Dampak Reformasi Perpajakan 1984 Terhadap Efisiensi Sistem Perpajakan Indonesia

A tax reform was made by the Govemment of Indonesia in 1984. However, inefficiency seem to be still prevalent in the Indonesia tax system. Comparison with other countries during the period 1991 to 1994 indicates that the Indonesia tax ratio is in a lower position. There are several models to measure the efficiency of a tax system. Among others, these are: (i) level of taxation model; (ii) tax capacity model; (iii) tax elasticity model; (iv) tax optimization model; (v) general equilibrium of taxation model. The approach used in this study will be, however, to develop a simultanceous econometric model. The improvement on the Indonesia tax system will be tested using the model through its dummy variable. In addition to the econometric model, a non statistical analysis will also be made to support the statistical evaluation. The results of the study sunggest that: (i) tax reform has no effect on the collection of income tax, means that the growth of this tax was basically due to automatic growth instead of discretionary one; (ii) the growth of income tax did not have a relationship with the growth of gross domestic product and two years lag of investment; (iii) value added tax grew negatively if it is related to the growth of import and did not have any relationship with the growth of gross domestic product.