Korupsi dan penerimaan pajak: Systematic literature review
DOI:
https://doi.org/10.54957/jolas.v5i1.1483Kata Kunci:
Corruption, Fiscal Policy, Governance, Tax Administration, Tax Compliance, Tax RevenueAbstrak
Penelitian ini mengkaji hubungan antara korupsi dan penerimaan pajak (tax revenue) melalui pendekatan Systematic Literature Review (SLR). Dengan menganalisis 87 artikel ilmiah yang diterbitkan dalam jurnal terindeks Scopus dan Web of Science selama periode 2000-2024, penelitian ini mengidentifikasi pola, tren, dan kesenjangan pengetahuan mengenai dampak korupsi terhadap penerimaan pajak. Hasil SLR menunjukkan konsensus kuat bahwa korupsi berdampak negatif terhadap penerimaan pajak, namun dengan variasi signifikan dalam besaran efek berdasarkan konteks institusional, jenis pajak, dan metode pengukuran. Analisis menunjukkan lima mekanisme utama yang menghubungkan korupsi dengan penurunan penerimaan pajak: (1) penggelapan dan penghindaran pajak, (2) pertumbuhan ekonomi informal, (3) distorsi kebijakan fiskal, (4) erosi kepercayaan wajib pajak, dan (5) efisiensi administrasi perpajakan yang rendah. Penelitian ini juga mengidentifikasi variabel moderator penting, termasuk kualitas institusi, transparansi fiskal, dan digitalisasi administrasi pajak. Temuan SLR ini berkontribusi pada pengembangan kerangka konseptual integratif mengenai hubungan korupsi-penerimaan pajak dan menyarankan agenda penelitian masa depan yang menekankan pendekatan interdisipliner, penelitian berbasis mikro-data, dan eksplorasi mengenai dampak reformasi anti-korupsi terhadap penerimaan pajak di berbagai konteks.
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