N.

GREGORY MANKIW
PRINCIPLES OF

ECONOMICS
Eight Edition

CHAPTER Application:
8 The Costs of Taxation
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Review from Chapter 6 • Pajak

• A tax
• Mendorong perbedaan antara harga yang
dibayar pembeli dan harga yang diterima
–…
penjual
• Menaikkan harga yang dibayar pembeli dan
– Raises the price buyers pay and lowers
menurunkan harga yang diterima penjual
the price sellers receive
– Reduces the quantity bought and sold
• Mengurangi jumlah yang dibeli dan terjual
• Efek ini sama
• These effects are the same
• Apakah pajak dikenakan pada pembeli atau
– Whether the tax is imposed on buyers
penjual
or sellers
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The Effects of a Tax

Pendapatan dari
Keseimbangan dengan P pajak: $T x QT
tidak pajak:
• Harga = PE Size of tax = $T
• Kuantitas = QE S
PB

Ekuilibrium dengan PE
pajak = $ T per unit:
• PS D
Pembeli
membayar PB
• Penjual
menerima PS Q
QT QE
• Kuantitas = QT
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1
 The Effects of a Tax

Tanpa pajak, P
CS = A + B + C
PS = D + E + F
Pendapatan A
pajak = 0 S
Surplus total B C
PE
= CS + PS D
=A+B+C E D
+D+E+F F

Q
QT QE

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A. Tanpa
The Effects of a Tax
C + E disebut kerugian bobot
pajak:
Dengan pajak, mati (DWL) pajak, penurunan CS = ½ x $ 200 x 100
total surplus itu hasil dari distorsi
CS = A P pasar, seperti pajak. = $ 10.000
PS = F
Pendapatan pajak = B + D
PS = ½ x $ 200 x 100
Surplus total A
= CS + PS S = $ 10.000
PB
=A+B+D+F B C
Itu pajak mengurangi surplus D
TS = $ 20.000
total oleh C + E PS E D
F
QE - QT = unit tidak terjual
karena pajak Q
QT QE
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Active Learning 1 Analysis of a tax

P
$ The market for
A. Hitung CS, PS,
400 airplane tickets
dan surplus
350
total tanpa
300
pajak. S
B. Jika $ 100 250

pajak per 200

tiket, hitung 150
D
CS, PS, pajak 100
pendapatan, 50
surplus total, 0 Q
dan DWL.

2
 Active Learning 1 A. Answers
P
The market for
$ 400 airplane tickets
A. Tanpa
pajak: 350
CS = ½ x $ 200 x 100 300 S
= $ 10.000 250
P = 200
PS = ½ x $ 200 x 100 150 D
= $ 10.000 100
50
TS = $ 20.000 0 Q
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Active Learning 1 B. Answers

P
A $100 tax on
B. Dengan $ 400 airplane tickets
pajak:
CS = ½ x $ 150 x 75 350
= $ 5.625 S
300
PS = $5.625
Penghasilan pajakPB = 250
= $100 x 75 200
D
= $ 7.500 PS = 150
100
TS = $18.750
50 Q
DWL = $1.250
0 0

25 50 75 100 125
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Penentu Kerugian Bobot Mati

• Price elasticities of supply and demand

• Elastisitas harga penawaran dan permintaan
- Kurva penawaran yang lebih elastis
– More elastic supply curve
• Kerugian bobot mati yang lebih besar
• deadweight loss
- Kurva permintaan yang lebih elastis
– More elastic demand curve
• deadweight loss
• Kerugian bobot mati yang lebih besar
• The greater the elasticities of supply and • Semakin besar elastisitas penawaran dan permintaan
- Semakin besar deadweight loss suatu pajak
demand
– The …
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3
 DWL and the Elasticity of Supply
Kapan pasokan tidak
elastis,
P
S
nya lebih sulit bagi
perusahaan untuk pergi
itu memasarkan kapan
pajak berkurang P.S. Size
of
tax
Begitu, pajak hanya D
mengurangi Q sedikit, Q
dan DWL kecil.
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DWL and the Elasticity of Supply

Suplai yang lebih elastis,
itu lebih mudah bagi
P
perusahaan untuk
meninggalkan pasar saat
pajak mengurangi PS,
S
Size
Q yang lebih besar jatuh di of
bawah pemaksimalan tax
surplus kuantitas,
D
semakin besar DWL Q
tersebut.
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DWL and the Elasticity of Demand

Saat diminta adalah
tidak elastis,
P

S nya lebih sulit bagi

konsumen tinggalkan
Size
of pasar saat pajak
tax menaikkan PB.

D Jadi, pajak hanya

Q mengurangi Q sedikit,
dan DWL kecil.
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4
 DWL and the Elasticity of Demand
Permintaan yang lebih
elastis,
P semakin mudah bagi
pembeli untuk
S
meninggalkan pasar saat
pajak meningkat PB,
Size of
tax itu lebih banyak Q jatuh di
D bawah kuantitas yang
memaksimalkan surplus,

Q dan semakin besar DWL

tersebut.
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Active Learning 2 Elasticity and the DWL

Apakah DWL pajak akan lebih besar jika

pajak pada:
A. Sarapan sereal atau tabir surya?
B. Kamar hotel dalam jangka pendek
atau kamar hotel dalam jangka
panjang?
C. Bahan makanan atau makanan di
restoran mewah?

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Active Learning 3 Discussion question

Pemerintah harus meningkatkan pendapatan

pajak untuk membayar sekolah, polisi, dll. Untuk
melakukan ini, pemerintah dapat membayar
pajak bahan makanan atau makan di restoran
mewah.
• Mana yang harus dikenakan pajak?

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5
 • Pemerintahan yang lebih besar
Seberapa Besar Seharusnya Pemerintah?
• Menyediakan lebih banyak layanan, tapi
• A bigger government
membutuhkan pajak yang lebih tinggi,
– Provides more services, but requires
yang menyebabkan DWL
higher taxes, which cause DWLs • Semakin besar DWL dari perpajakan, itu
– The larger the DWL from taxation, the lebih besar argumen untuk lebih kecil
greater the argument for smaller pemerintah
government • Pajak tentang persalinan pendapatan - sangat
• Tax on labor income - especially penting
important • Terbesar sumber dari pendapatan
– Biggest source of government pemerintah
revenue • Marjinal pajak tingkat: sekitar 40%
• Marginal tax rate: about 40% • Seberapa besar DWL?
• How big is the DWL?
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How Big Should the Government Be?

• Pajak tenaga kerja 40% - Kerugian bobot mati kecil atau
• 40% labor tax - Small or large besar?
deadweight loss?

• Beberapa percaya pasokan tenaga kerja adil tidak elastis

“
W
• Hampir vertikal: kebanyakan orang akan bekerja
h
a penuh waktu tanpa memandang upah
t
’
s
• Pajak tenaga kerja: DWL kecil
y
o
u
r
• Some believe labor supply is
position on the
e
l
a
s
t
i
c
i
t
y
o
f
l
a
How Big Should the b
Government
o
r
Be? • Lainnya: penawaran tenaga kerja lebih elastis
Others: labor supply is …
• …… • Tenaga kerja pajak sangat tinggi mendistorsi: beberapa
– Labor taxes are highly distorting: … kelompok pekerja memiliki persediaan elastis dan dapat
supply?” merespon insentif
– Almost vertical: … • Pajak pada persalinan: lebih besar DWL
– Tax on labor: …
• Banyak pekerja bisa menyesuaikan diri jam mereka
• Many workers can adjust their hours
– Tax on families
• Some labor: … • Beberapa keluarga memiliki 2nd penerima;
have 2nd earners; some
discretion over whether and how much to work beberapa kebijaksanaan tentang apakahdan
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a license distributed with a certain product or service or otherwise on a password-protected website or school-approved learning
• Many of the elderly can choose when to retire
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seberapa banyak untuk bekerja
• Some people work in the “underground • Banyak lansia bisa memilih kapan harus pensiun
economy” to evade high taxes • Beberapa orang kerja dalam "ekonomi bawah
tanah" untuk menghindari tinggi pajak
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18 management system for classroom use.

6
 ASK THE EXPERTS
Kurva Laffer
“Pemotongan tarif pajak pendapatan federal di
Amerika Serikat benar sekarang akan
menghasilkan pendapatan nasional yang lebih
tinggi dalam waktu lima tahun dari tanpa
potongan pajak."

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Efek dari Mengubah Ukuran Pajak

• Saat pajak meningkat
• As the tax increases
• Penurunan berat badan meningkat
– Deadweight loss • Bahkan lebih cepat dari besarnya pajak
• Even more rapidly than the size of the tax • Penghasilan pajak
– Tax revenue • Meningkat pada awalnya
• initially • Kemudian menurun
• Then • Pajak yang lebih tinggi: secara drastis mengurangi
• The higher tax: drastically reduces the size of ukuran file pasar
the market

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DWL and the Size of the Tax

Awalnya, pajak T per P

unit.
S
Menggandakan pajak
T
menyebabkan DWL D
menjadi lebih dari dua initial
kali lipat. DWL
Q
Q1

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7
 DWL and the Size of the Tax

Awalnya, pajak T per P

unit.

Lipat tiga kali lipat S

pajak
… T

D
menyebabkan DWL initial
menjadi lebih dari tiga
DWL
kali lipat.
Q
Q1

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DWL and the Size of the Tax

Implikasi
Ketika tarif pajak Summary
rendah, menaikkannya When a tax increases,
tidak menimbulkan DWL rises even
banyak kerugian, dan DWL more.
menurunkannya tidak
membawa banyak
manfaat.
Ketika tarif pajak tinggi,
menaikkannya sangat
berbahaya, dan
memotongnya sangat
menguntungkan. Tax size
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Revenue and the Size of the Tax

Ketika P
pajak kecil, peningkatan
itu menyebabkan
penerimaan pajak S
meningkat. PB
T
Ketika
PS D
pajak lebih besar,
peningkatan itu
menyebabkan
penerimaan pajak Q
turun. Q1

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8
 Revenue and the Size of the Tax

Itu Kurva laffer

menunjukkan Tax
The Laffer curve
hubungan antara revenue
besarnya penerimaan
pajak dan pajak.

Tax size

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ASK THE EXPERTS

Kurva Laffer
“Pemotongan tarif pajak pendapatan federal
di Amerika Serikat benar sekarang akan
meningkatkan penghasilan kena pajak cukup
sehingga total pajak tahunan pendapatan
akan menjadi lebih tinggi dalam lima tahun
dibandingkan tanpa pemotongan pajak. "

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