A study of the Indonesian's income tax reforms and the development of income tax revenues

Journal of East Asian studies Volume 12 Page 55-67

published_at 2014-03

D300012000005.pdf

[fulltext] 2.16 MB

Title

A study of the Indonesian's income tax reforms and the development of income tax revenues

Creators Putra Eureka

Source Identifiers [PISSN] 1347-9415 [NCID] AA11831154

Creator Keywords

Indonesian tax reforms income tax revenues tax ratio tax reforms income tax

This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period

Languages eng

Resource Type journal article

Publishers 山口大学大学院東アジア研究科

Date Issued 2014-03

File Version Version of Record

Access Rights open access

Relations

[ISSN]1347-9415

[NCID]AA11831154

Schools 大学院東アジア研究科