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An analysis of personal income tax complience rate in Indonesia for the periode 1996-2004
The Asia Financial crisis in 1998 has caused a significant budget burden for the Indonesian government. As a result, efforts to increase the revenue and the efficiency of expenditure have become an important issue for the government to guarantee fiscal sustainability. This research aims to analyze the existing income tax potential, review the current tax system in Indonesia, observes the source of problem, in order to recommend some alternative suggestion in oreder to increase the income tax revenue level in the future. the scope of income tax potential in this researh covers only in the area of Personal Income tax (PIT). Pareto distribution is used for estimatig the potential income tax based on several scenarios. Next, the estimation results are compared to the actual tax revenue in order to know the size of Indonesian tax complience rate for the year 1996, 2000 and 2002. Fanilly, as the conclusion, it can be strongly stated that the complience rate of PIT in Indonesia is low, it only varies between 8%-18% in year 2002. therefore, several efforts in the area of tax administration in order to catch the potential tax payers, and the sharpening of the definition of non-taxable income (includin the agriculture income) are considered an important act in the future to improve the tax revenue performance .Baca di tempat
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| EFI-54-3-2006 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Lembaga Penyelidikan Ekonomi dan Masyarakat FEUI., |
|---|---|
| Edisi | - |
| Subjek | Tax evasion Tax complience Tax |
| ISBN/ISSN | 0126155X |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |