ANALISI DAMPAK PENGENAAN PPH PERSEORANGAN TERHADAP PENAWARAN TENAGA KERJA DI INDONESIA

PURWANTI, EVI YULIA (2003) ANALISI DAMPAK PENGENAAN PPH PERSEORANGAN TERHADAP PENAWARAN TENAGA KERJA DI INDONESIA. Documentation. UNIVERSITAS DIPONEGORO.

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Abstract

The purpose of the study was to explore the response of labor supply to change in the disposable wage rate after controlling for demographic differences. The response of workers to an increase in taxation can be decomposed in two opposing effect, on income effect and substitution effect. The substitution effect is countered by an income effect that favors work if leisme is finnnea SOO& iCAUCbig tilt reward of work, an income tax induces worker to work less and consume more , rennin:. The study made possible by availability of an outstanding source of data indonesia's Nationai Man Power Survey for the 200 i-interviewing year. The survey "win Cninituaed by Central Bureau of Statistic and contains about 120.000 individual cases covering all regions of Indonesia. The data set contains information on earning, hours of work, type of occupation, education, age, sex and another socioeconomic variables for large sample of Indonesia "worker. A sub sample of rtii Inouscholds from the data set was used as the basis for the study. Since income tax liabilities were not available in the data, they had to be estimated base Oil £000 Intionesiait haulm: Tax Law. The bracket rates range from 5% to 35%. The model of the study assumes that individuals determine their hours of wink by weighing nit benefits Of ethisumptioii against those of leiSuit. LE making their decisions, individuals are constrained by the amount of time available and by the iimitation that income is to equai the sum of earned income and non work income. The shun:aid iechniutie fin- dealing -with this problem is to treat the budget constrain as piecewise —linear and initial attempts to apply the technique to Indonesian data yicidcu inhui supply eittsiicincs of slnlliai magi t inlay ni the obtained using the simpler OLS technique. l he model was first estimated on entire subsampie of worker and then sepaiately on income groups and the lame and female worker. The result of the OLS estimations is the coefficients of the demograpic variables were of expected sign. Older workers, male workers, high education workers and manager or professional workers Giir.same leSS leisure (work more) than other workers. In most case, the family variables was not significantly different from zero, although it appears that family tend to influnce male workers to work more. As expected, the sign of the coefficient of In wage is negative and significantly different from zero in all estimations. This coefficient provides an estimate of s, am measure of the substitutability between income leisure. For all workers, the estimate of s is 0,0222, indicating that income and leisure are neither perfect complements nor perfect substitutes. Furthermore, high-income workers tend to consume more leisure (work less) than other worker, indicating that high-income worker more responsive to change of after tax wage than other worker, as disincentive to work. Studi ini bcrmaksud untuk mencliti respon penawaran tenaga kerja terhadap perubahan tingkat upah disposable yang dikontrol oleh variable dernografi. Respon pekerja icrhadap kenaikan pajak dapat dibagi dalam dua erck yaitu cfc..k peridapatan dan efek subtitusi. Efek subtitusi akan berlawanan dengan efek pendapatan, jika waktu ',yang dianggap schagai brining normal. Pengurangan pengitargarm untuk bekerja akibat adanya pajak penghasilan akan membuat pekerja bekerja lebih sedikit dan inerigkonsumsi walci --- luang icuisi banyak. Studi ini menggunakan data yang bersumber dari data primer Survey Tenaga Kerja Nasional tahun 2001, yang chicumputican oieh ISMS dan bensi 120.000 fespoilden draiiibil ul selurtth propinsi di Indonesia. Data ini berisi informasi Centring pendapatan, jam kerja, jenis-jenis jabatan, pendidikan, jenis kelamin dan variable social eiconomi yang lain. Sebagai basis data penelitian ini dipilib sub sample sebarryak 373 I ramah tan ,-a. Behan pajak pengliasilan i‘rswlia daiauya dalani Sakemas 2001 maka diestimasi berdasarkan Undang-undang Pajak Penghasilan tahun 2C/60, 000,11, mien f pajakillya 5",) sarapai Studi ini mengasumsikan bahwa individu menentukan jam kerjanya dengan mempertimbangkan keuntungan oari konsumsi atau waken ivang. Maim mengambli keputusan inch-rid-a dibatast oleh jurnlah waktu yang tersedia Jars u'ibaia;ii olgh penghasilan yang merupakan penjumlahan dad pendapatan dan penghasilan diluar bekerja. Tehnik standar yang digunakan untuk mengatasi masaiah ini dengan incrupcilakakait budget konstrain sebagai pleeewisr, Jan scliagai awalan dalam menerapkan tehnik ini untuk mengetahui elastisitas penawaran tenaga kerja digunakuu telnlik OLS. Estimasi awal dilakukan dengan membuat model untuk seluruh pekerja dun kemudiann membagi berdasarkan goiongan pendapatan dan jenis kelamin. Hasii dart cstintasi OLS adalah koefisien untuk variable clemograll sesuai dengan ilal ,Pali. Pekerja tua, pekerja laki-laid, pekerja pendidikan tinggi, pekerja professional atau manager mengiconsumsi leisure iebih sedikit (iebih banyak bekerja;. Daiam banyak kasus.imulala anggota keluarga tidak signifikan pada level sekitar 0, ineskipun jurnlah anggota keluarga cenderung berpengaruh pada pekerja laki-laki untuk bekerja lebih lama. Seperti yang diharapkan , tanda dari koefisien upah adalah negatif dan signitikan pada level sekitar 0. Koeftsien ini menunjukkan ukuran elastisitas anatara leisure ineceme. Untuk semna pekerja estimasi s adalah 0,0222 mengindlkasikan bahwa income dan leisure bukan komplemen sempuma atau bukan subtitusi sempuma. Lehth ianjut ditemukan pekerja berpenghasiian tinggi cenderung mengkonsuinsi leisure kink bariyak daripada goldrigaii peughabilau mengidikasikan penghasilan tinggi lebih responsive terhadap perubahan upah sesudah pajak daripada kelompok lain, sehingga menimbulkun disiuseutif uniuk bckctja.

Item Type:Monograph (Documentation)
Subjects:H Social Sciences > HJ Public Finance
ID Code:23204
Deposited By:Mr UPT Perpus 2
Deposited On:18 Oct 2010 09:04
Last Modified:18 Oct 2010 09:04

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