Penulis: Joko Waluyo
Kode Jurnal: jpmanajemendd090114
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