The Implication of Integration and Diversification on 'Oil and Gas' Industries Among ASEAN Countries

2016 ◽  
Author(s):  
Hung Quang Do ◽  
Ishaq Bhatti ◽  
Muhammad Shahbaz
Keyword(s):  
Oil And Gas ◽  
Asean Countries

scholarly journals Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008

2018 ◽  
Vol 63 (2) ◽  
pp. 97 ◽  
Author(s):  
Bimo Wijayanto ◽  
Yogi Vidyattama
Keyword(s):  
Impact Analysis ◽  
Oil And Gas ◽  
Compliance Rate ◽  
Foreign Debt ◽  
Personal Income ◽  
Fiscal Sustainability ◽  
Tax Revenue ◽  
Asean Countries ◽  
Distributional Impact ◽  
Tax Ratios

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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