TINJAUAN KEBIJAKAN FISKAL DAN PERTUMBUHAN EKONOMI
Keywords:
kebijakan fiskal, pertumbuhan ekonomi, infrastrukturAbstract
Penelitian ini bertujuan menganalisis pengaruh kebijakan fiskal terhadap pertumbuhan ekonomi Indonesia, dengan fokus pada pengeluaran infrastruktur, reformasi perpajakan, dan pengelolaan defisit anggaran selama periode 2020–2023. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan data sekunder dari sumber resmi seperti Badan Pusat Statistik (BPS), Kementerian Keuangan, dan Bank Dunia. Hasil penelitian menunjukkan bahwa kebijakan fiskal ekspansif melalui alokasi anggaran infrastruktur sebesar Rp392 triliun (2023) berkontribusi pada peningkatan pertumbuhan PDB sebesar 5,31% (2022). Reformasi perpajakan UU HPP 2021 berhasil meningkatkan penerimaan pajak sebesar 31,4% (2022), sementara defisit anggaran berhasil dikurangi dari 6,31% menjadi 2,84% PDB melalui konsolidasi fiskal. Secara praktis, temuan ini merekomendasikan peningkatan efisiensi belanja sosial dan diversifikasi instrumen pembiayaan defisit. Secara teoritis, penelitian ini memperkuat teori Keynesian tentang peran belanja pemerintah dalam stimulasi ekonomi serta konsep tax buoyancy dalam konteks negara berkembang. Implikasi penelitian menekankan pentingnya integrasi kebijakan jangka pendek dan struktural untuk pertumbuhan berkelanjutan.
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