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"Pelaku underground economy lebih menyukai penggunaan uang kartal dalam transaksinya karena lebih sukar dilacak oleh aparat negara dibanding jenis uang yang lain. Jika aktivitas underground economy meningkat, maka permintaan terhadap uang kartal pun semakin meningkat. Penelitian ini mencoba mengukur besarnya underground economy di Indonesia melalui analisis sensitivitas permintaan uang kartal terhadap adanya beban pajak. Besarnya underground economy di Indonesia periode 2000 ? 2009 sekitar 5,03% - 5,04% dari PDB. Potensi pajak atas aktivitas ekonomi tersebut mencapai sekitar Rp 18,76 Triliun - Rp 18,77 Triliun setiap tahunnya.

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Economics agents in the underground economy prefer cash payments in their transaction because it is not easy to be tracked by the state apparatus than other types of money. If the underground economy activity increases, the demand for money (currency) also increasing. This study attempts to measure the underground economy in Indonesia use the currency demand method. The size of the underground economy in Indonesia during the period 2000 - 2009 is around 5.03 - 5.04 as a percentage of GDP. Meanwhile, the tax potential on the activity is around Rp 18.76 trillion - to Rp 18.77 trillion annually."

"Penelitian ini mencoba untuk mengukur besaran underground economy tingkat provinsi di indonesia dengan menggunakan pendekatan moneter. Pengukuran dilakukan dalam periode penelitian tahun 2007-2017, menggunakan regresi ordinary least square, untuk mengestimasi perubahan jumlah uang beredar akibat adanya aktivitas underground economy tingkat regional yang dipengaruhi oleh beban pajak regional. Estimasi dalam penelitian ini menghasilkan besaran underground economy berkisar antara 3.8%-11.6% dari pdrb dengan rata-rata 8% perprovinsi pertahun.

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This study try to measure the size of the provincial-level underground economy in indonesia using a monetary approach. Measurements were made in the study period 2007-2017, using ordinary least square regression, to estimate the currency demand due to underground economy activities at the regional level that are affected by regional tax burdens. Estimates in this study resulted in the amount of underground economy ranging from 3.8%-11.6% of the grdp with an average of 8% per province per year."

"ABSTRAKUpaya pemerintah Indonesia untuk meningkatkan realisasi penerimaan pajak dengan kebijakan Tax Amnesty pada tahun 2016-2017 bertujuan untuk meningkatkan realisasi pajak yang dilakukan untuk mendapatkan potensi pajak yang belum diterima oleh otoritas pajak. Salah satu indikator meningkatnya potensi pajak tersebut adalah adanya peningkatan besaran underground economy. Untuk itulah penting dilakukan estimasi besaran underground economy yang dapat mendukung analisa peningkatan basis pajak serta alat pengawasan bagi pemerintah untuk menjaga akurasi data ekonomi makro seperti PDB, pengangguran dan penentuan target penerimaan pajak serta arah kebijakan pemerintah. Penelitian ini membandingkan underground economy di Indonesia dan Rusia mengingat kedua negara ini termasuk dalam anggota G-20 serta kedua negara tersebut memiliki persamaan sebagai negara transisi. Indonesia mengalami transisi dari sistem pemerintahan sentralisasi menjadi desentralisasi setelah krisis ekonomi 1998 sedangkan Rusia mengalami transisi dari perekonomian berencana terpusat menjadi perekonomian pasar mulai bulan Oktober 1991. Metode estimasi pada penelitian ini menggunakan Ordinary Least Square dengan pendekatan currency demand didapat dari selisih permintaan uang antara perekonomian dengan underground economy dengan perekonomian tanpa underground economy pada tahun 2004 hingga 2015. Hasil estimasi besaran underground economy per GDP di Indonesia dari tahun 2004 hingga 2015 berkisar antara 25.76 hingga 32.53 dengan rata-rata sebesar 28.65 . Sedangkan Rusia berkisar antara 12.74 hingga 26.19 dengan rata-rata sebesar 18.79 . Namun rata-rata pertumbuhan besaran underground economy di Indonesia lebih kecil. Rusia unggul pada rata-rata pertumbuhan pajak riil sebesar 12.56 serta rata-rata presentase pajak riil terhadap total pajak yang termasuk potensi pajak dari aktivitas underground economy sebesar 84.26.

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ABSTRACT The Indonesian government 39 s efforts to increase tax revenue realization with Tax Amnesty policy in 2016 2017 are aimed at increasing tax realization to obtain potential taxes that have not been received by the tax authorities. One indicator of the increased potential taxes is an increase in the magnitude of the underground economy. For that reason, it is important to estimate the amount of underground economy that can support the analysis of tax base increase and supervision tool for the government to maintain the accuracy of macroeconomic data such as GDP, unemployment and the determination of tax revenue target and the direction of government policy. This study compares the underground economy in Indonesia and Russia as both countries are included in the G 20 members and both countries have similarities as a transitional country. Indonesia experienced a transition from the centralized system of government to decentralization after the 1998 economic crisis while Russia experienced a transition from a centralized planned economy to a market economy starting in October 1991. Estimation method in this study using Ordinary Least Square with currency demand approach obtained from the difference between the money demand from the economy with the underground economy and the economy without underground economy in 2004 to 2015. The estimated value of the underground economy per GDP in Indonesia from 2004 to 2015 ranged from 25.76 to 32.53 with an average of 28.65 . While Russia ranges from 12.74 to 26.19 with an average of 18.79 . However, the average growth rate of underground economy in Indonesia is smaller. Russia excels at an average real growth rate of 12.56 and the average percentage of real tax on total taxes including the potential tax of underground economy of 84.26 . "

"Ada keuntungan dan kerugian ambigu dari ekonomi bawah tanah dalam suatu negara ekonomi. Gagasan yang bisa diperdebatkan seputar apakah ekonomi bawah tanah dapat membantu negara ekonomi dalam kasus krisis. Banyak ekonom mungkin percaya bahwa itu bisa berubah menjadi pengukuran yang menyesatkan. Masalah meningkat ketika strategi fiskal dan moneter harus menjadi tindakan bersama untuk mengendalikan ekonomi bawah tanah, dalam kasus krisis keuangan global. Tujuan dari penelitian ini adalah untuk mendapatkan analisis kebijakan publik untuk masalah ekonomi bawah tanah di Indonesia selama krisis keuangan global. Periode penelitian adalah 2004-2017 dan populasi dalam penelitian ini adalah Indonesia. Sampel diperoleh melalui metode purposive sampling. Regresi Least Square Biasa digunakan sebagai metode analisis data dalam penelitian ini. Ditemukan dari penelitian ini bahwa nilai rata-rata ekonomi di Indonesia dari 2004 hingga 2017 adalah 26 dari PDB dengan kerugian dari potensi pajak sekitar 2,8 dari PDB.

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There are ambiguous advantages and disadvantages of underground economy within an economic state. The debatable notions surrounding whether or not underground economy might help an economic state in the case of crisis. Many economists also believe that it might destroy an economic performance of a country since it might turn into misleading measurements. The problems rise when fiscal and monetary strategies should take actions together in order to control underground economy in the case of global financial crisis. The objective of this research is to obtain public policy analysis for underground economy problem in Indonesia during global financial crisis. The research period is from 2004 2017 and population in this research is Indonesia. Sample is obtained through purposive sampling method. Ordinary Least Square regressions are used as the data analysis method in this research. It is found from this research that the average value of underground economy in Indonesia from 2004 to 2017 is 26 of GDP with the loss from tax potential around 2,8 of GDP."

"Underground economy dapat mendistorsi perekonomi karena membatasi efektivitas kebijakan, dan menyebabkan meningkatnya erosi basis pajak yang kemudian dapat menciptakan sistem pajak yang tidak efisien. Keberadaan underground economy sendiri juga dapat menjadi salah satu penyebab ketimpangan. Studi ini menganalisis hubungan antara underground economy dan ketimpangan pendapatan di Indonesia menggunakan model ECM. Berdasarkan data dari tahun 1980-2020, penelitian kami menunjukkan tren penurunan ukuran underground economy, dari 59,6% pada tahun 1980 menjadi 20,1% pada tahun 2020, namun dengan ukuran rata-rata underground economy, sebesar 31,59%, masih tinggi dibandingkan dengan negara lain. Studi kami juga menunjukkan bagaimana ekonomi bawah tanah mempengaruhi ketimpangan, dimana peningkatan ukuran 1% underground economy menyebabkan peningkatan indeks ketimpangan (koefisien gini) 0,13 persen. Selain itu juga menunjukkan sinyal bahwa efek jangka panjang dari underground economy terhadap ketimpangan lebih tinggi. Oleh karena itu, kebijakan pemerintah yang bertujuan mengatasi ketimpangan sebaiknya juga perlu mengatasi hal yang mendasari dan mendorong underground economy.

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The underground economy can distort the economy as it limits policies effectiveness, and it implies of an increasing tax base erosion which further creates an inefficient tax system. The existence of an underground economy may also be one of the causes of prevalent inequality. This study analyzes the relationship between the underground economy and income inequality in Indonesia using the ECM model. Based on data from 1980-2020, our study shows the trend of a decrease in UE, from 59,6% in 1980 to 20,1% in 2020, yet the average size of underground economy, which is 31.59%, is still high in comparison to other countries. Our study also shows how underground economy affects inequality, an increase of 1% in the size of underground economy leads to an increase of 0.13 percent in the Gini Coefficient. There is also a signal that the long-run effect of underground economy to inequality is higher. Therefore, policies aiming to tackle inequality may also need to address the basic and driving forces of underground economy."

"Underground economy adalah fakta yang terjadi di seluruh negara di dunia, dan telah menjadi perhatian bagi para peneliti untuk mempelajarinya. Beberapa penelitian terdahulu oleh Wibowo, Sharma (2001), Schneider (2005) dan Panjaitan (2007) telah mengestimasi underground economy di Indonesia dalam kurun waktu penelitian yang berbeda-beda dan menghasilkan estimasi underground economy yang bervariasi.Penelitian ini berfokus pada estimasi underground economy di Indonesia dan mengukur besarnya tax evasion selama kurun waktu penelitian tahun 1976-2007 dengan menggunakan Currency Demand Method. Hasil dari penelitian ini bahwa estimasi underground economy di Indonesia selama kurun waktu penelitian 1976-2007 rata-rata adalah sebesar 2,85% terhadap GDP dengan estimasi tahun 2007 adalah sebesar 7,24% dari GDP atau sebesar 286 triliun rupiah. Besarnya tas evasion selama masa penelitian adalah sebesar rata-rata 3,19% terhadap total penerimaan pajak dengan estimasi tahun 2007 adalah sebesar 8,65% dari total penerimaan pajak atau sebesar 42,475 triliun rupiah.Hasil penelitian ini juga mengkonfirmasi hasil penelitian sebelumnya, bahwa ketika terjadi shock pada perekonomian, besaran underground economy akan meningkat tajam sebelum akhirnya menurun kembali setelah kondisi perekonomian membaik, yang untuk kasus Indonesia terjadi ketika krisis ekonomi tahun 1998. Hal menarik lainnya yang ditemukan dalam penelitian ini bahwa terjadi tren peningkatan yang cukup signifikan pada tas evasion setelah tahun 2000, yaitu setelah dilakukannya reformasi perpajakan.

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Underground economy is a fact of life that happened in every country in the world. It had become a major issue for the scientists to studying it. Several previous studies, by Wibowo, Sharma (2001), Schneider (2005) and Panjaitan (2007) had tried to estimated the underground economy di Indonesia in different period of time and had resulted a various size and amount of underground economy in Indonesia.

This study focuses in estimating underground economy di Indonesia and measuring tax evasion over the time period 1976-2007 by using Currency Demand Method. The results demonstrated that the underground economy di Indonesia for the selected time period is averaging 2,85% of the reported GDP with the estimation for 2007 is 7,24% of the reported GDP or 286 billions rupiah. Tax evasion for the selected time period is averaging 3,19% of the total tax revenue with the estimation for 2007 is 8,65% from the total tax revenue or 42,475 billions rupiah.

The results of this study also confirms the previous study, that the size of underground economy will raise enermously during an economic shocks, before retum to normal when the economic conditions is recovered. It happened in Indonesia during Asian crisis in 1998. Another interesting finding is that a significant increasing trend is happened in tax evasion in Indonesia after the year of 2000, which is happened after the major tax reforms."

"[Kegiatan ekonomi bawah tanah adalah masalah umum di setiap negara terlepas dari tingkat perkembangan ekonomi dari suatu negara, termasuk Indonesia. Kegiatan ini tidak dihitung dalam perhitungan PDB. Dengan demikian, hasil perhitungan PDB tersebut akan membuat bias kebijakan yang diambil oleh pemerintah. Tujuan dari penelitian ini adalah untuk menganalisis kondisi ekonomi bawah tanah di Indonesia, karakteristiknya dan faktor penyebabnya. Penelitian ini juga akanmenguji hubungan antara ekonomi bawah tanah dan pertumbuhan ekonomi Indonesia serta pendapatan pemerintah dari sektor pajak. Hasil analisis menunjukkan bahwa ukuran ekonomi bawah tanah di Indonesia untuk periode 1999–2007 masih relatif tinggi yaitu sekitar 18% - 21% dari PDB. Akibatnya, kondisi ini akan memberikan dampak negatif pada pertumbuhan ekonomi dan juga mengurangi pendapatan pemerintah, terutama dari sektor perpajakan, hal ini akan membatasi kemampuan pemerintah dalam penyediaan barang publik kepadamasyarakat. Ada beberapa cara yang dapat ditempuh oleh pemerintah dalam mengurangi ekonomi bawah tanah, tetapi pemberantasn tingkat korupsi dan peningkatan kualitas pemerintah dalam rangka meningkatkan kepercayaan masyarakat adalah langkah utama yang perlu diambil oleh pemerintah Indonesia;Underground economic activities are a common problem in every country regardless of the level of economic development, including Indonesia. These activities are not counted in GDP measurement; thus, they will skew governmentpolicy decisions. The aim of this study is to examine the current condition of the underground economy in Indonesia, its characteristics, and the causes of its increasing growth. This study will also examine the relationship among the underground economy, Indonesian economic growth, and government tax revenue. The findings show that the size of the underground economy between 1999 and2007 is relatively high at approximately 18% to 21% of GDP. Consequently, the underground economy has a negative impact on economic growth and also reduce government revenue, primarily tax revenue, thereby limiting the government’s ability to provide goods and services. Although, there are several ways to reduce the underground economy, reducing the level of corruption and improving governance in order to increase social trust is the most important action that can tobe taken by the Indonesian government.;Underground economic activities are a common problem in every countryregardless of the level of economic development, including Indonesia. Theseactivities are not counted in GDP measurement; thus, they will skew governmentpolicy decisions. The aim of this study is to examine the current condition of theunderground economy in Indonesia, its characteristics, and the causes of itsincreasing growth. This study will also examine the relationship among theunderground economy, Indonesian economic growth, and government tax revenue.The findings show that the size of the underground economy between 1999 and2007 is relatively high at approximately 18% to 21% of GDP. Consequently, theunderground economy has a negative impact on economic growth and also reducegovernment revenue, primarily tax revenue, thereby limiting the government’sability to provide goods and services. Although, there are several ways to reducethe underground economy, reducing the level of corruption and improvinggovernance in order to increase social trust is the most important action that can tobe taken by the Indonesian government, Underground economic activities are a common problem in every countryregardless of the level of economic development, including Indonesia. Theseactivities are not counted in GDP measurement; thus, they will skew governmentpolicy decisions. The aim of this study is to examine the current condition of theunderground economy in Indonesia, its characteristics, and the causes of itsincreasing growth. This study will also examine the relationship among theunderground economy, Indonesian economic growth, and government tax revenue.The findings show that the size of the underground economy between 1999 and2007 is relatively high at approximately 18% to 21% of GDP. Consequently, theunderground economy has a negative impact on economic growth and also reducegovernment revenue, primarily tax revenue, thereby limiting the government’sability to provide goods and services. Although, there are several ways to reducethe underground economy, reducing the level of corruption and improvinggovernance in order to increase social trust is the most important action that can tobe taken by the Indonesian government]"

"The economic crises attacking Asian regions in the mid of 1997 have brought depressing impacts to Indonesia'a economy. Indonesia experiences a declining share of investment it is even the lowest amongst neighboring countries. Indonesia also ranks the first position in the issue of inefficiency which further discourages investors to invest in indonesia. The study focuses on the issue of efficiency in the manufacturing industry whose shore in the economy tends to increase during 1983-2005 to a higher percentage than in the agriculture and services sectors. The objectives of the study are two-folds, first is to measure the score of efficiency in the manufacturing industry in order to identify which in industries are classified as efficient, moderately efficient, or less efficient. Secondly is to identify whether there is on association between input factor or output degree of protection and the score of inefficiency of a 5-digit'-ISIC industry. The method employs in the study is the stochastic production frontier where efficiency is an explicit function of specifically determining factors. The study finds that wood preservative industry has the highest efficiency score, while garment and textile industry has the lowest. The study also discovers there are more industries with less and moderately efficient classification. Sources of inefficiency are from the high output tariffs, which have potential contributions to high price and less competitive products in the market. The study recommends that manufacturing industries with low scores of efficiency should improve their productivities through lower cost of production. The government has to snake effort to reduce tariff for finished goods. Taxes on luxurious goods and duty charges for export oriented industries should be eliminated as on alternative to increase efficiency in the manufacturing industry. Comparative advantages, particularly for linkage industries, should be improved."

"The economic crises attacking Asian regions in the mid of 1997 have brought depressing impacts to Indonesia?s economy. Indonesia experiences a declining share of investment? it is even the lowest amongst neighboring countries. Indonesia also ranks the first position in the issue of inefficiency which further discourages investors to invest in Indonesia. The study focuses on the issue of efficiency in the manufacturing industry whose share in the economy tends to increase during I988-2OO5 in a higher percentage than in the agriculture and services sectors. The objectives of the study are two-folds, first is to measure the score of efficiency in the manufacturing industry in order to identify which in industries are classified as efficient, moderately efficient, or less efficient. Secondly is to identify whether there is an association between input factor or output degree of protection and the score of in efficiency of a 5-digit-JSIC industry. The method employs in the study is the stochastic production frontier where efficiency is an explicit function of specifically determining factors. The study finds that wood preservative industry has the highest efficiency score, while garment and textile industry has the lowest. The study also discovers there are more industries with less and moderately efficient classification. Sources of inefficiency are from the high output tariffs, which have potential contributions to high price and less competitive products in the market. The study recommends that manufacturing industries with low scores of efficiency should improve their productivities through lower cost of production. The government has to make effort to reduce tariff for finished goods. Taxes on luxurious goods and duty charges for export oriented industries should be eliminated as an alternative to increase efficiency in the manufacturing industry. Comparative advantages, particularly for linkage industries, should be improved."