Analisis Perpajakan atas Berbagai Sumber Penghasilan Berdasarkan Literatur Riview Tahun 2015-2025

Mita Sopriyanti, Ida Farida Adi Prawira

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Artikel ini mengkaji berbagai perlakuan pajak terhadap sumber penghasilan yang bervariasi berdasarkan tinjauan literatur antara tahun 2015 hingga 2025. Berbagai aspek perpajakan, termasuk pemahaman perpajakan, keadilan, diskriminasi, tarif pajak, sistem perpajakan, serta sanksi pajak, memiliki dampak signifikan terhadap persepsi dan perilaku wajib pajak dalam penghindaran pajak. Penelitian ini juga membahas efek dari tarif pajak marginal dan respons penghasilan dalam jangka panjang, serta implikasi dari kebijakan perpajakan terhadap kesejahteraan dan ketimpangan penghasilan. Penelitian ini menyoroti pentingnya kebijakan pajak yang optimal, termasuk perpajakan bagi individu, atlet profesional, dan pengusaha, serta bagaimana desain pajak dapat memengaruhi pasar tenaga kerja dan produktivitas. Selain itu, artikel ini menelaah respons terhadap penghindaran pajak berdasarkan distribusi penghasilan serta dampak dari kebijakan pajak terhadap pengalihan keuntungan perusahaan secara internasional. Hasil analisis menggunakan pendekatan literatur riview menunjukan bahwa dari 44 artikel yang dianalisis terdapat 32 artikel terindeks scopus yang pembahasanya relevan dengan teman penelitian ini, adapun tahun 2024 menjadi puncak banyaknya peneliti yang mempublikasikan penelitian terkait perpajakan sumber penghasilan. Dengan menggunakan berbagai metodologi yang diterapkan dalam literatur, artikel ini bertujuan untuk memberikan wawasan yang lebih mendalam mengenai dampak kebijakan perpajakan terhadap berbagai kelompok sumber penghasilan, dan kontribusinya terhadap perekonomian serta sistem perpajakan yang berkelanjutan.

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DOI: https://doi.org/10.37531/mirai.v10i2.9525

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