ANALISIS POTENSI PENERAPAN PAJAK KEKAYAAN DI INDONESIA

Putri, Ayudya Purwani (2025) ANALISIS POTENSI PENERAPAN PAJAK KEKAYAAN DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Ketimpangan ekonomi di Indonesia mendorong perlunya penerapan kebijakan fiskal yang lebih adil, salah satunya melalui pengenaan pajak kekayaan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus untuk menganalisis potensi penerapan pajak kekayaan terhadap individu dengan tingkat kekayaan tinggi (HNWI). Peneliti mengumpulkan data melalui analisis kebijakan di beberapa negara dan wawancara dengan pemangku kepentingan, termasuk pemerintah, akademisi, dan praktisi perpajakan. Hasil penelitian menunjukkan bahwa pajak kekayaan memiliki fungsi sebagai instrumen redistribusi ekonomi yang efektif, meskipun masih menghadapi tantangan dalam implementasi, seperti resistensi dari kelompok kaya, risiko pelarian modal, dan kesulitan dalam penilaian aset. Studi kebijakan dari Swiss, Jepang, dan Bolivia menunjukkan bahwa keberhasilan penerapan pajak kekayaan sangat ditentukan oleh desain kebijakan yang tepat, termasuk ambang batas, tarif progresif, serta mekanisme pengawasan dan kepatuhan. Pemerintah Indonesia perlu menyusun strategi implementasi yang mencakup dukungan regulasi, penguatan kapasitas administrasi perpajakan, dan kerja sama internasional untuk mengoptimalkan penerapan pajak kekayaan secara efektif dan berkelanjutan. Kata kunci: pajak kekayaan, High Net Worth Individuals (HNWI), ketimpangan ekonomi, redistribusi kekayaan. ABSTRACT The growing economic inequality in Indonesia necessitates the adoption of fairer fiscal policies, including the implementation of a wealth tax. This study employs a qualitative case study approach to assess the potential of wealth taxation targeting High Net Worth Individuals (HNWIs). Data were obtained through comparative analysis of international wealth tax policies and interviews with government officials, academics, and tax practitioners. The findings reveal that a wealth tax could function as an effective instrument for economic redistribution, yet its implementation faces challenges such as resistance from affluent groups, risks of capital flight, and asset valuation complexities. Evidence from Switzerland, Japan, and Bolivia highlights that successful implementation depends on sound policy design, including appropriate wealth thresholds, progressive rates, and strong enforcement mechanisms. To ensure effectiveness in Indonesia, strategic measures involving regulatory clarity, administrative capacity building, and international cooperation are essential. A well-structured wealth tax may increase state revenue while reducing economic disparity sustainably. Keywords: wealth tax, High Net Worth Individuals (HNWI), economic inequality, wealth redistribution.

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