A study of the Indonesian's income tax reforms and the development of income tax revenues

Article English OPEN
Putra, Eureka;
(2014)
  • Publisher: 山口大学大学院東アジア研究科
  • Journal: 東アジア研究,volume 12,pages55-67 (issn: 1347-9415)
  • Publisher copyright policies & self-archiving
  • Subject: Indonesian tax reforms | income tax revenues | tax ratio | tax reforms | income tax

This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax b... View more
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