Persepsi Publik Terhadap Kebijakan Subsidi dan Pajak: Studi Literatur Sistematis
Keywords:
kebijakan fiskal, persepsi publik, subsidiAbstract
Instrumen kebijakan fiskal, khususnya subsidi dan perpajakan, merupakan alat utama pengelolaan keuangan negara yang berdampak langsung terhadap kesejahteraan masyarakat. Namun, efektivitasnya tidak semata-mata ditentukan oleh efisiensi ekonomi, melainkan juga oleh persepsi publik dan legitimasi sosial. Penelitian ini bertujuan untuk mensintesis secara sistematis temuan-temuan dari berbagai studi terdahulu mengenai persepsi publik terhadap kebijakan subsidi dan pajak menggunakan pendekatan Systematic Literature Review (SLR) dengan panduan kerangka PRISMA. Penelusuran literatur dilakukan pada basis data Google Scholar, Scopus, Web of Science, PubMed, Garuda, dan jurnal terakreditasi Sinta, dengan cakupan publikasi tahun 2018–2025. Sebanyak 14 artikel yang memenuhi kriteria inklusi dianalisis menggunakan sintesis naratif dan analisis tematik. Hasil penelitian mengidentifikasi empat faktor utama yang secara konsisten membentuk persepsi publik terhadap kebijakan fiskal, yaitu keadilan distributif, kepercayaan institusional kepada pemerintah, manfaat ekonomi yang dirasakan secara langsung, serta kualitas komunikasi dan informasi kebijakan. Temuan menunjukkan bahwa dukungan masyarakat terhadap reformasi subsidi meningkat ketika terdapat mekanisme kompensasi yang transparan, sementara kebijakan pajak mendapat penerimaan lebih tinggi apabila masyarakat mempersepsikan distribusi beban pajak yang adil dan merasakan manfaat nyata dari penerimaan pajak. Penelitian ini juga mengidentifikasi kesenjangan penelitian, di antaranya terbatasnya kajian yang mengintegrasikan subsidi dan pajak dalam satu kerangka analisis, minimnya studi dari negara berkembang, serta potensi analisis sentimen digital sebagai metodologi yang berkembang. Implikasi kebijakan menegaskan bahwa keberhasilan kebijakan fiskal tidak hanya bergantung pada rancangan teknis-ekonomis, tetapi juga pada kemampuan pemerintah dalam membangun kepercayaan publik, memastikan transparansi, dan berkomunikasi secara efektif dengan masyarakat.
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