Simanjuntak, Timbul H. (2012) Penerimaan Perpajakan di Negara Asean. Jurnal Ekonomi & Studi Pembangunan, 4 (2). pp. 181-187. ISSN 2086-1575
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Abstract
This paper aims to analyze the progress of tax revenue in Asean Countries; Indonesia, Malaysia, Thailand and Philiphine from 1990 until 2009. The methods of analyze is descriptive statistic. The result of analysis shows that tax revenue in Asean countries have similarly pattern. The external shocks give the contagion effect to economic progress among four Asean countries. Although, this research also find that tax ratio in Thailand has higher rate than in Malaysia, Philiphine and Indonesia. Therefore, each country in Asean may anticipate the external shocks by appropriate tax policy to achieve optimum tax revenue in Asean countries.
| Item Type: | Article |
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| Uncontrolled Keywords: | tax revenue, tax ratio, contagion effect, sunset policy |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 16 Apr 2015 05:37 |
| Last Modified: | 16 Apr 2015 05:37 |
| URI: | http://repository.maranatha.edu/id/eprint/11845 |
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