Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Vol 3 (2011): Jurnal BPPK (Printed Version)

ERSTIMATING INDONESIA'S CORPORATE INCOME TAX POTENTIAL 2006-2010

Reko Anjariadi (Unknown)



Article Info

Publish Date
22 Jan 2018

Abstract

Indonesia's tax ratio is low compared to other countries. the importance of tax is unarguable. Currently, tax revenue contributes 70% of the state budget. it is necessary to know how large the tax potential from the indonesian economy actuallyis. Since corporate income tax is the highest contributor of tax revenue , it is important to calculate the tax potential using many diffrent approaches. This study tries to give alternatives in estimating the corporate income tax potential by using input-output analyses. an operating surplus in the input-output table is considered as a proxy af taxable income. By using impact analysis and the leontief inverse, the author forecasts an operating surplus for years 2006-2010 based the 2005 input-output table. Another important tool is an adjusment on the effective tax rate , since it is unrealistic if using statutory tax. Furthermore, there are several main sectors that still have room for collecting taxes as follows: processingsectors, financial and real estate sectors, transfortationand communication sectors, trade hotel and restaurant sectors non oil and gas mining sectors, and other services sectors . This study proposes that indonesia has the potential to achieve a higher tax ratio in the near future

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Journal Info

Abbrev

jurnalbppk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BPPK merupakan publikasi ilmiah yang berisi tulisan yang diangkat dari hasil penelitian di bidang keuangan negara. Terbit pertama kali tahun 2010. Artikel yang diterbitkan dalam Jurnal BPPK telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota ...