Analisis Kebijakan Perpajakan di Indonesia Dalam Era Revolusi Industri 4.0

Umar Yeni Suyanto, Mokhtar Sayyid



In the period 2014-2018, fiscal revenues increased by Rp1,146.9 trillion in 2014 to Rp1,548.5 tirliun in 2018 with an average growth of 7.8% per year. The target of tax revenues in 2018 has decreased compared to the State Budget of 2018 from Rp1,618.1 billion to Rp1.54.8 billion (Ministry of Finance, 2018). Meanwhile, data from the Ministry of Communication and Information show that the growth of internet retail in Indonesia is classified as high by 36% from 2010 to 2013. This growth rate is double in the Philippines and Malaysia, even 3, 5 times the growth in Singapore. Internet users in 2014 amounted to 83.6 million, with a growth of Internet penetration of 33%. This article examines the draft regulation prepared by the government on fiscal revenues in the 2019 state budget. In addition to analyzing fiscal policies to maximize the potential of industry 4.0 in Indonesia. This research is a descriptive analysis using a policy approach (policy approach). According to (Patton and David: 1993), Approach to Policy Analysis examines the philosophical, sociological and legal aspects of the legal policy of fiscal management. The results of the study show that the regulation and planning of government fiscal revenues in the 2019 state budget are in accordance with the existing conditions and industrial developments.


Keywords: Tax Policy, Industry 4.0.

Full Text:




Abdilah, Sulton Bani. dan Rahayu, Sri. 2014. Analisis Pembentukan Portofolio Optimal Saham Menggunakan Model Indeks Tunggal untuk Pengambilan Keputusan Investasi. Jurnal, Universitas Telkom, Bandung.

Afdi Nizar, Muhamad. 2009. Arah Kebijakan Fiscal Pemerintah Indonesia 2000- 2009. Universitas Indonesia.

Aničić, Jugoslav., Jelić, Miloje., Đurović, Jasminka. M., 2016. Local Tax Policy in the Function of Development of Municipalities in Serbia. Procedia - Social and Behavioral Sciences. 221: 262 – 269.

Bryce, Luis. A,. Bonfatti, Roberto., Pisano, Luigi. 2015. Tax Policy and The Financing of Innovation. Journal of Public Economics

Crichton, Daniel Riera., Vegh, Carlos A & Vuletin, Guillermo . 2017. Tax policy and the macroeconomy: Measurement, identification, andnon-linearities. Ensayos sobre Política Económica. 35: 10–17.

Davida, Petr., Formanová, Lucie. 2016. Electoral cycle and tax policy – determination of income tax variables: case of the Czech Republic. Social and Behavioral Sciences. 220: 95 – 104.

Djojohadikusumo, Sumitro. 1954. Ekonomi Pembangunan. PT Pembangunan, Jakarta.

Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles for Industrie 4.0 Scenarios. Presented at the 49th Hawaiian International Conference on Systems Science.

Kementrian Keuangan RI. 2019. APBN 2019 Penerimaan Pajak dan Kebijakan Perpajakan

Kementerian Komunikasi dan Informasi. 2017. Data E-commerce Indonesia.

Keynes, John M. 1936. The General Theory of Employment Interest and Money. Harcourt: Brace and World.

Kim, Koomin, Lim , Seunghoo. 2017. Analysis of state general sales tax policy: A complementary approach to the effects of causes and the causes of effects. The Social Science Journal. xxx: xxx–xxx.

Kulczycka, Joanna., Wirth., Herbert & Hausner, Jerzy. 2017. Polish tax policy - its impact on the mineral sector. Resources Policy. 52: 72–80.

Lee, J., Lapira, E., Bagheri, B., Kao, H., (2013). Recent Advances and Trends in Predictive Manufacturing Systems in Big Data Environment.Manuf. Lett. 1 (1), 38–41.

Liffler, M., & Tschiesner, A. (2013).The Internet of Things and the Future of Manufacturing.McKinsey & Company.

Min Yu., Cruz, Jose M., Michelle Li, Dong. 2018. The sustainable supply chain network competition with environmental tax policies. International Journal of Production Economics.

Patton, Carl V. & David S. Savicky. 1993. Basic Methods of Policy Analysis and Planning. London: Prentice Hall.

Rahayu, Ani Sri. 2014. Pengantar Kebijakan Fiskal. Jakarta: Bumi Aksara.

Ray, Sommerfeld, Anderson Herschel M,dan Brock Horace R. dalam M. Zain. (2003). Manajemen Perpajakan. Edisi Pertama. Jakarta: Salemba Empat.

Siggelkow, Benjamin Florian. 2018. Tax competition and the implications of national tax policy coordination in the presence of fiscal federalism. Regional Science and Urban Economics. 73: 17–29.

Soemitro, Rochmat. 1990. Dasar-dasar Hukum Pajak dan Pajak Pendapatan. Eresco, Bandung.

Soemitro, Rochmat. dan M. Zain. (2003). Manajemen Perpajakan. Edisi Pertama. Jakarta: Salemba Empat.

Soeparman, Soemahamidjaja. 1993. Pajak Berdasarkan Asas Gotong Royong. Universitas Padjadjaran. Bandung.


  • There are currently no refbacks.