TY - JOUR
T1 - Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008
AU - WIJAYANTO, Bimo
AU - VIDYATTAMA, Yogi
PY - 2017/12
Y1 - 2017/12
N2 - 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.
AB - 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.
KW - personal income tax
KW - microsimulation
KW - Indonesia
UR - http://www.mendeley.com/research/revenue-distributional-impact-analysis-indonesian-personal-income-tax-reform-2008
U2 - 10.7454/efi.v63i2.570
DO - 10.7454/efi.v63i2.570
M3 - Article
SN - 2442-9260
VL - 63
SP - 97
EP - 113
JO - Economics and Finance in Indonesia
JF - Economics and Finance in Indonesia
IS - 2
ER -