The Effect of the Implementation of the New Regulation on Personal Income Taxation in Indonesia (The Law Number 17 / 2000) on the Behavior of Personal Income Tax and Islamic Income Tithe (Zakat Mal) Payer

Ekki Syamsulhakim ()

No 200202, Working Papers in Economics and Development Studies (WoPEDS) from Department of Economics, Padjadjaran University

Abstract: This paper has attempted to discuss the behavior of three different types of people due to the implementation of the new law regarding personal income tax in Indonesia. The outcome of the implementation of the law is ambiguous, due to (1) the lack of information about how honest the tax payer and the zakat payer in Indonesia in conducting their obligation (2) unavailability of complete data regarding zakat collection both directly to the mustahiq and through the zakat collectors (including the Zakat Management Board).

Keywords: income tax; islamic economics (search for similar items in EconPapers)
JEL-codes: H40 (search for similar items in EconPapers)
Date: 2002-06, Revised 2002-06
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Persistent link: http://EconPapers.repec.org/RePEc:unp:wpaper:200202

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