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フルテキストURLD300011000005.pdf ( 3.1MB ) 公開日 2013-06-10
タイトルIndonesian tax return policy in the perspective of revenue, equity, and efficiency
作成者Putra, Eureka
作成者所属山口大学大学院東アジア研究科
内容記述(抄録等)The paper examines the tax return policies which have been implemented in Indonesia, after the introduction of self assessment system in 1984. Using a qualitative approach, the paper notes that the tax return policy swung from the equity perspective in 1984 to a more pragmatic policy in 1995. and finally it bounced back to the equity side in 2001. Furthermore, data reveals that the 2001 tax return policy, which obliges employee type individual taxpayers (EITs) to file tax returns, posted an obvious weakness from the effciency side. In the period of 2001-2010, the number of individual tax returns increased significantly, but the individual tax revenues did not increase accordingly, and it was also marred by the occurrences of paradoxical situation in which number of tax returns had negative relation with tax revenues. However, in spite of its weakness, the 2001 tax return policy played crucial roles in promoting the equity in the tax system and increasing the tax awareness. Finally, the paper suggests several measures that may reduce the negative effects of the 2001 tax return policy.
本文言語eng
著者キーワードtaxation
Indonesian tax return policicy
tax return filing compliance
equity
cost efficiency
tax revenue
資料タイプtext
ファイル形式application/pdf
出版者山口大学大学院東アジア研究科
出版者ヨミヤマグチ ダイガク ダイガクイン ヒガシアジア ケンキュウカ
NII資料タイプ学術雑誌論文
ISSN1347-9415
NCIDAA11831154
学内刊行物(紀要等)東アジア研究
掲載誌名東アジア研究
掲載誌名別表記Journal of East Asian studies
11
開始ページ73
終了ページ89
発行日2013-03
著者版/出版社版出版社版
リポジトリIDD300011000005
地域区分山口大学
URIhttp://www.lib.yamaguchi-u.ac.jp/yunoca/handle/D300011000005