Pengaruh Shadow Economy Terhadap Penerimaan Pajak di Indonesia

Amirullah, Sahrawi Musa Trimurti (2025) Pengaruh Shadow Economy Terhadap Penerimaan Pajak di Indonesia. Other thesis, Institut Teknologi of Sepuluh Nopember.

Text 5033201033-Undergraduate_Thesis.pdf Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

Shadow economy merupakan segala barang dan jasa yang dihasilkan oleh pasar baik secara ilegal maupun legal yang tidak tercatat dalam perhitungan nasional atau PDB. Shadow economy menyebabkan potensi penarikan pajak tidak efektif dan mempengaruhi pendapatan negara. Penelitian ini bertujuan untuk mengetahui berapa nilai shadow economy di Indonesia pada periode 2010 Q1 – 2023 Q4. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Hasil dari penelitian ini adalah besaran nilai shadow economy di Indonesia memiliki perkembangan yang fluktuatif pada periode penelitian. Kenaikan dan penurunan nilai shadow economy disebabkan oleh banyak faktor mulai dari faktor eksternal dan faktor internal mulai dari faktor krisis moneter 2008, krisis taper tantrum 2013, dan masa transisi pemerintahan. Jumlah nilai pada potensi pajak yang hilang sama besarnya dengan nilai shadow economy yang menunjukkan potensi pajak yang hilang dipengaruhi oleh shadow economy.
======================================================================================================================================
The shadow economy is all goods and services produced by market both illegally and legally that are not recorded in national accounts or GDP. The shadow economy leads to ineffective tax collection and impacts state revenue. This study aims to determine the value of the shadow economy in Indonesia from 2010 Q1 to 2023 Q4. This study used a quantitative method with a descriptive approach. The results show that the value of the shadow economy in Indonesia fluctuated throughout the study period. The increase and decrease in the value of the shadow economy were caused by many factors, ranging from external to internal factors include the 2008 monetary crisis, the 2013 taper tantrum, and the government transition period. The value of the potential lost tax is equal to the value of the shadow economy, indicating that the potential lost tax is influenced by the shadow economy.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Shadow Economy, Potensi Penerimaan Pajak, Shadow Economy, Potential Tax Revenue
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HA Statistics > HA30.3 Time-series analysis H Social Sciences > HA Statistics > HA31.3 Regression. Correlation. Logistic regression analysis. H Social Sciences > HA Statistics > HA31.7 Estimation H Social Sciences > HC Economic History and Conditions > HC441 Macroeconomics.
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Developmental Studies > 60201-(S1) Undergraduate Thesis
Depositing User:	Sahrawi Musa Trimurti Amirullah
Date Deposited:	01 Aug 2025 02:27
Last Modified:	01 Aug 2025 02:27
URI:	http://repository.its.ac.id/id/eprint/124117

Actions (login required)

View Item