Please use this identifier to cite or link to this item:
http://repository.ipb.ac.id/handle/123456789/67506
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Damanhuri, Didin S. | |
dc.contributor.author | Wigiana, Lira | |
dc.date.accessioned | 2014-01-28T01:38:08Z | |
dc.date.available | 2014-01-28T01:38:08Z | |
dc.date.issued | 2013 | |
dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/67506 | |
dc.description.abstract | Tax plays an important role as a source to finance the development of the country, although if the tax ratio and the number of individual taxpayers in Indonesia are compared with other countries, the tax revenue in Indonesia is not optimal yet. This research aims to know about factor that can increase the number of individual taxpayers in Indonesia comparison to Australia. Furthermore the connection between tax system, democracy, and rent-seeking activity; also the effect to tax revenue are analysed. The method is Panel Data Analysis in 15 countries of G-20 include Indonesia and Australia. Data used in this research are tax revenue as percentage of GDP, Democracy Index, Paying Taxes Ranking, and International Country Risk Guide (ICRG) Index from 2008 until 2011. The best model is Fixed Effect Model with cross section weights and white cross section. The estimation shows that a good tax system, full democracies, and the absent of rent-seeking have a significant and positive effect to tax revenue. | en |
dc.language.iso | id | |
dc.title | Analisis Perbandingan Sistem Pajak di Indonesia dengan Australia dalam Perspektif Ekonomi Politik | en |
dc.subject.keyword | Panel Data | en |
dc.subject.keyword | Rent-Seeking | en |
dc.subject.keyword | Democracy | en |
dc.subject.keyword | Tax system | en |
Appears in Collections: | UT - Economics and Development Studies |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
H13iwi.pdf Restricted Access | full text | 2.23 MB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.