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description Journal article public MIX: Jurnal Ilmiah Manajemen

Dampak Kebijakan dan Makroekonomi terhadap Efektivitas Penerimaan Pajak di Bursa Efek Indonesia

Mursal Harahap, Bonar M. Sinaga, Adler H. Manurung, Tubagus Nur Ahmad Maulana
Published 2018

Abstract

. The purpose of this research is to analyse the impact of policy and macroeconomic change on tax revenue and its effectiveness in Consumer Goods Industry sector (CGI) and Infrastructure, Utilities and Transport (IUT) sector. The analysis employed simultaneous equation system model estimated with 2SLS and simulation with Seidel method. Data was collected from annual report of the companies which listed on Indonesia Stock Exchange. The results showed that the change of tax receipts and effective tax rate (ETR) happened due to changing in policy and macroeconomics in the CGI sector which is greater than the IUT sector. Furthermore, if the rupiah exchange rate depreciates, the policy regarding tax rate increment could increase tax revenue and ETR which is greater than the BI rate reduction policy in both sectors.

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