Lembaga Penyelidikan Ekonomi dan Masyarakat – Fakultas Ekonomi dan Bisnis – Universitas Indonesia
20
Feb
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20
Feb
Abstract The CIT reform enacted by Law No.36 of 2008 cuts maximum tax rates from 30 per cent to 25 per cent and offers some incentives for business in Indonesia. This study aims at measuring the impacts of 2008 CIT reform on tax revenue and poverty. The 2008 CIT reform supported with the administrative reforms...Read More
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Abstract This dissertation has two main objectives. First, we investigate the effectiveness of penalties and other enforcement tools on regulatory compliance, and comprehensively address problems that exist in previous regulatory compliance studies. Second, we develop a model that explains why most empirical studies of regulatory compliance yield results that seem to be inconsistent with the...Read More