Ditemukan 1 dokumen yang sesuai dengan query
Rubino Sugana
"
Abstract
This study is conducted to develop a model that can be used to estimate the VAT revenue potential, tax gaps, and the impact of policy changes using the Input-Output Table. The amount of VAT revenue projection generated by this model is close to the VAT revenue realisation. The result of this study shows that the VAT compliance rate is only around 53%. Improving VAT compliance rate would generate a higher impact on VAT revenue as ...
"
2016
J-pdf
Artikel Jurnal Universitas Indonesia Library