The Effect of Termination of Employment on Indonesia’s Tax Revenue

Florensia Datu Batara, Kemuning Gratia Peroma, Supeni Anggraeni Mapuasari

Abstract


Terminations of Employment (PHK) can lead to an increasing unemployment rate, especially when Covid-19 occurs. Thus, the increased unemployment rate will lead to poverty and reduced economic buying power. This issue is potentially bringing impact the tax revenue. We examined the relationship between the increase in layoffs and unemployment rates to income tax revenue. Meanwhile, several previous studies have discussed the factors that increase the number of layoffs that cause an increase in the unemployment rate against income tax revenue. Some studies state that the unemployment variable has a negative effect on the income tax recipient variable, but others say it is positive. For this reason, this study will discuss the impact of Termination of Employment (PHK) on tax revenues. In this research, we used a longitudinal quantitative research design which also used times series data from 2012-2022 with a simple linear regression model. It also uses Eviews 12 and SPSS to process existing data. The results obtained after analyzing our data found that an increase in the unemployment rate did not affect tax revenues in Indonesia.

 

Keyword: Terminations of employment, increase in unemployment rate, and income tax revenue


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