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The 2008 Indonesia’s Taxation Reform and Its Impact on Indonesian Tax Compliance

Adianto, Indra Yanuareza LU (2019) EKHS21 20191
Department of Economic History
Abstract
Indonesia had a taxation reform that was started from 2001 and ended in 2008. The taxation reform transformed both the tax regulation and tax institution. This study evaluates the impact of the taxation reform in Indonesia in 2008 to the tax compliance level of taxpayer, both corporate and personal taxpayer, in Indonesia and what factors that influence Indonesian tax compliance after the taxation reform. The tax compliance level in this study was measured by comparing the number of annual tax report submitted from corporate and personal taxpayer and the number of taxpayer that obliged to submit their tax report.
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author
Adianto, Indra Yanuareza LU
supervisor
organization
course
EKHS21 20191
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Taxation Reform, Tax Compliance Ratio, Tax Report, Corporate Taxpayer, Personal Taxpayer
language
English
id
8993330
date added to LUP
2019-11-21 09:05:22
date last changed
2019-11-21 09:05:22
@misc{8993330,
  abstract     = {Indonesia had a taxation reform that was started from 2001 and ended in 2008. The taxation reform transformed both the tax regulation and tax institution. This study evaluates the impact of the taxation reform in Indonesia in 2008 to the tax compliance level of taxpayer, both corporate and personal taxpayer, in Indonesia and what factors that influence Indonesian tax compliance after the taxation reform. The tax compliance level in this study was measured by comparing the number of annual tax report submitted from corporate and personal taxpayer and the number of taxpayer that obliged to submit their tax report.},
  author       = {Adianto, Indra Yanuareza},
  keyword      = {Taxation Reform,Tax Compliance Ratio,Tax Report,Corporate Taxpayer,Personal Taxpayer},
  language     = {eng},
  note         = {Student Paper},
  title        = {The 2008 Indonesia’s Taxation Reform and Its Impact on Indonesian Tax Compliance},
  year         = {2019},
}