Utilizing Household Electricity Consumption Data as an Indicator for Identifying High-Income Taxpayers to Optimize the Tax Ratio in Indonesia
DOI:
https://doi.org/10.33062/ajb.v10i02.132Keywords:
Progressive tax., electricity consumption, taxpayer identification , tax ratio , tax policyAbstract
This research explores the potential of household electricity consumption as an indicator for identifying high-income taxpayers in Indonesia. The study aims to test the hypothesis that there is a significant positive relationship between household electricity consumption levels and the economic capacity of taxpayers. By analyzing household electricity consumption data above 10,000 watts using a correlational method, the hypothesis testing confirms a significant positive correlation between high electricity consumption and household economic capacity. These findings suggest that the government could use electricity consumption data to improve the accuracy of mapping social groups that should be subject to progressive tax rates. However, the effectiveness of this approach faces challenges such as data validation, integration with existing tax systems, and the readiness of information technology infrastructure. Therefore, strategic measures are needed in data management and the enhancement of the tax system to optimize electricity consumption-based tax policies
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