Factors in taxation policies issuances

Purnomolastu, Norbertus and Murhadi, Werner Ria (2018) Factors in taxation policies issuances. In: International Symposium on Management 15th, 01 March 2018, Burapha, Thailand.

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Abstract

Republic of Indonesia has conducted tax reforms repeatedly through government policies issuance, either by law or government regulations. This research aims to identify factors affecting the government to issue the policies in taxation fields. The factors observed and tested include Government Spending, State Revenue, Debt to GDP Ratio, Income Per Capita, Unemployment Rate, and the President Election as the chance to issuing government policies in taxation fields. This research used the data from the year of 1990-2015 period and those data were processed by logistic regression as its analytical tools. The result of this research showed that factors affecting the issuance of taxation policies by the government is related to the Ratio of State Debt and Income Per Capita, while the Budget Deficit, Unemployment Rate, and Presidential Election factors do not affect the chance of taxation polices issuance.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Management
Depositing User: Werner R. Murhadi 31124
Date Deposited: 25 Jan 2019 09:20
Last Modified: 21 Mar 2019 08:58
URI: http://repository.ubaya.ac.id/id/eprint/34216

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