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Gov. Revenue

Gov. Revenue

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Published by: hasman90 on Mar 28, 2012
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09/03/2013

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GOVERNMENT REVENUE

Penerimaan pemerintah: • penerimaan pajak

• penerimaan non-pajak

Penerimaan pemerintah dlm arti luas, mencakup: • Pajak
• Retribusi • Profit BUMN, devidend, bunga

• Denda dan perampasan oleh negara
• Pencetakan uang

• Hasil undian negara
• Pinjaman • Hadiah/sumbangan/hibah (grant)

Distribusi Beban Pemerintah

Tujuan perpajakan:

• Revenue

• Regulatory Pengenaan/pembebanan pajak: Prinsip2  (Theories)

 

Smith’s Canons
Benefit dan ability to pay approaches Equal Sacrifice

Smith’s Canons:

• Equality • Certainty

• Convenience
• Economy

Benefit & Ability to Pay Principles: • Benefit Approach • Ability to pay Approach

Konsep Equal Sacrifice:

Pembayaran pajak dikaitkan dg beban riel pembayar pajak  besarnya kehilangan utility akibat pembayaran pajak tsb.  yg pd gilirannya merupakan fungsi income.

Prinsip dasar:

• Equal absolute sacrifice

• Equal proportional sacrifice
• Equal marginal sacrifice

Sistem Perpajakan dan Politik Pajak

Pajak  • obyek pajak (tax base)
• tarif pajak • penerimaan pajak Struktur pajak: • Progresif • Proportional • Regresif

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