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Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008
Economics and Finance in Indonesia
View Archive Info| Field | Value | |
| Title |
Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008
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| Creator |
Wijayanto, Bimo
Vidyattama, Yogi |
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| Subject |
personal income tax; microsimulation; Indonesia
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| Description |
Since 1983, Indonesian tax policy has been the subject of ongoing reforms in order to replace the old colonial tax arrangements, reduce income dependency from oil and gas, decrease the government's foreign debt and maintain its fiscal sustainability. Nevertheless, after 25 years of reform, actual Indonesian tax performance is still far from what might have been expected as Indonesia have one of the lowest total tax ratios among the ASEAN countries. This research show that the most recent changes put in place may have reduced potential tax revenue from personal income but an increase in the compliance rate.
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| Publisher |
Institute for Economic and Social Research
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| Contributor |
—
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| Date |
2017-12-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://efi.ui.ac.id/index.php/efi/article/view/570
10.47291/efi.v63i2.570 |
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| Source |
Economics and Finance in Indonesia; Volume 63, Number 2, December 2017; 97-113
2442-9260 0126-155X |
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| Language |
eng
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| Relation |
http://efi.ui.ac.id/index.php/efi/article/view/570/573
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| Rights |
Copyright (c) 2018 Economics and Finance in Indonesia
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