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Academic literature on the topic 'Income tax Indonesia Econometric models'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Income tax Indonesia Econometric models"

1

Mariyono, Joko. "Exemption of Fiscal Exit Tax: Its Impact on International Flights and Tax Revenue." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 16, no. 1 (August 29, 2015): 22. http://dx.doi.org/10.23917/jep.v16i1.934.

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Fiscal tariff is considered as personal income tax, collected in advance when adult people who have been staying in Indonesia for more than 183 days go overseas. The magnitude of tariff was sometime much greater than the airfare itself, particularly for international flight to ASEAN member countries. This study aims to measure the impact of elimination of fiscal tariff applied to international flight passenger departing from Indonesia. Potential loss in government revenue from income tax and number of international passengers were analyzed. This study used descriptive and econometric methods. Annual and monthly time series data were collected for publication of the Indonesian Statistical Agency and Central Bank of Indonesia during the periods 2008-2012. The results show that the elimination of fiscal tariff did not affect the government revenue resulting from personal income tax. The impact of tariff elimination was to increase the rate in number of passengers going overseas.
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Turnbull, Geoffrey K. "Alternative Local Public Education Expenditure Functions: An Econometric Evaluation." Public Finance Quarterly 15, no. 1 (January 1987): 45–60. http://dx.doi.org/10.1177/109114218701500103.

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This article presents a formal econometric evaluation of competing median voter public education demand specifications. The Cox specification test is used to determine the appropriate role for intergovernmental aid and the appropriate tax share definition in the empirical models. Tests of the aid specification yield support for the popular notion that allowing for different voter income and aid elasticities is superior to treating aid as a supplement to voter income. Tests of the tax share definition indicate that the partial tax exporting tax share is superior to the complete and zero exporting tax shares examined. The results also indicate that the present theoretical models need to be extended to provide a greater role for the mix of nonresidential property in determining community fiscal behavior.
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Kalaš, Branimir, Vera Mirović, and Nada Milenković. "An application of dynamic models in evaluating relationship between direct taxes and investment in OECD countries." Industrija 49, no. 3-4 (2021): 7–23. http://dx.doi.org/10.5937/industrija49-35561.

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The article researches the direct tax effect on investment share in thirty-five OECD countries for the period from 1996 to 2016 year. The goal of this research is to determine how direct taxes influence on investment level measured by the share in the gross domestic product. The empirical analysis enables the implementation of fundamental econometric procedures as well as different dynamic panel models in order to measure effect of direct taxes. Results of Hausman show that PMG model is appropriate for measuring the effect of tax revenue growth, personal income tax, corporate income tax and property tax on investment share in selected countries. The model results reflect significant effect of tax revenue growth, personal income tax and property tax in the long term, while corporate tax is not significant for investment share in OECD countries. However, direct taxes do not have significant impact on investment share in the short-term, except tax revenue growth has positive effect on the investment in observed period.
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Sadiku, Luljeta, Merale Fetahi-Vehapi, and Murat Sadiku. "EMPIRICAL ANALYSIS OF EFFECTS OF INCOME TAX ON ECONOMIC GROWTH OF WESTERN BALKAN COUNTRIES." Knowledge International Journal 28, no. 1 (December 10, 2018): 129–35. http://dx.doi.org/10.35120/kij2801129s.

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The existing theoretical literature advocates that tax policy plays a vital role on the economic development, principally policy that include a reduction in the rate of taxation is a dominant incentive of economic growth. In this regard, almost all Western Balkan countries cut the income tax and move to a flat tax rate in order to stimulate the employment and investment which in turn will spur the economic growth. Thus, the purpose of this research paper is to empirically examine how changes of income tax affect the economic growth of Western Balkan countries. For analysing this issue, panel econometric models are employed using yearly data for the time period 2005-2016. The estimation results reveal that the personal income tax has positive and significant impact on growth. While corporate tax has negative impact on growth in almost all models, but the coefficient is statistically insignificant. This implies that the current corporate tax rates couldn’t endow with sustainable economic growth in the sample countries.
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5

Nugrahani, Yustisia Purba, and Benedictus Raksaka Mahi. "Analysis of the correlation between ICT and Tax Revenue in Indonesia." Jurnal Ekonomi Modernisasi 18, no. 2 (September 17, 2022): 169–83. http://dx.doi.org/10.21067/jem.v18i2.7263.

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This research aims to analyze the impact of ICT utilization in tax collection at the national, provincial and district/city levels. This research focuses on how far the impact of ICT utilization in increasing tax revenue. Based on that, this research recognizes three econometric models, namely central, provincial and district/city tax revenue models which analyzed through Fixed Effect Model (FEM) and Random Effect Model (REM) then selected by Hausman test. The results indicate that on average, an increase in SMEs using ICT with IP-ICT level 5, will increase the central tax ratio, then an increase in motorized vehicles whose owners use ICT with IP-ICT level 5, will increase the provincial tax ratio, an increase in Gross Regional Domestic Product of the hotel and/or restaurant sector whose owners/managers use the ICT with IP-ICT level 5, will increase district/city tax ratio. The implication of this research, Central Government needs to socialize the use of ICT-based tax applications, Provincial Government should coordinate with local police in disseminating the use of online tax applications for motor vehicle tax, District/City Governments periodically socialize the obligation to use the tapping box or online cash register machine.
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Setianingrum, Any, Aam Slamet Rusydiana, and Penny Rahmah Fadhilah. "Zakat as a Tax Credit for Raising Indonesian Tax Revenue." International Journal of Zakat 4, no. 1 (May 31, 2019): 77–87. http://dx.doi.org/10.37706/ijaz.v4i1.110.

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This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable. Keywords: Zakat, tax, credit, ANP, Indonesia
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7

Dunn, Sarah, John M. Quigley, and Larry A. Rosenthal. "The Effects of Prevailing Wage Requirements on the Cost of Low-Income Housing." ILR Review 59, no. 1 (October 2005): 141–57. http://dx.doi.org/10.1177/001979390505900108.

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Recent California legislation extends the application of prevailing wage regulations to construction workers building subsidized low-income residential projects. Econometric evidence based on micro data covering 205 residential projects subsidized by the California Low Income Housing Tax Credit since 1996 and completed by mid-2002 demonstrates that construction costs increased substantially under prevailing wage requirements. Estimates of additional construction costs in the authors' most extensive models range from 9% to 37%. The analysis controls for variations in cost by geographical location and for differences in project characteristics, financing, and developer attributes. The authors estimate the effect of uniform imposition of these regulations on the number of new dwellings for low-income households produced under the tax credit program in California. Under reasonable assumptions, the mid-range estimate of the prospective decrease exceeds 3, 100 units per year.
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8

Dekiawan, Hermada. "KONVERGENSI PENERIMAAN DAN PENGELUARAN PEMERINTAH PROVINSI DI INDONESIA:." Buletin Ekonomi Moneter dan Perbankan 17, no. 1 (September 26, 2017): 1. http://dx.doi.org/10.21098/bemp.v17i1.1.

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The study analyse sigma and beta convergence of provincial government revenues and expenditures in Indonesia (APBD) by using panel data 30 provinces over the period 2000-2012. The variables used in this study consists of real income per capita and the revenues and expenditures variables in the APBD. The study also included a spatial weights matrix to analyse dependency among provinces. Spatial weights matrix used consists of two types of weights, the real income per capita and the geographical distance. Testing for the presence of spatial dependency performed using Moran's I. The model used in this study are spatial autoreregressive model (SAM) and the spatial error model (SEM). The models are estimated using panel least squares, fixed effects, random effects, as well as both GMM first difference (GMM-DIFF) and system GMM (GMM-SYS). Based on sigma convergence approach, the results of the study showed that during the period of 2000-2012 occurred convergence on total revenue, income, tax, fund balance, total spending, employee spending, and goods spending, but not for the real income per capita. Estimation with beta convergence approach conducted on four variables as each sample (in per capita value), namely: total income, tax, total spending, and goods spending. Estimation with beta convergence is done by using additional explanatory variables which include: economic growth, the degree of openness, as well as economic growth. Based on the beta convergence approach, the study results indicate the occurrence of convergence on total income, tax, total spending, and goods spending. Estimates also lead to the conclusion that there are spatial dependencies between provinces either use distance and income per capita weight.
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9

Perkins, J. O. N. "Macroeconomic Effects of a Switch to Indirect Taxes: Some Evidence from the UK and the EC." Economic and Labour Relations Review 3, no. 1 (June 1992): 36–47. http://dx.doi.org/10.1177/103530469200300103.

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This paper considers the evidence from simulations with major econometric models of the UK and EC relating to the effects on the main macroeconomic variables of a switch towards indirect taxation. The conclusion from this evidence is that a switch from income tax towards indirect taxation tends to increase the price level, the rate of inflation, the current account deficit, and the public sector borrowing requirement, and to reduce the country's net wealth, at any given level of real GDP. One especially important conclusion is that the increase in inflation is significantly due to the cut in income tax, and not only to the effects of the rise in indirect taxation; and that the effects on inflation of the cut in income tax tend to last longer than those of the rise in indirect taxation. If the government of the country making the switch in taxation tries to hold down the consequently higher inflation and the rise in the current account deficit by reducing economic growth, the adverse economic effects will be correspondingly greater — and this appears to be what happened in both Britain and New Zealand, the two OECD countries that have made a marked shift in tax structure in this direction over the past decade.
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10

Purwono, J. "Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, no. 02 (December 7, 2015): 167–80. http://dx.doi.org/10.35838/jrap.v2i02.108.

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A B S T R A C T This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance. A B S T R A K Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak. JEL Classification: H20, K34
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Books on the topic "Income tax Indonesia Econometric models"

1

S, Feldstein Martin. Tax avoidance and the deadweight loss of the income tax. Cambridge, MA: National Bureau of Economic Research, 1995.

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2

Kaplow, Louis. Human capital and the income tax. Cambridge, Mass: National Bureau of Economic Research, 1993.

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3

Nagar, A. L. Projection of quarterly corporate and income tax collection. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2004.

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Slemrod, Joel. The optimal two-bracket linear income tax. Cambridge, Mass: National Bureau of Economic Research, 1991.

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Conesa, Juan Carlos. On the optimal progressivity of the income tax code. Cambridge, MA: National Bureau of Economic Research, 2005.

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Saez, Emmanuel. Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications. Cambridge, Mass: National Bureau of Economic Research, 2004.

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Saez, Emmanuel. Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications. Cambridge, MA: National Bureau of Economic Research, 2004.

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Feenberg, Daniel. Distributional effects of adopting a national retail sales tax. Cambridge, MA: National Bureau of Economic Research, 1997.

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Keen, Michael. The " flat tax(es)": Principles and evidence. [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Dept., 2006.

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Blumenthal, Marsha. The determinants of income tax compliance: Evidence from a controlled experiment in Minnesota. Cambridge, MA: National Bureau of Economic Research, 1998.

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