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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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  • Ekki Syamsulhakim

    (Department of Economics, Padjadjaran University)

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).

Suggested Citation

  • Ekki Syamsulhakim, 2002. "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) P," Working Papers in Economics and Development Studies (WoPEDS) 200202, Department of Economics, Padjadjaran University, revised Jun 2002.
    • Handle: RePEc:unp:wpaper:200202
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    File URL: http://lp3e.fe.unpad.ac.id/wopeds/200202.pdf
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    References listed on IDEAS

    as
    1. Tresch, Richard W., 2014. "Public Finance," Elsevier Monographs, Elsevier, edition 3, number 9780124158344.
    2. Kirchler, Erich, 1997. "The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 26(4), pages 421-437.
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    More about this item

    Keywords

    income tax; islamic economics;

    JEL classification:

    • H40 - Public Economics - - Publicly Provided Goods - - - General

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