a progressive tax imposes a higher rate on the wealthy than on the poor. It's based on the
taxpayer's ability to pay. Poor families spend a larger share of their incomes on cost of
living expenses. They need all the money they earn to purchase and pay for basics like
shelter, food, and transportation. A tax decreases their ability to afford a decent standard of
living by subtracting from their income. The wealthy can afford the basics. A tax decreases
their ability to invest in stocks, add to retirement savings, or purchase luxury items. Pajak
punya peran penting, selain berfungsi sebagai sumber pendapatan negara juga
berfungsi sebagai upaya pemerataan pendapatan. Dimana Pajak Penghas ilan orang
pribadi merupakan salah satu instrumen dalam rangka mengatasi kesenjangan
pendapatan antara orang atau masyarakat yang berpenghasilan tinggi dan yang
berpenghasilan rendah. Oleh karena itu, tarif Pajak Penghasilan pribadi di Indonesia
mengenal adanya tarif pajak progresif di mana semakin tinggi penghasilan seseorang
maka semakin tinggi pula tarif Pajak Penghasilannya.
1. Sebesar 1,5% (satu koma lima persen), untuk kepemilikan kendaraan bermotor
pertama;
2. Sebesar 2% (dua persen), untuk kepemilikan kendaraan bermotor kedua;
3. Sebesar 2,5% (dua setengah persen), untuk kepemilikan kendaraan bermotor
ketiga dan seterusnya
Yang kedua yang menerapkan sistem pajak progresif, yaitu Pajak Penghasilan
orang pribadi merupakan salah satu instrumen untuk mengatasi ketimpangan
distribusi pendapatan antara masyarakat yang berpenghasilan tinggi dan yang
berpenghasilan rendah. Kemiskinan, baik relatif dan mutlak, menimbulkan beberapa
kendala bagi peningkatan kesejahteraan masyarakat suatu negara. Kesenjangan sosial
di antara anggota masyarakat yang paling miskin dapat menyebabkan ketidakstabilan
politik dan ekonomi bagi bangsa secara keseluruhan. Sehingga kesulitan yang dialami
oleh anggota masyarakat termiskin pada akhirnya dirasakan oleh seluruh masyarakat.
PROGRESSIVE TAX
• The first applies a progressive tax system in Vehicle Tax. Specifically for the Vehicle
Tax tariff policy, it is also directed at reducing the level of congestion, pollution, in
urban areas by giving regional authorities the ability to apply a progressive tax rate on
second vehicle ownership and so on.
1. 1.5% (one point five percent), for the ownership of the first vehicle;
2. 2. 2% (two percent), for the ownership of the second vehicle;
3. 2.5% (two and a half percent), for third vehicle ownership and so on
• The second is implementing a progressive tax system, namely the personal income tax
is one of the functions of income distribution, personal income tax rates in Indonesia
impose progressive tax rates where high-income people will be subject to higher tax
rates. The imposition of progressive tax rates is at the same time a manifestation of
the theory of endurance where taxes are imposed on society in accordance with their
economic capabilities. The current income tax rates for individuals in Indonesia are as
follows: