Potensi Pajak Kekayaan (Wealth Tax) Sebagai Alternatif Penerimaan Pajak Dalam Upaya Pemulihan Ekonomi Pasca Pandemi Covid-19 di Indonesia

Arimbi, Sindy (2023) Potensi Pajak Kekayaan (Wealth Tax) Sebagai Alternatif Penerimaan Pajak Dalam Upaya Pemulihan Ekonomi Pasca Pandemi Covid-19 di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana potensi pajak kekayaan jika diterapkan di Indonesia sebagai alternatif penerimaan pajak dalam upaya pemulihan ekonomi pasca pandemi covid-19 di Indonesia. Data membuktikan bahwa di masa pandemi hampir semua sektor mengalami keterpurukan, di sisi lain kekayaan kolektif dari 50 orang terkaya (High- Net Worth Individual) di Indonesia mengalami peningkatan. Penelitian ini menggunakan metode penelitian kualitatif berupa studi kepustakaan, wawancara dan permintaan data. Berdasarkan pembahasan yang telah diuraikan pada bab III, Pajak kekayaan belum sesuai untuk diterapkan sebagai penerimaan negara dalam pemulihan ekonomi pasca Pandemi Covid-19 untuk saat ini. Namun demikian, pajak kekayaan dapat dijadikan sebagai salah satu opsi untuk mengurangi kesenjangan sosial dan redistribusi pendapatan. Jika pajak kekayaan diterapkan di Indonesia, terdapat beberapa aspek yang perlu menjadi perhatian diantaranya adalah regulasi, rendahnya potensi penerimaan, multiplier effect terhadap perekonomian. Penggalian potensi pajak kekayaan bagi Wajib Pajak HNWI masih potensial dilakukan karena tingginya tax gap. Potensi pajak salah satunya dapat ditinjau dari besarnya nilai total harta bersih yang diungkap dalam program pengungkapan harta (tax amnesty). / This research aims to determine the potential of wealth tax if implemented in Indonesia as an alternative tax revenue in the efforts to recover the Indonesian economy post the Covid-19 pandemic. Data shows that during the pandemic, almost all sectors experienced a downturn, while on the other hand, the collective wealth of the top 50 High-Net Worth Individuals in Indonesia has increased. This study utilizes qualitative research methods including literature review, interviews, and data requests. Based on the discussion outlined in Chapter III, Wealth Tax is not suitable for implementation as a state revenue source in the post-Covid-19 economic recovery for the time being. However, wealth tax can be considered as one option to reduce social inequality and redistribute income. If wealth tax is implemented in Indonesia, there are several aspects that need attention, including regulations, low revenue potential, and the multiplier effect on the economy. Exploring the potential of wealth tax for High-Net Worth Individual taxpayers is still viable due to the high tax gap. One potential for tax revenue can be assessed by considering the total value of net assets disclosed in the asset disclosure program (tax amnesty).

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