Investigating the Shadow Economy in Indonesia
DOI:
https://doi.org/10.22212/jbudget.v5i2.105Keywords:
shadow economy, economic growth, taxAbstract
The purpose of this study is to know the relationship between economic growth and the shadow economy through the transmission of labor conditions as well as to know the effect of the shadow economy on tax revenue in Indonesia. This study uses a qualitative method to find out the issue. The results of this study show that the development of the shadow economy and economic growth in Indonesia in the 2000-2015 period tends to fluctuate and the relationship between economic growth and the shadow economy is not always negative. However, in the last 16 years, the shadow economy's percentage of GDP has decreased. Meanwhile, the connection between the shadow economy and tax revenue in Indonesia, namely the simplification of the bureaucracy in starting a business in Indonesia, is expected to have a greater impact on reducing shadow economy growth. To slow down the shadow economy growth caused by bureaucracy, the Directorate General of Taxes (DGT) needs to take tactical steps by making improvements and innovating tax services, from online registration of NPWP to launching a single login with innovation allowing taxpayers to access various tax services at one-time log-in, and cooperation in exchanging information to minimize the presence of asymmetrical information between the DGT and taxpayers, accompanied by tax incentives for taxpayers who wish to share information.
References
Allingham, M.G. & Sandmo, A. 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics, 1, 3, hlm. 323–338.
Azwar, & Mulyawan, Andi W. 2017. Analisis Underground Economy Indonesia Dan Potensi Penerimaan Pajak. Jurnal Info Artha, Vol.1, No.1.
Badan Pusat Statistik. 2014. Survei Sektor Informal Tahun 2014 Pedoman Pencacah SS-1 dan SS-2. Jakarta.
Bajada, C. & Schneider, F. 2009. Unemployment and the shadow economy in the OECD. Review Economique, 60, 4, hlm. 1011–1033.
Basri, Faisal. 2014. Potret Ekonomi: Mengarah Pada Krisis Peradaban?. Blog https://faisalbasri.com/2014/01/02/potret-ekonomi-mengarah-pada-krisisperadaban/. Diunduh 10-11-2020.
Cicek, D., & Elgin, C. 2011. Cycliclity of Fiscal Policy and The Shadow Economy. Empirical Economics. No. 41, Vo. 3.
DDTC News. 2019. Apa Itu Shadow Economy? Diakses dari https://news.ddtc.co.id/apa-itu-shadow-economy-16770?page_y=1400.
Diunduh tanggal 17-9-2020.
De Soto, Hernando. 1989. The Other Path: The Invisible Revolution in the Third World. Harper and Row. New York.
Faal, Ebrima. 2003. Currency Demand, the Underground Economy, and Tax Evasion: The Case of Guyana. IMF Working Paper. WP/03/7.
Washington: International Monetary Fund.
Febrianto, Edvin N. 2020. Hubungan Sektor Informal Dan Pertumbuhan Ekonomi Di Indonesia. Jurnal Pendidikan Ekonomi, Vol. 14, No. 1, hlm 151-158.
Feige, Edgar L. 1990. Defining and Estimating Underground and Informal Economies: The New Institutional Economics Approach. World
Development. Vol. 18, No. 7
Feld, L. P. and F. Schneider. 2010. Survey on the Shadow Economy and Undeclared Earnings in OECD Countries, German Economic Review 11
(2), 109–49.
Gaspareniene, Ligita, Remeikiene, Rita, dan Heikkila, Markku. 2016. Evaluation of Impact of Shadow Economy Determinants: Ukrainian Case. Intellectual Economics Volume 10, Issue 2, August 2016, Pages 108-113
Gunadi, 2004. Rasionalitas Reformasi Administrasi Perpajakan. Disarikan dari Naskah pidato pengukuhan sebagai guru besar pada Fakultas Ekonomi Universitas Indonesia tanggal 13 Maret 2004 berjudul Reformasi Administrasi Perpajakan Dalam Rangka Kontribusi Menuju Good
Governance.
Indonesia Baik. 2019. Profil Pekerja Indonesia Berdasarkan Pendidikan. Infografis. Diakses dari http://indonesiabaik.id/infografis/profil-pekerjaindonesia-berdasarkan-pendidikan. Diunduh tanggal 20-10-2020
Katsios, S. 2006. The Shadow Economy and Corruption in Greece. SouthEastern Europe Journal of Economics 1.
OECD. 2002. Statistic Measuring the Non-Observed Economy A Handbook. OECD Publication Service. France.
_____. 2019. Revenue Statistics in Asian and Pacific Economies 2019 Paperback. Diakses dari http://oe.cd/revenue-statistics-in-asia-and-pacific
Medina, L., Schneider, F. 2018. Shadow Economy Around The World: What Did We Learn Over The Last 20 Years? International Monetary Fund Working Paper No. 18/17. ISBN/ISSN:9781484338636/1018-5941
Miles, B. Mathew, dan Huberman, Michael. 1992. Analisis data Kualitatif. (diterjemahkan Ole: Tjetjep Rohedi Rosidi). Universitas Indonesia.
Jakarta.
Moleong, Lexy J. 2012. Metodologi Penelitian Kualitatif: Edisi Revisi. PT. Remaja Rosdakarya. Bandung.
Montenegro, Claudio E. 2010. Shadow Economic All Over The World New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper. The World Bank.
Muliawati, Nela Gustina. 2020. https://pajak.go.id/id/artikel/shadow-economy. Diunduh tanggal 21-10-2020.
Nizar, Muhammad Afdi, dan Purnomo, Kutarto. 2011. Potensi Penerimaan Pajak Dari Underground Economy Di Indonesia. Kajian Ekonomi Dan Keuangan. Vol. 12, No. 2. DOI: https://doi.org/10.31685/kek.v15i2.93
Rasbin. 2013. Ekspektasi Potensi Underground Economy Di Indonesia. Jurnal Kajian, Vol. 18, Vol. 3. Jakarta. DOI: https://doi.org/10.22212/kajian.v18i3.493
Rohman, Ibrahim Kholilul, & Nielsen, Morten Meyerhoff. 2017. E-Government Can Reduce Indonesia’s Shadow Economy And Increase Tax Revenue. Diakses dari https://theconversation.com/e-government-can-reduceindonesias-shadow-economy-and-increase-tax-revenue-73861. Diunduh tanggal 21-10-2020.
Samuda, S. J. 2016. Underground Economy In Indonesia. Buletin Ekonomi Moneter Dan Perbankan, 19(1), 39-56. https://doi.org/10.21098/bemp.v19i1.599
Schneider, Friedrich & Enste, D.H. 2002. The Shadow Economy: An International Survey. Cambridge University Press. Cambridge.
___________________________. 2000. Shadow Economies Around the WorId: Size, Causes, and Consequences. IMF Working Papers February 2000
_______________., & Dreher, Axel. 2006. Corruption and The Shadow Economy: An Empirical Analysis. Working Papers. Eidgenossische
Technische Hochschule, Zurich.
_______________., Buehn, A., & Montenegro, C. 2007. Shadow Economies All over the World New Estimates for 162 Countries from 1999 to 2007.
Policy Research Working Paper. 5356.
Singh, A., Jain-Chandra S., Mohommad, A. 2012. Inclusive Growth, Institutions and the Underground Economy. IMF Working Papers 12/47. International Monetary Fund.
Tanzi, Vito. 2002. The Shadow Economy, its Causes, And Its Consequences. International Seminar on Shadow Economy Index in Brazil. Brazilian Institute of Ethics in Competition. Rio de Janeiro.
Techinasia.com. 2019. Melihat Potensi Pertumbuhan dan Tantangan Pekerja Lepas Indonesia. Industry Insights/Artikel Premium. Diakses dari
https://id.techinasia.com/pekerja-lepas-indonesia-2019. Diunduh tanggal 19-10-2020.
The Fraser Institute. 1997. The Underground Economy: Global Evidence of its Size and Impact. Vancouver, British Columbia, Canada.
The Global Economy. 2020. www.theglobaleconomy.com
Yulianti, Avi. 2018. Penilaian Underground Economy Indonesia Dengan Pendekatan Moneter. Universitas Negeri Semarang. Semarang.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Rastri Paramita
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Budget is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Permissions beyond the scope of this license may be available at https://ejurnal.dpr.go.id/index.php/jurnalbudget/index.
