Evaluating the Indonesian VAT policy: evidence from the Indonesian household surveys

The VAT holds a significant role as the second largest contributor to Indonesia's tax revenue . However, the government must pay attention not only to the tax revenue but also to good tax principles. The four ultimate tax collection principles are fairness, certainty, convenience, and efficienc...

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Bibliographic Details
Main Author: Bukit, Irene Santi Beru
Format: Thesis (University of Nottingham only)
Language:English
Published: 2024
Subjects:
Online Access:https://eprints.nottingham.ac.uk/79681/