UI - Tesis Membership :: Kembali

UI - Tesis Membership :: Kembali

Estimasi tax elasticity, tax buoyancy dan government tax effort untuk PPN dan PPnBM di Indonesia menggunakan metode indeks divisia : periode tahun anggaran 1985/1986-2011 = Estimation of tax elasticity, tax buoyancy and government tax effort for the value added tax and luxury sales tax in Indonesia using divisia index method : the period of fiscal year 1985/1986-2011 / Wahyu Priyambodo

Wahyu Priyambodo; Fauziah Zen, examiner ([Publisher not identified] , 2013)

 Abstrak

ABSTRAK
Tesis ini membahas estimasi tax elasticity dan tax buoyancy PPN/PPnBM di
Indonesia selama periode penelitian tahun anggaran 1985/1986 sampai
dengan 2011. Hasil penelitian menunjukkan bahwa besarnya koefisien tax
elasticity lebih kecil daripada koefisen tax buoyancy, sehingga dapat disimpulkan
bahwa kebijakan diskresi PPN/PPnBM selama periode penelitian efektif
meningkatkan penerimaan PPN/PPnBM. Walaupun demikian, dengan
menggunakan indikator koefisien government tax effort, diketahui bahwa upaya
positif kebijakan diskresi PPN/PPnBM untuk meningkatkan penerimaan
PPN/PPnBM yang selama periode penelitian diterbitkan masih dikategorikan
rendah.

ABSTRACT
This thesis discusses the estimation of tax elasticity and tax buoyancy VAT / sales tax
on luxury goods in Indonesia during the study period fiscal year 1985/1986 through
2011. The results showed that the magnitude of the tax elasticity coefficient is smaller
than the coefficient of tax buoyancy, so it can be concluded that the policy discretion
VAT / sales tax on luxury goods during the study period effectively increase VAT /
sales tax on luxury goods revenue. However, by using government tax effort
coefficient indicator, note that the positive efforts discretionary policies VAT / sales
tax on luxury luxury to increase VAT revenue / sales tax on luxury goods that during
the period of the study published still considered low..

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 Metadata

Jenis Koleksi : UI - Tesis Membership
No. Panggil : T35994
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2013
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiii, 122 pages : illustration ; 28 cm. + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
T35994 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20350251
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