Kebijakan Fiskal dalam Trend Pembangunan Ekonomi Jangka Panjang Indonesia

Abstract

The role of taxes in financing Indonesia's economic development is very dominant and increasingly important. Even in its history, the role of taxes when a government was built has been carried out in various forms, such as levies in the agriculture, trade and others. Although the role of tax is important, the level of tax revenue in Indonesia is still relatively low. The focus of the government on infrastructure development is very reasonable because Indonesian infrastructure is still lacking despite the poor quality. With the improvement and development of infrastructure, economic growth is expected to increase. This research will analyze the role of tax in Indonesia's development, especially for two decades. The role of taxes can be seen in different periods, namely before the crisis and after the crisis of 1998. The role of taxes in fiscal policy is related to other macro variables, such as interest rates, exchange rates, foreign trade, and government budgets. Linking the role of tax to this variable results in recommendations for Indonesia's development, specifically the role of tax in two different periods.