Journal of East Asian studies

PISSN : 1347-9415
NCID : AA11831154

Back to Top

Journal of East Asian studies Volume 12
published_at 2014-03

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

A study of the Indonesian's income tax reforms and the development of income tax revenues
Putra Eureka
fulltext
2.16 MB
D300012000005.pdf
Descriptions
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
Creator Keywords
Indonesian tax reforms
income tax revenues
tax ratio
tax reforms
income tax