Penerimaan Pajak dan Layanan Publik  

Oleh:

Susilo, Y. Sri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Kinerja: Jurnal Bisnis dan Ekonomi Program Pascasarjana Universitas Atma Jaya Yogyakarta vol. 2 no. 3 (1997), page 71-82.
Topik: Layanan Publik

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: KK15.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Ten years after the first tax reform launching in 1984, the government announced the second tax reform. The objectives of the second reform were to optimize the tax revenue, to promote investment and export by improving the business climate, to improve the competitiveness of domestic product in the global market, and also to faesilitate the development of capital market. The reform, was taken place due to the existing awareness that in the long-run we may not be able to rely on our oil and foreign loans anymore as main resources of the state budget. In other words, the government intends to become more “self sufficience” due to the national development financing. To optimize the tax revenue, there were are two kind of technics, firstly is taxation intensification and secondly is taxation extensification. One of determinants towards promoting tax revenue succesfully is the “transparency” of the in managing the revenue. The people should know clearly the government spends their tax. The government not only should provide the infrastructures needed by the people, but also increase the quality of services provided by the infrastructures. The government is expexted to consider for reducing legal tax intern of state taxation system and eliminatoring illegal tax.

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