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フルテキストURLD300012000005.pdf ( 2.2MB ) 公開日 2014-06-09
タイトルA study of the Indonesian's income tax reforms and the development of income tax revenues
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)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; however they have not been able to increase Indonesian's income tax ratios significantly. This phenomenon indicates that even though the income tax reforms did have positive effects on increasing the income tax revenues, they were not the only factors for the steep increase of Indonesian's nominal income tax revenues. This paper shows that Indonesian's relatively high inflation rates and high economic growth during that period have considerably contributed to the steep increases of income tax revenues. At the end, in order to increase the Indonesian's income tax revenues fur- ther, this paper notes that beside tax regulation reform, it is equally necessary to promote public tax awareness, tax authorities' professionalism and integrity, and the implementation of governance practices in Indonesian's bureaucracy.
本文言語eng
著者キーワードIndonesian tax reforms
income tax revenues
tax ratio
tax reforms
income tax
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
12
開始ページ55
終了ページ67
発行日2014-03
著者版/出版社版出版社版
リポジトリIDD300012000005
地域区分山口大学
URIhttp://www.lib.yamaguchi-u.ac.jp/yunoca/handle/D300012000005