Ditemukan 3 dokumen yang sesuai dengan query
Nufransa Wira Sakti
Jakarta: Visimedia, 2015
336.29 NUF e
Buku Teks Universitas Indonesia Library
Rubino Sugana
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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 ...
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2016
J-pdf
Artikel Jurnal Universitas Indonesia Library
Budi Susila
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Abstract
Taxpayers and Young Generation: Tax Morale of Indonesian College Students
This paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia ...
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2016
PDF
Artikel Jurnal Universitas Indonesia Library
