Kelompok Insiden Pajak
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Transcript of Kelompok Insiden Pajak
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19
19.1Tiga Hukum Insiden Pajak
19.2Pengaruh Pajak Terhadap Faktor Produksi19.3 Ekuilibrium Umum Insiden Pajak
19.4 Kesimpulan
Implikasi Keadilan Pajak:Insiden Pajak
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
19"1
Insiden Pajak
# Insiden Pajak: Menilai pihak mana(produsen atau konsumen) yang akandikenakan beban pajak
!ategory" #$%& '&&
Inome ta*es ++,- +./-
!orporate ta*es '' ##.
Payroll ta* #/& ./
E*ise ta*es #' '%
0ther '$ +,
urces of federal government revenue, 196 and 2
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
19"1
# Statutor" incidence:The burden o1 a ta*borne by the party that sends the hek tothe go2ernment
# #conomic incidence:The burden o1ta*ation measured by the hange in theresoures a2ailable to any eonomi agentas a result o1 ta*ation
# Eonomi inidene inludes ta* payments
paid and any prie hanges aused by theta*
%&e S'a'('o)* B()den of a %a+ Does o' Des,)i-e
.&o /eall* Bea)s '&e %a+
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# The ta* burden 1or onsumers is"
!onsumer ta* burden 3
(post4ta* prie 5 pre4ta* prie) 6 per4unit
onsumer ta*
# For produers the ta* burden is
Produer ta* burden 3
(pre4ta* prie 5 post4ta* prie) 6 per4unitproduer ta*
%&e S'a'('o)* B()den of a %a+ Does o' Des,)i-e
.&o /eall* Bea)s '&e %a+
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# $a% &edge:The di7erene bet8een 8hatonsumers pay and 8hat produers reei2e(net o1 ta*) 1rom a transation
# I1 the onsumer burden is 9&.& and theproduer burden is 9&'&: the ta* 8edge is9&,&
B()den of '&e %a+ on ons(me)s and P)od(,e)s
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
Q'3
&
B
C
D
Price 'ergallon (P)
*uantit" in+illions of
gallons (Q)
&
A
S
1
D
P#3 9#,&
Q#3
#&&
(a) $a% on'roducers
S
2
E
$a% -.
Q.3
$&
P'3 9'&&
P.3 9#&
9#.&
/onsumer
+urden
-.3roducerurden
-.2
%&e S'a'('o)* B()den of a %a+ Does o' Des,)i-e
.&o /eall* Bea)s '&e %a+ and Is I))ele4an' 'o '&e
%a+ B()den
19"1
Price 'ergallon (P)
*uantit" in+illions of
gallons (Q)
&
A
S
D
1
P#3 9#,&
Q#3
#&&
(+) $a% onconsumers
D2
$a% -.
C
B
D
E 9#&
P.3 9#.&
P'3 9#&&
Producer+urden
-.2
/onsumer
+urden
-.3
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# 0ross 'rice:The prie in the market
# fterta% 'rice:The gross prie minus theamount o1 the ta* (i1 produers pay the ta*)or plus the amount o1 the ta* (i1 onsumerspay the ta*)
# ;i7erent statutory rules produe di7erentgross pries 1or the same a1ter4ta* prie
6)oss 4e)s(s Af'e)7%a+ P)i,es
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# The eonomi inidene o1 ta*ation doesnot depend on the statutory inidene
# It is ultimately determined by the
elasticities of supply and demand: that is:ho8 responsi2e the
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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Pe)fe,'l* Inelas'i, Demand
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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Pe)fe,'l* Elas'i, Demand
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# In general: the less elasti is demandrelati2e to supply: the larger share o1 theinidene 1alls on demand
# ;emand 1or goods is more elasti 8henthere are many substitutes
# For produts 8ith an inelasti demand: theburden o1 the ta* is borne almost entirelyby the onsumer
6ene)al ase
S S
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
19"1
S(ppl* Elas'i,i'ies
B AB 1 9 I M P L I K AS I K E A D I L A P A! A K I S I D E P A! A K
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# =hen the demand 1or gas is per1etlyelasti: onsumers bear none o1 the burdeno1 ta*ation: yet the t this 1all in onsumption hurtonsumers?
# I1 so: shouldn>t ta* inidene take that intoaount?
# Per1etly inelasti demand meansonsumers are indi7erent bet8een the gasand other goods: so they are not hurt bythe 1all in gas onsumption
/eminde): %a+ In,iden,e Is A-o(' P)i,es o'
;(an'i'ies
B AB 1 9 I M P L I K AS I K E A D I L A P A! A K I S I D E P A! A K
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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To reap"
# The statutory burden o1 a ta* does notdesribe 8ho really bears the ta*
#The side o1 the market on 8hih the ta*is imposed is irrele2ant to thedistribution o1 ta* burdens
# Parties 8ith inelasti supply or demandbear ta*es@ parties 8ith elasti supply ordemand a2oid them
%a+ In,iden,e E+'ensions
B AB 1 9 I M P L I K AS I K E A D I L A P A! A K : I S I D E P A! A K
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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%a+ In,iden,e in
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
# Ta* inidene analysis assumes that priesan 1reely adjust
# Aut 8ages annot 1all belo8 the minimum8age
# 5inimum &age:Begally mandatedminimum amount that 8orkers must bepaid 1or eah hour o1 8ork
# Aarriers to prie adjustment hange theinidene
19"2
Impedimen's 'o .a=e Adj(s'men'
B AB 1 9 I M P L I K AS I K E A D I L A P A! A K : I S I D E P A! A K
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
W'3 9',
age(W)
7ours ofla+or (H)
&
(a) $a% on&orkers
A
B
C
S
1
D
1
H#
age(W)
7ours ofla+or (H)
&
A
S
1
D
1
9%/,
H#
(+) $a% on8rmsS
2
C
$a% -1.
H'H.
WM3 9/',
irm+urden
-.
orker+urden
-.
WM3 9/',
W'3 9//,
W.3 9%/,
H'
B
C
irm+urden
-1.
$a% -1.
D
2
Impedimen's 'o .a=e Adj(s'men'
19"2
B AB 1 9 I M P L I K AS I K E A D I L A P A! A K : I S I D E P A! A K
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# Monopoly markets are an e*treme ase o1imper1etly ompetiti2e markets
o 5ono'ol" markets: Markets in 8hihthere is only one supplier o1 a good
o For prie4taking Crms: marginal re2enue(MR) is e
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
A
B
Price
*uantit"&
P#
Q#Q
'
P'
D1
D2
S= MC
MR
1MR
2
A
$a%
B
Ba,k=)o(nd: E>(ili-)i(m in Monopol* Ma)ke's
19"2
B AB 1 9 I M P L I K AS I K E A D I L A P A! A K : I S I D E P A! A K
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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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# E2en in monopoly markets: a ta* on eitherside o1 the market results in the samesharing o1 the ta* burden
# Monopolists annot De*ploit their market
po8er to a2oid the rules o1 ta* inidene# Eonomists tend to assume that the same
rules o1 inidene apply in more generaloligopoly marketso
ligo'ol" markets:Markets in 8hihCrms ha2e some market po8er in settingpries: but not as muh as a monopolist
%a+ In,iden,e in Impe)fe,'l* ompe'i'i4e Ma)ke's
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19"2
# Ta* inidene analysis typially onlyaounts 1or 8ho pays the ta*
# alanced +udget incidence:Ta*inidene analysis that aounts 1or boththe ta* and the beneCts it brings
# Aalaned budget inidene is diultbeause it is hard to determine 8ho beneCts1rom a gi2en ta* inrease
Balan,ed B(d=e' %a+ In,iden,e
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19"3
# Go 1ar: 8e ha2e onsidered inidene in onlya single market: suh as the gas market
# Partial e;uili+rium ta% incidence:nalysis that onsiders the impat o1 a ta*on a market in isolation
# 0eneral e;uili+rium ta% incidence:nalysis that onsiders the e7ets onrelated markets o1 a ta* imposed on one
market# Ta*es in one market a7et pries in others:
ompliating the analysis
6ene)al E>(ili-)i(m %a+ In,iden,e
B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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19"3
Effe,'s of a /es'a()an' %a+: A 6ene)al E>(ili-)i(m
E+ample
B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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19"3
6ene)al E>(ili-)i(m %a+ In,iden,e
B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
19 3
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19"3
# Fators that are inelastially demanded orsupplied in both the short and long run bearta*es in the long run
# In2estments are irre2ersible: so the supplyo1 apital is inelasti in the short run
# In2estors ha2e many opportunities: so inthe long run: elastiity o1 apital may behigh
Effe,' of %ime Pe)iod on %a+ In,iden,e: S&o)' /(n
4e)s(s Lon= /(n
B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
19 3
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# Ta* inidene depends on ho8 broadly theta* is applied
# Ta*es that are broader based are harder to
a2oid than ta*es that are narro8er: so theresponse o1 produers and onsumers tothe ta* 8ill be smaller and more inelasti
# ta* on loal restaurants has a di7erent
inidene than a ta* on all restaurants
Effe,' of %a+ S,ope on %a+ In,iden,e
B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
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19"3
!onsider a ta* on restaurant higher a1ter4ta* prie has three e7ets on other goods as8ell"
# Inome e7et 1rom lo8er real inome
' Gubstitution e7et to8ard goods that aresubstitutes 1or restaurants
. !omplementary e7et" !onsumers mayredue their onsumption o1 goods orser2ies that are omplements torestaurant meals
Spillo4e)s -e'8een P)od(,' Ma)ke's
B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K
19 5
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# The D1airness o1 any ta* re1orm is one o1the primary onsiderations in poliymakers> positions on ta* poliy
# There1ore: it is ruial 1or publi Cnane
eonomists to ha2e a deep understandingo1 8ho really bears the burden o1 ta*ationso that 8e an best in1orm thesedistributional debates o2er the 1airness o1 a
proposed or e*isting ta*
on,l(sion