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The Effect of the Implementation of the New Regulation on Personal Income Taxation in Indonesia (The Law Number 17 / 2000) on the Behavior of Personal Income Tax and Islamic Income Tithe (Zakat Mal) Payer

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Author Info
Ekki Syamsulhakim () (Department of Economics, Padjadjaran University)

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Abstract

This paper has attempted to discuss the behavior of three different types of people due to the implementation of the new law regarding personal income tax in Indonesia. The outcome of the implementation of the law is ambiguous, due to (1) the lack of information about how honest the tax payer and the zakat payer in Indonesia in conducting their obligation (2) unavailability of complete data regarding zakat collection both directly to the mustahiq and through the zakat collectors (including the Zakat Management Board).

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File URL: http://www.equitablepolicy.org/wpaper/200202.pdf
File Format: application/pdf
File Function: First version, 2002
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Publisher Info
Paper provided by Department of Economics, Padjadjaran University in its series Working Papers in Economics and Development Studies (WoPEDS) with number 200202.

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Length: 10 pages
Date of creation: Jun 2002
Date of revision: Jun 2002
Handle: RePEc:unp:wpaper:200202

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Related research
Keywords: income tax; islamic economics;

Find related papers by JEL classification:
H40 - Public Economics - - Publicly Provided Goods - - - General

References listed on IDEAS
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  1. Kirchler, Erich, 1997. "The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation," The Journal of Socio-Economics, Elsevier, vol. 26(4), pages 421-437. [Downloadable!] (restricted)
  2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
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This page was last updated on 2009-12-17.

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