ERSTIMATING INDONESIA'S CORPORATE INCOME TAX POTENTIAL 2006-2010
AN ANALYSIS OF INPUT OUTPUT TABLE
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
Downloads
This work is licensed under a Creative Commons Attribution 4.0 International License.
Dengan mengirimkan artikel ke Jurnal BPPK, Penulis setuju bahwa copyright atas artikel tersebut menjadi hak milik Jurnal BPPK.
Namun demikian, Penulis tetap berkewajiban untuk menjaga integritas dan mematuhi segala peraturan dan perundang-undangan yang berlaku, termasuk konsekuensi hukum di dalamnya.
Apabila dikemudian hari ditemukan tindakan yang melanggar hukum yang dilakukan oleh Penulis dalam usahanya menulis artikel yang dikirim ke Jurnal BPPK, maka konsekuensi hukum menjadi tanggung jawab penulis dan dengan ini membebaskan pengelola Jurnal BPPK dari segala tuntutan hukum.
Apabila hal ini terjadi, pengelola Jurnal BPPK berhak mencabut artikel tersebut dari terbitan yang telah diterbitkan.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
