Analisis Peranan Pajak Penghasilan Sebagai Sumber Dana Terhadap Pembangunan Indonesia Melalui Mekanisme Anggaran Pendapatan dan Belanja Negara
Rikson Henry Pandapotan Silaban
Drs. Sahat Silaen dan Drs. Murbanto Sinaga, MA.
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Indonesia has been bringing about development since 1969 gradually and continuity. The development is done in every sector of living. Developmnet in economy is the requirment for development in other sectors. We know, of course development needs source of fund for the development. For Indonesia, based on APBN, the main sources of fund developing financing are oil and gas, tax, and non tax. Where as foreign aid which is received by Indonesia only as complement for fund of development. Based on research which is done by writer in period of time 1983/84 until 1997/98 is known that tax consistently gives contribution that increase to the fund of development. In other chance, oil and gas give contribution that decrease as the source of fund for financing Indonesia development, but non tax gives its contribution for financing the development which is relative stable. Income tax is a part of tax receipt. Based on writer research in period of time 1983/84 until 1997/98 income tax gives contribution that always increase to the total of tax receipt. Well the rate of growing income tax every year is 21,98% while percentage rate of the contribution of income tax to the total of tax receipt is 40,02% every year. In that period, goverment expenditure was also always increase. According to the simple analyse regression is known that income tax significantly influential to the government expenditure and the establishment of Gross Domestic Product Indonesia. Based on the brief explanation above, can be concluded that government resolve in doing autonomous development, it means the source of fund for financing development comefrom domestic point. Finally, we as the society have to support the government resolve to make tax as the main source of fund development. So does for the government, they have to create clean government so that all goals can be reached.
- SP - Economic Development