Demokrasi dan pajak: Menelusuri hubungan dinamis antara sistem politik dan mobilisasi pendapatan

Suparna Wijaya; Iin Rosini

doi:10.54957/jolas.v5i2.1495

Penulis

Suparna Wijaya Universitas Pembangunan Nasional Veteran Jakarta
Iin Rosini Universitas Pamulang

DOI:

https://doi.org/10.54957/jolas.v5i2.1495

Kata Kunci:

Democracy, Fiscal accountability, Tax compliance, Tax revenue

Abstrak

Penelitian ini bertujuan untuk mengkaji hubungan antara sistem demokrasi dan penerimaan pajak melalui pendekatan Systematic Literature Review (SLR). Demokratisasi diasumsikan memiliki implikasi pada kepatuhan pajak, akuntabilitas fiskal, dan legitimasi kebijakan perpajakan, yang pada akhirnya memengaruhi total penerimaan pajak. SLR dilakukan dengan menganalisis 47 artikel ilmiah yang diterbitkan dalam jurnal terindeks Scopus dan Web of Science selama periode 2010-2024. Hasil kajian menunjukkan bahwa terdapat hubungan positif yang signifikan antara kualitas demokrasi dan penerimaan pajak, terutama pada negara-negara dengan institusi yang kuat. Mekanisme yang mendasari hubungan ini mencakup: (1) peningkatan akuntabilitas pemerintah dalam pengelolaan dana publik, (2) penguatan kontrak sosial dan legitimasi pajak, (3) peningkatan partisipasi wajib pajak dalam pembuatan kebijakan fiskal, dan (4) reformasi administrasi perpajakan yang lebih transparan. Penelitian ini juga mengidentifikasi faktor-faktor moderasi seperti tingkat pembangunan ekonomi, kapasitas institusional, dan ketimpangan pendapatan yang memengaruhi kekuatan hubungan tersebut. Implikasi dari temuan ini menyarankan bahwa penguatan institusi demokratis dan partisipasi publik dalam pengambilan keputusan fiskal dapat menjadi strategi penting untuk meningkatkan penerimaan pajak di negara berkembang.

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