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Estimating Indonesia's corporate income tax potential 2006-2010 : an analysis of input output tables
Indonesia?s tax ratio is low compared to other countries. The importance of tax is unarguable. Currently, tax revenue contributes 70% of the state budget. It is necessary to know how large the tax potential from the Indonesian economy actually is. Since corporate income tax is the highest contributor of tax revenue, it is important to calculate the magnitude of potential corporate income tax. Researchers have calculated the tax potential using many different approaches. This study tries to give alternatives in estimating the corporate income tax potential by using Input-Output analyses. An operating surplus in the Input-Output Table is considered as a proxy of taxable income. By using impact analysis and the Leontief Inverse, the author forecasts an operating surplus for years 2006-2010 based the 2005 Input-Output Table. Another important tool is an adjustment on the effective tax rate, since it is unrealistic if using statutory tax. The result shows tax revenue below the tax potential based on Input-Output analysis. Furthermore, there are several main sectors that still have room for collecting taxes as follows: processing sectors, financial and real estate sectors, transportation and communication sectors, trade-hotel and restaurant sectors, non oil and gas mining sectors, and other services sectors. This study proposes that Indonesia has the potential to achieve a higher tax ratio in the near future..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 | |
| PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | : Jurnal BPPK 2011 |
|---|---|
| Edisi | - |
| Subjek | Input output tables Company income tax Leontief inverse Operating surplus BPPK |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | - |
| Info Detail Spesifik | BPPK302011 |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |