Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008

  • Wijayanto B
  • Vidyattama Y
N/ACitations
Citations of this article
5Readers
Mendeley users who have this article in their library.

Abstract

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.

Cite

CITATION STYLE

APA

Wijayanto, B., & Vidyattama, Y. (2018). Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008. Economics and Finance in Indonesia, 63(2), 97. https://doi.org/10.7454/efi.v63i2.570

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free