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Input-Output Analysis to Estimate Indonesia's Value Added Tax Potential
This study tries to provide alternatives in estimating Indonesia?s Value-Added Tax (VAT) potential for the year 2014 by using Input-Output analysis. Descriptive quantitative analysis is performed by using Input-Output table updating year 2014 (i.e., total transactions table on producer prices). The analysis is aimed at identifying sectors that will contribute to a high VAT potential in Indonesia. Estimated VAT potential by sectors is compared to realized VAT revenue to identify sectors with a high tax gap or low tax-coverage ratio that may not be optimally monitored and regulated by the tax authorities. The result shows that trading, building, and industrial machinery contribute the most to VAT potential in Indonesia. In terms of tax gap and tax-coverage ratio, manufacturing of food, beverage, and tobacco; other industries; other food crops; building; and services are the sectors that may be under-taxed and not be optimally explored. The overall VAT coverage ratio in 2014 was 74.28%. Taxpayers-database improvement, benchmarking systems, tax examination, and taxable-entrepreneur confirmation programs based on sector and region homogeneity (e.g., all taxpayers in a real-estate sector or in an industrial-estate area are directly confirmed as taxable entrepreneurs) are some of the strategies that could increase VAT-coverage ratio..09/2015
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| EK 1191 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Depok Universitas Indonesia., 2015 |
|---|---|
| Edisi | - |
| Subjek | Input output analysis Value added tax Tax Gap Tax Potential Tax coverage ratio |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | viii, 34 p. : ill. ; 23 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |