Tinjauan Teoritis Penetapan VAT Threshol di Indonesia

Alim, Setiadi (2011) Tinjauan Teoritis Penetapan VAT Threshol di Indonesia. Jurnal Bisnis Perspektif, 3 (2). ISSN 1979-4932

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Abstract

In Designing a VAT, the determinarivn of the rhre.,hold magnuuch: rs one key Factor in successful implementation of VAT Basically the determination of the level of the threshold by considermg the magnitude of administrative costs and compliance compared to tax revenue generated Some countries such as Ghana and Uganda have trouble in the early implementation of VAT due to the low set of the level of the threshold. Hence the determination of the optimal level of threshold has become a very important part in supporting the successful implementation of VAT. This paper is intended to evaluate the magnitude of the level of threshold applied in Indonesia. The analysis showed that the level of threshold applied in Indonesia in general its value does not vary much with the result of calculations using the prevailing theory

Item Type: Article
Uncontrolled Keywords: threshold, single stage taxes, multi stage taxes, cumulative taxes, value added taxes, administrative cost, compliance cost
Subjects: H Social Sciences > HG Finance
Divisions: Polytechnic > Diploma in Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 06 Mar 2015 07:35
Last Modified: 06 Mar 2015 07:35
URI: http://repository.ubaya.ac.id/id/eprint/23534

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