Analisis komparasi regulasi registrasi wajib pajak orang pribadi di indonesia dan australia.  

Oleh:

Siswahyudi

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: JKAP: Jurnal Kebijakan dan Administrasi Publik vol. 12 no. 01 (May 2008), page 41.
Topik: NPWP (Nomor Pokok wajib Pajak); TFN: Registered Individual Taxpayer; Indonesia; Australia

Ketersediaan

Perpustakaan PKPM Nomor Panggil: J98 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Today, the revenue from income tax (excluding income tax on oil and gas from petroleum company) in Indonesian State Budget still be dominated from corporate income tax. The contribution from individual income tax is still very low (about 16,95%), if it compared with developed-countries' revenue in which individual income tax accrued four times as much as corporate income tax. The low level of individual income tax revenue has positive correlaton with the low level of registered individual taxpayer that has "Tax Identification Number" card.

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