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Dampak Reformasi Perpajakan terhadap Efisiensi Sistem Pemungutan Pajak

Erik Manson Ambarita

Abstract


This study aims to (1) analyze the impact of tax reforms on the efficiency of tax collection system, (2) analyze the form of tax reform on improving the efficiency of tax collection system, (3) view the threats encountered in the reform of taxation, and (4) propose improvements for future tax reforms for the tax collection efficiency. The study shows that the views of improved tax ratio, tax collection systems have improved efficiency. Tax reform in 1983 provided the foundation for tax reform next period. Tax reform in 2000 gave the most significant result of increased efficiency of tax collection system.

Keywords


tax reforms; tax collection system; tax ratio; tax policy

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References


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DOI: http://dx.doi.org/10.21002/jke.v5i2.57

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