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

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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T35994-Wahyu Priyambodo.pdf :: Unduh

No. Panggil :	T35994
Entri utama-Nama orang :	Wahyu Priyambodo, author


Entri tambahan-Nama orang :	Fauziah Zen, examiner
Entri tambahan-Nama badan :	Universitas Indonesia. Fakultas Ekonomi dan Bisnis

Subjek :	Taxation Elasticity (Economics)
Penerbitan :	[Place of publication not identified]: [Publisher not identified], 2013
Program Studi :	Perencanaan dan Kebijakan Publik

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

No. Panggil	No. Barkod	Ketersediaan
T35994		TERSEDIA

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