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

Bimo WIJAYANTO, Yogi VIDYATTAMA

Research output: Contribution to journalArticle

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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.
Original languageEnglish
Pages (from-to)97–113
Number of pages17
JournalEconomics and Finance in Indonesia
Volume63
Issue number2
DOIs
Publication statusPublished - Dec 2017

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Income tax reform
Distributional impacts
Tax
Revenue
Impact analysis
Personal income tax
Indonesia
Gas
Income
Fiscal sustainability
Oil
Tax revenues
Tax policy
Government
Personal income
Foreign debt

Cite this

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Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008. / WIJAYANTO, Bimo; VIDYATTAMA, Yogi.

In: Economics and Finance in Indonesia, Vol. 63, No. 2, 12.2017, p. 97–113.

Research output: Contribution to journalArticle

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