Efficiency of Taxation in Indonesia  

Oleh:

Lerche, Dietrich

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: BIES: Bulletin of Indonesian Economic Studies vol. XVI no. 1 (1980), page 34-51.
Topik: TAXATION; efficiency; taxation

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB59.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In the past decade, the volume of tax revenue accuring to the indonesian government has risen substantially, both absolutely and as a proportion of GDP. But much the largest part of the increase has been due to oil revenue. As table 1 shows, while the overall tax ratio (total revenue as a percentage of GDP) rose from 5,4 to 16,3 per cent, the ratio for non - oil domestic revenue rose very little, so that its contribution to total tax revenue declined from 87 to 48 per cent. There is very little doubt that the abundant of oil revenue has led ot a slackening of earlier efforts to increase the yield of other, especially direct, taxes.

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