Analisis Belanja Pajak (Tax Expenditure) Terhadap Pertumbuhan Ekonomi dan Tax Ratio di Indonesia
Keywords:Tax Expendure, Gross Domestic Product, Tax Ratio
This study aims to find out how it affects the government tax expenditure given to gross domestic income (GDP) and also the effect on Indonesia's tax ratio. Gross domestic income is a reflection of a country's economic growth, meaning that the higher the level of a country's gross domestic income, the higher the level of economic growth of a country, and vice versa the lower the level of gross domestic income of a country, it can be said that the rate of economic growth of a country it is also low. One indicator to determine the success rate of a country in collecting taxation is to use a ratio called the tax ratio. Tax ratio is obtained from total tax revenue divided by total gross domestic income, so that the high and low gross domestic income will also affect the tax ratio of a country. So in this case the government's effort to increase gross domestic product is by giving tax expenditure in the form of relief, eliminating taxes to productive sectors so that production is expected to increase. So that this tax expenditure is expected to trigger the increase in Gross Domestic Product (GDP) and increase in Tax Ratio.