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All Journal Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Heru Iswahyudi
Kementerian Keuangan RI
Economics, Econometrics & Finance

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ECONOMIC CONSEQUENCES OF TAX NONCOMPLIANCE Heru Iswahyudi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 11 No 2 (2018): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v11i2.194

Abstract

This paper aims to examine how tax noncompliance may affect capital accumulation and economic growth in Indonesia within the framework of endogenous growth theory. It is found that the economic effect of tax noncompliance may depend more on how the available capital is utilized, rather than its impact on capital accumulation per se. Empirical results also show that private investment has higher productivity than public investment. Further, it seems that the role of private investment in growth process is much larger and more important than public investment and these results are robust across several specifications. The central thesis of this paper is that expansionary fiscal policies may need to carefully consider the productivity constraints that might be faced by public sector investments.
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