Economics at your fingertips  

Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008

Bimo Wijayanto () and Yogi Vidyattama
Additional contact information
Bimo Wijayanto: Kedeputian Bidang Kajian Pengelolaan Isu-isu Sosial, Budaya, dan Ekologi Strategis – Kantor Staf Presiden

Economics and Finance in Indonesia, 2017, vol. 63, 97-113

Abstract: Since 1983, Indonesian tax policy has been the subject of ongoing reforms in order to replace the old colonial tax arrangements, reduce income dependency from oil and gas, decrease the government’s foreign debt and maintain its fiscal sustainability. Nevertheless, after 25 years of reform, actual Indonesian tax performance is still far from what might have been expected as Indonesia have one of the lowest total tax ratios among the ASEAN countries. This research show that the most recent changes put in place may have reduced potential tax revenue from personal income but an increase in the compliance rate.

Keywords: personal income tax; microsimulation; Indonesia (search for similar items in EconPapers)
JEL-codes: H20 H60 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in Economics and Finance in Indonesia from Faculty of Economics and Business, University of Indonesia Contact information at EDIRC.
Bibliographic data for series maintained by Muhammad Halley Yudhistira ().

Page updated 2019-09-06
Handle: RePEc:lpe:efijnl:201706