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Analisis dampak perubahan tarif pajak penghasilan di Indonesia
This study analyzed the impact of changes in income tax rates on taxable income and tax ratio and made recommendations for changes of individual income tax rates. The study was conducted by using comparative method oftax ratio and taxable income before and after the change in income tax rates. To ensure that the tax rate is the main variable that affects income tax revenue, the author used regression method. The results showed that the reduction in income tax rates caused tax ratio fell, while taxable income rose. In order to optimize tax collection efforts, this study recommended reduction of tax relief. This policy would certainly be a burden to the low-income individual taxpayers. However, to minimize the impact, the study recommended changes in taxable income layers and individual income tax rates in each of the layers. Layer changes were also intended to obtain a more optimal tax revenue from high income individual taxpayers. The results showed that the recomended individual income tax rate could increase the individual income tax revenue..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal BPPK 2014 |
|---|---|
| Edisi | - |
| Subjek | Income tax Tax ratios Taxable income Tax relief |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |