Abstract
Tax affects distortion on economy. To minimize the distortion, the government canonically switches the income resources to income tax from other types of tax deemed to have the least distortion. Furthermore, the increase of this income tax will affect the prosperity of the tax payers. This writing is aimed to develop a theoretical model of: firstly, change effect of income tax on income and leisure; secondly, change effect of income tax on consumptions of private goods and public goods; and thirdly, change effect of income tax on prosperities of tax payers and free rider. This writing indicates that (1) work and leisure hours are bound with time endowment, payment and property income after tax and utility parameter; (2) Income tax increase will promote leisure, thus income after tax will decrease; (3) As individuals, income tax payers can see this change positive or negative; and (4) Free riders will get their prosperity improved from income tax increase.
Highlights
Sejak reformasi pajak dilakukan pada tahun 1984, pajak penghasilan di Indonesia telah tumbuh demikian cepat sebagai sumber pendapatan yang cukup penting
The government canonically switches the income resources to income tax from other types of tax deemed to have the least distortion. The increase of this income tax will affect the prosperity of the tax payers
This writing is aimed to develop a theoretical model of: firstly, change effect of income tax on income and leisure; secondly, change effect of income tax on consumptions of private goods and public goods; and thirdly, change effect of income tax on prosperities of tax payers and free rider. This writing indicates that (1) work and leisure hours are bound with time endowment, payment and property income after tax and utility parameter; (2) Income tax increase will promote leisure, income after tax will decrease; (3) As individuals, income tax payers can see this change positive or negative; and (4) Free riders will get their prosperity improved from income tax increase
Summary
Lapisan Penghasilan Kena Pajak sampai dengan Rp 25.000.000,00(dua puluh lima juta rupiah) di atas Rp 25.000.000,00(dua puluh lima juta rupiah) s.d. Pajak penghasilan yang dibayar oleh setiap rumah tangga didasarkan pada labor dan property income. Setelah memperhatikan besarnya pajak penghasilan, rumah tangga akan menentukan besarnya alokasi waktu untuk bekerja dan leisure. Jadi pada tahap pertama ini rumah tangga akan menentukan pilihan antara besarnya jumlah pendapatan (Y) dengan leisure (L). Harga dari leisure besarnya akan sama dengan tingkat upah setelah dikurangi pajak. Upah tenaga kerja dan harga dari leisure besarnya akan sama dengan w(1-t). ∑ pi xi = Y d i dimana Yd adalah pendapatan yang siap dibelanjakan (sudah memperhitungkan pajak penghasilan) setelah dikurangi tabungan. Dengan demikian utilitas dari individu sekarang adalah fungsi dari barang privat dan barang publik. Dalam menentukan keputusan jumlah leisure dan jam kerja, individu dibatasi oleh jumlah time endowment dan pendapatan, yang merupakan penjumlahan dari pendapatan karena bekerja dan tidak bekerja (property income).
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