Stabilisasi Ekonomi Melalui Kebijakan Fiskal: Studi Literatur Terkait Dampak Pajak Terhadap Pendapatan dan Konsumsi; Kebijakan Fiskal dan Distribusi Pendapatan; Efektivitas Kebijakan Fiskal

Srimaryani Srimaryani Srimaryani

Abstract

The article conducts research and analysis on the impact of taxes on society's income and consumption, fiscal policies in the context of income distribution, and the effectiveness of fiscal policies. This research utilizes the Systematic Literature Review (SLR) method with Scopus as the article database used. The analysis was performed on articles published in the last 5 years (2018-2022) with the condition that all articles were open access. The researchers conducted descriptive analysis and presented findings from relevant articles, totaling 17 articles. The analysis results indicate that the effects of taxes on income and consumption show that the use of consumption taxes has advantages in increasing public expenditure, managing public debt burden, and influencing income distribution and consumption patterns. The effects of fiscal policies on employment show that their impact can vary depending on the type of job. The effectiveness of fiscal policies depends on various factors. A deeper understanding of the effects of taxes on income and consumption, as well as income distribution and shifts in employment, can assist in designing more effective, inclusive, and sustainable fiscal policies.

Keywords

Taxes, Income distribution, Fiscal policies, Consumption, Effectiveness

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DOI: https://doi.org/10.20961/bise.v9i2.76838

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