Essays on Indonesian Taxation, Inefficiency, and Corruption
Author | : Luky Alfirman |
Publisher | : |
Total Pages | : 148 |
Release | : 2004 |
ISBN-10 | : OCLC:255539572 |
ISBN-13 | : |
Rating | : 4/5 (72 Downloads) |
Download or read book Essays on Indonesian Taxation, Inefficiency, and Corruption written by Luky Alfirman and published by . This book was released on 2004 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second paper attempts to estimate the tax potential of two sources of revenue for local governments: local taxes and property tax--by using the special regression analysis of the stochastic frontier. Our empirical findings show that none of the local governments have maximized their tax potential. If all local governments were able to utilize all their tax potential, then they would get very substantial additional tax revenues (0.14 and 0.18 percent of GDP from local taxes and property tax, respectively, while current total local tax revenue is about 0.36 percent of GDP).