IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

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

  • Ekki Syamsulhakim

    ()

    (Department of Economics, Padjadjaran University)

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).

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://lp3e.fe.unpad.ac.id/wopeds/200202.pdf
File Function: First version, 2002
Download Restriction: no

Paper provided by Department of Economics, Padjadjaran University in its series Working Papers in Economics and Development Studies (WoPEDS) with number 200202.

as
in new window

Length: 10 pages
Date of creation: Jun 2002
Date of revision: Jun 2002
Handle: RePEc:unp:wpaper:200202
Contact details of provider: Postal: Jalan Cimandiri No.6, Bandung 40115
Phone: (062)022-4204510
Fax: (062)022-4204510
Web page: http://ceds.fe.unpad.ac.id
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:unp:wpaper:200202. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Arief Anshory Yusuf)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.