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Abstract

Since 1983, Indonesian tax policy has been the subject of ongoing reforms in order to replace the old colonial tax arrangements, reduce income dependency from oil and gas, decrease the government's foreign debt and maintain its fiscal sustainability. Nevertheless, after 25 years of reform, actual Indonesian tax performance is still far from what might have been expected as Indonesia have one of the lowest total tax ratios among the ASEAN countries. This research show that the most recent changes put in place may have reduced potential tax revenue from personal income but an increase in the compliance rate.

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Bahasa Abstract

Sejak 1983, kebijakan pajak Indonesia sudah beberapa kali mengalami reformasi untuk menggantikan aturan pajak peninggalan kolonial, mengurangi ketergantungan pada minyak dan gas, menurunkan hutang negara dan menjaga kestabilan fiskal. Walau demikian, setelah 25 tahun reformasi tersebut, pencapaian pajak Indonesia masih masuk kategori yang terendah di negara-negara ASEAN. Makalah ini menemukan bahwa perubahan saat ini justru mengurangi potensi penerimaan pajak dari pajak perseorangan namun ada sisi baik yang ditemukan yaitu peningkatan kepatuhan.

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