SYSTEMATIC LITERATURE REVIEW TERHADAP KONSEP OPTIMAL TAX

Keywords: Pajak Optimal, Kesejahteraan Sosial, Kebijakan Pajak, Tarif Pajak, Administrasi Pajak

Abstract

Perpajakan merupakan topik yang menarik untuk diteliti baik secara teoritis maupun empiris, karena dalam kehidupan nyata, pengumpulan pajak menjadi perhatian analitis para ilmuwan. Penerimaan pajak adalah sumber utama pendanaan untuk anggaran publik. Penerimaan pajak juga harus mengedepankan asas redistribusi yang berkontribusi untuk mengurangi ketidakseimbangan dalam masyarakat. Sebagian besar pemerintahan yang modern menerapkan kebijakan fiskal redistributif, dimana penghasilan orang kaya dikenakan pajak dengan tarif yang tinggi, sehingga orang miskin dapat merasakan redistribusi pendapatan. Salah satu sistem pajak yang dapat memenuhi kebijakan fiskal redistributif adalah pajak optimal. Pajak optimal banyak didiskusikan dan dikaitkan dengan konteks kesejahteraan sosial dan redistribusi pendapatan. Namun, beberapa literatur mendefinisikan pajak optimal yang dikaitkan dengan konteks yang berbeda-beda, seperti pajak Pigouvian dan pajak lump-sum. Tujuan penelitian ini adalah untuk mempertegas definisi dari pajak optimal. Pajak optimal banyak dibahas oleh literatur yang beragam dengan penjelasan yang bervariasi. Metode penelitian yang digunakan peneliti adalah tinjauan pustaka sistematis yang didukung oleh pendekatan PRISMA sebagai strategi pelaporan dan NVivo untuk mengolah data kualitatif. Temuan dalam penelitian ini menghasilkan definisi dan konsep dari pajak optimal. Selain itu, hasil temuan penelitian dari konsep pajak optimal yang dikaitkan dengan konteks Pajak Penghasilan, pajak konsumsi, biaya administrasi, tarif pajak, asas perpajakan, isu lingkungan, kurva distribusi Pareto, dan kurva Laffer.

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Published
2023-06-06
How to Cite
Hosea, S. and Susilawati, N. (2023) “SYSTEMATIC LITERATURE REVIEW TERHADAP KONSEP OPTIMAL TAX”, Sebatik, 27(1), pp. 415-430. doi: https://doi.org/10.46984/sebatik.v27i1.2241.
Section
Articles