Mengungkap rahasia reformasi pajak: Bagaimana negara miskin bisa memaksimalkan pendapatan tanpa membebani rakyat?
DOI:
https://doi.org/10.54957/jolas.v5i1.1438Keywords:
Domestic revenue mobilization, Income tax reform, Low-income countries, Tax administration, Taxpayer compliance, Tax digitalizationAbstract
Penelitian ini mengkaji dampak reformasi pajak penghasilan terhadap penerimaan fiskal di negara berpenghasilan rendah melalui analisis komprehensif berbasis data empiris dan studi kasus. Menggunakan pendekatan kualitatif dan analisis teoretis terpadu, penelitian ini menunjukkan bahwa reformasi pajak penghasilan yang efektif bergantung pada modernisasi administrasi, peningkatan kapasitas institusional, dan implementasi kebijakan yang sesuai dengan konteks lokal. Hasil analisis menunjukkan bahwa digitalisasi sistem perpajakan, penguatan kapasitas administratif, dan desain ulang struktur pajak yang menekankan kesederhanaan dan kepatuhan merupakan faktor penentu keberhasilan. Studi kasus Rwanda, Ghana, dan Vietnam memberikan bukti empiris bahwa reformasi yang komprehensif dapat meningkatkan penerimaan pajak hingga 20-30% dalam jangka menengah. Penelitian ini berkontribusi pada literatur dengan mengembangkan kerangka kebijakan integratif yang menggabungkan dimensi ekonomi, teknologi, dan institusional untuk reformasi pajak yang berkelanjutan di negara berpenghasilan rendah.
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Copyright (c) 2025 Suparna Wijaya, Muhamad Rafli, Pesta Tesalonika Silaban, Aguinaldo Aguinaldo, Fredy Darmawan, Jazman Jakeem, Panji Ega Saputra
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