Abstract
The concept of utilitarian welfare in Indonesia is identically applied to the implementation of the government's fiscal capacity policy. The research design is a quantitative concept, namely an experimental design using the weights of measuring income per capital, taxes, subsidies as a function of Iriani-Tamoka welfare with the central government constraint is to maximize the social welfare of the community. The results of the study found that government behavior in setting the tax burden is identical to utilitarian behavior in maximizing the welfare of its people. The government's transfer policy through social assistance and social security which is distributed to the community as an effort by the government to maximize utility through public welfare under the constraints of subsidy allocation and the multiplier effect caused by the determination of government taxes is identical to Rawlsian's behavior.
Highlights
Abstrak Konsep kesejahteraan utilitarian di Indonesia identik diterapkan pada penerapan kebijakan fiscal capacity pemerintah
The concept of utilitarian welfare in Indonesia is identically applied to the implementation of the government's fiscal capacity policy
The research design is a quantitative concept, namely an experimental design using the weights of measuring income per capital, taxes, subsidies as a function of Iriani-Tamoka welfare with the central government constraint is to maximize the social welfare of the community
Summary
Article history: Received: 05 Agustus 2021 Accepted: 14 Desember 2021 Published: 20 Desember 2021. Kebijakan transfer pemerintah melalui bantuan sosial dan jaminan sosial yang didistribusikan kepada masyarakat sebagai upaya pemerintah dalam memaksimumkan utility melalui kesejahteraan masyarakat dibawah kendala (constrain) alokasi subsidi dan efek multiplier yang ditimbulkan oleh penetapan pajak pemerintah identik dengan behavior Rawlsian. Kesejahteraan utilitarian identik dengan upaya pemerintah dalam menetapkan beban pajak pada jenis komoditas dan pendapatan masyarakat. Kedua kebijakan ini merupakan bentuk upaya pemerintah dalam memaksimumkan utility melalui kesejahteraan masyarakat dibawah kendala (constrain) alokasi subsidi dan efek multiplier yang ditimbulkan oleh penetapan pajak pemerintah. Optimalisasi sosial utilitarian juga dapat menjadi unik dalam penerapan penetapan kebijkan pajak karena akan terjadi bergesekan (benturan tujuan political economy penguasa atau pemerintah) dengan kebijakan pemerintah untuk mendistribusikan pengeluran pajaknya untuk transfer subsidi dan kebijakan jaminan sosial. Bantuan sosial ini merupakan upaya pemerintah untuk mencegah menurunnya kualitas kesejahteraan masyarakat yang dialokasikan dari pendapatan pajak dan perolehan BUMN (Widjaja, 2012).
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
