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The Indonesian Tax Structure

Author

Listed:
  • J.S. Uppal

    (Faculty of Economies Gadjah Mada University Yogyakarta)

Abstract

Sebagai alat fiskal yang dipergunakan untuk mengarahkan perekonomian nasional mencapai tujuan soslo-ekonomlnya, maka perpajakan memegang peranan penting dalam pembangunan bangsa. Dalam perekonomian negaranegara sedang berkembang, seperti Indonesia, tujuannya meliputi pula untuk mendorong pertumbuhan ekonomi, memperluas lapangan kerja, stablllsasl, dan pemerataan pendapatan serta kesejahteraan yang lebih adll. Kebijaksanaan perpajakan yang tepat akan dapat mengoptlmalkan alokasi sumber-sumber pendapatan nasional terhadap formasl modal dan penanaman modal balk dl sektor swasta maupun pemerintah. Dan, dengan penggunaan sumber-sumber pendapatan tersebut secara eflsien maka akan dapat mendukung pertumbuhan ekonomi yang lebih pesat. Peningkatan tabungan nasional yang terjadi karenanya juga akan memberi peluang yang lebih balk bagi kredit investasi.

Suggested Citation

  • J.S. Uppal, 1986. "The Indonesian Tax Structure," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 34, pages 41-70.
    • Handle: RePEc:lpe:efijnl:198602
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    Keywords

    tax; structure; fiscal;
    All these keywords.

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