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Paradoxon and Residual Factor in Indonesian Taxation

Author

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  • Dietrich Lerche

Abstract

Berdasarkan pengamatan perkembangan perpajakan di Indonesia sejak pertengahan tahun 1960-an sampai awal tahun 1980-an, makalah ini mencoba mengkaitkan perhitungan teoritis dengan kenyataan yang berlaku. Bahwa dalam periode tersebut, ratio pajak di Indonesia melompat dari 4% dalam tahun 1966 menjadi 24% dalam tahun 1974. Tercatat kenaikan substansial dalam bentuk nominal dari Rp. ISO milyar dalam tahun 1968 menjadi Rp 1.700,- milyar dalam tahun 1974/75. Perkembangan yang drastis itu menunjukkan suatu paradok, mengingat dalam periode tersebut Indonesia melakukan pemotongan pajak secara ekstensif

Suggested Citation

  • Dietrich Lerche, 1983. "Paradoxon and Residual Factor in Indonesian Taxation," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 31, pages 359-392, Desember.
    • Handle: RePEc:lpe:efijnl:198317
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    Keywords

    factor; tax; varieable; economy;
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