Kebijakan

Pemerintah:
Pajak
 Pajak - Taxes

Tujuan Pemerintah
memungut adalah untuk
pembiyaan fasilitas publik
Apa saja dampak pengenaan Pajak?

 Pajak mengurangi aktivitas

pasar.

 Ketika barang dikenakan

pajak, jumlah barang yang
terjual berkurang.

 Pembeli dan penjual berbagi

beban pajak.
 Pajak

 Pengenaan pajak akan mengubah keseimbangan

pasar.

 Pembeli membayar lebih tinggi dan penjual

menerima pendapatan lebih sedikit, bergantung
kepada siapa pajak dibebankan.

 Studi yang mempelajari tentang pembagian beban

pajak disebut tax insidence atau insiden pajak
 Impact of a 50¢ Tax Levied on Buyers...
Price of
Ice-Cream Supply, S1
Cone

3.00 A tax on buyers

shifts the demand
curve downward
by the size of
the tax ($0.50).

D1
D2

0 100 Quantity of
Ice-Cream Cones
 Impact of a 50¢ Tax Levied on Buyers...
Price of
Ice-Cream
Cone Supply, S1
Price
buyers
pay $3.30 Equilibrium without tax
Price 3.00 Tax ($0.50)
without 2.80
tax

Price
Equilibrium
sellers with tax
receive
D1
D2

0 90 100 Quantity of
Ice-Cream Cones
 Impact of a 50¢ Tax on Sellers...
Price of
Ice-Cream
Cone A tax on sellers
Price S2 shifts the
buyers Equilibrium
supply curve
pay with tax
upward by the
$3.30 S1 amount of the
Price 3.00 Tax ($0.50)
tax ($0.50).
without 2.80
tax Equilibrium without tax

Price
sellers
receive

Demand, D1

0 90 100 Quantity of
Ice-Cream Cones
 Incidence of Tax (Pembagian Pajak)

 Kepada siapakah pajak dibebankan?

 Berapakahbeban pajak yang

ditanggung pembeli dan penjual?

Jawaban atas pertanyaan tersebut

bergantung pada elastisitas
permintaan dan elastisitas penawaran
 Incidence of tax: inelastic demand
P S + tax

P1

O Q1 Q
P Incidence of tax: inelastic demand
S + tax

P2
S

P1

O Q2 Q1 Q
 Incidence of tax: inelastic demand
P S + tax

P2
S

CONSUMERS’
SHARE

P1
PRODUCERS’ SHARE
P2 - t

O Q2 Q1 Q
 Incidence of tax: elastic demand
P S + tax

P1

O Q1 Q
P Incidence of tax: elastic
S + tax
demand

S
P2

P1

O Q2 Q1 Q
 Incidence of tax: elastic demand
P S + tax

S
P2
CONSUMERS’
SHARE
P1

O Q2 Q1 Q
 Incidence of tax: elastic demand
P S + tax

S
P2
CONSUMERS’
SHARE
P1

D
PRODUCERS’
SHARE

P2 - t

O Q2 Q1 Q
 Incidence of tax: inelastic supply
P S + tax

P1

O Q1 Q
 Incidence of tax: inelastic supply
P S + tax

P2
P1

O Q2 Q1 Q
 Incidence of tax: inelastic supply
P S + tax

P2
P1 CONSUMERS’ SHARE

O Q2 Q1 Q
 Incidence of tax: inelastic supply
P S + tax

P2
P1 CONSUMERS’ SHARE

PRODUCERS’ SHARE D

P2 - t

O Q2 Q1 Q
 Incidence of tax: elastic supply
P S + tax

P1

O Q1 Q
 Incidence of tax: elastic supply
P S + tax

P2
S

P1

O Q2 Q1 Q
 Incidence of tax: elastic supply
P S + tax

P2
S
CONSUMERS’
SHARE
P1

O Q2 Q1 Q
 Incidence of tax: elastic supply
P S + tax

P2
S
CONSUMERS’
SHARE
P1
PRODUCERS’
P2 - t SHARE

O Q2 Q1 Q
 Incidence of tax: inelastic demand Incidence of tax: elastic demand
P P S + tax
S + tax

P2
S
S
CONSUMERS’ P2
CONSUMERS’
SHARE SHARE
P1
P1
PRODUCERS’ SHARE PRODUCERS’ D
P2 - t SHARE

P2 - t

D
O Q2 Q1 Q O Q2 Q1 Q

Incidence of tax: inelastic supply Incidence of tax: elastic supply

P S + tax P S + tax

S P2
S
CONSUMERS’
SHARE
P2
P1 CONSUMERS’ SHARE P1
PRODUCERS’
SHARE
P2 - t
PRODUCERS’ SHARE
D D
P2 - t

O Q2 Q1 Q O Q2 Q1 Q
 Jadi, bagaimana pembagian pajak yang
terjadi?

• Semakin elastis kurva permintaan

semakin sedikit beban pajak yang
ditanggung pembeli dan semakin banyak
penurunan barang yang diperjual
belikan

• Semakin inelastis kurva penawaran

semakin banyak beban pajak yang
ditanggung penjual dan semakin sedikit
pengurangan barang yang
diperjualbelikan