Matches in SemOpenAlex for { <https://semopenalex.org/work/W3100138082> ?p ?o ?g. }
- W3100138082 endingPage "148" @default.
- W3100138082 startingPage "131" @default.
- W3100138082 abstract "This research is conducted to find out the possibility of implementation of Value Added Tax as Indonesia local government’s potential revenue. There are not many forms of state or local government revenue in Indonesia and to include Value Added Tax as local government source of income could help to boost the local economy. While the introduction of new taxes is always challenging, it is still possible to improve the performance of the tax administration and thereby increase revenues by improving the efficiency and effectiveness of the tax administration. This paper is using literature review of other countries experience that already implements the policy of state value-added tax in their economy from a legal standpoint and how it will fit into Indonesia’s condition. This research shows that some rules and regulations need to be prepared in order to both implement and adjust to apply the state/local government Value Added Tax in Indonesia. Some approaches to improving the efficiency of tax administration have been pointed out in this report. Sharing of the VAT could be implemented in ways that would raise the efficiency of tax administration, including through increased administrative responsibilities and motivation by subnational government revenue officials." @default.
- W3100138082 created "2020-11-23" @default.
- W3100138082 creator A5006803044 @default.
- W3100138082 creator A5012691705 @default.
- W3100138082 creator A5088722313 @default.
- W3100138082 date "2020-08-31" @default.
- W3100138082 modified "2023-10-16" @default.
- W3100138082 title "The Possibility of VAT Decentralization in Indonesia" @default.
- W3100138082 cites W1520780618 @default.
- W3100138082 cites W1671250123 @default.
- W3100138082 cites W1847401351 @default.
- W3100138082 cites W2008454187 @default.
- W3100138082 cites W2065779222 @default.
- W3100138082 cites W2072594872 @default.
- W3100138082 cites W2077027669 @default.
- W3100138082 cites W2081714882 @default.
- W3100138082 cites W2149531817 @default.
- W3100138082 cites W2150679261 @default.
- W3100138082 cites W2169936914 @default.
- W3100138082 cites W2171484020 @default.
- W3100138082 cites W2241592972 @default.
- W3100138082 cites W2416337348 @default.
- W3100138082 cites W2432576279 @default.
- W3100138082 cites W2791840216 @default.
- W3100138082 cites W2795517817 @default.
- W3100138082 cites W2802299627 @default.
- W3100138082 cites W3041286320 @default.
- W3100138082 cites W3107061257 @default.
- W3100138082 cites W3121249721 @default.
- W3100138082 cites W3124923765 @default.
- W3100138082 cites W2784670669 @default.
- W3100138082 doi "https://doi.org/10.31685/kek.v4i2.460" @default.
- W3100138082 hasPublicationYear "2020" @default.
- W3100138082 type Work @default.
- W3100138082 sameAs 3100138082 @default.
- W3100138082 citedByCount "0" @default.
- W3100138082 crossrefType "journal-article" @default.
- W3100138082 hasAuthorship W3100138082A5006803044 @default.
- W3100138082 hasAuthorship W3100138082A5012691705 @default.
- W3100138082 hasAuthorship W3100138082A5088722313 @default.
- W3100138082 hasBestOaLocation W31001380821 @default.
- W3100138082 hasConcept C100001284 @default.
- W3100138082 hasConcept C10138342 @default.
- W3100138082 hasConcept C105639569 @default.
- W3100138082 hasConcept C111326686 @default.
- W3100138082 hasConcept C11413529 @default.
- W3100138082 hasConcept C119857082 @default.
- W3100138082 hasConcept C121964417 @default.
- W3100138082 hasConcept C136810230 @default.
- W3100138082 hasConcept C138885662 @default.
- W3100138082 hasConcept C144133560 @default.
- W3100138082 hasConcept C162324750 @default.
- W3100138082 hasConcept C17744445 @default.
- W3100138082 hasConcept C182306322 @default.
- W3100138082 hasConcept C193991484 @default.
- W3100138082 hasConcept C195487862 @default.
- W3100138082 hasConcept C199539241 @default.
- W3100138082 hasConcept C2776291640 @default.
- W3100138082 hasConcept C2778137410 @default.
- W3100138082 hasConcept C2778719706 @default.
- W3100138082 hasConcept C2780765947 @default.
- W3100138082 hasConcept C2780964353 @default.
- W3100138082 hasConcept C3116431 @default.
- W3100138082 hasConcept C34447519 @default.
- W3100138082 hasConcept C41008148 @default.
- W3100138082 hasConcept C41895202 @default.
- W3100138082 hasConcept C48103436 @default.
- W3100138082 hasConcept C551662922 @default.
- W3100138082 hasConcept C55214782 @default.
- W3100138082 hasConceptScore W3100138082C100001284 @default.
- W3100138082 hasConceptScore W3100138082C10138342 @default.
- W3100138082 hasConceptScore W3100138082C105639569 @default.
- W3100138082 hasConceptScore W3100138082C111326686 @default.
- W3100138082 hasConceptScore W3100138082C11413529 @default.
- W3100138082 hasConceptScore W3100138082C119857082 @default.
- W3100138082 hasConceptScore W3100138082C121964417 @default.
- W3100138082 hasConceptScore W3100138082C136810230 @default.
- W3100138082 hasConceptScore W3100138082C138885662 @default.
- W3100138082 hasConceptScore W3100138082C144133560 @default.
- W3100138082 hasConceptScore W3100138082C162324750 @default.
- W3100138082 hasConceptScore W3100138082C17744445 @default.
- W3100138082 hasConceptScore W3100138082C182306322 @default.
- W3100138082 hasConceptScore W3100138082C193991484 @default.
- W3100138082 hasConceptScore W3100138082C195487862 @default.
- W3100138082 hasConceptScore W3100138082C199539241 @default.
- W3100138082 hasConceptScore W3100138082C2776291640 @default.
- W3100138082 hasConceptScore W3100138082C2778137410 @default.
- W3100138082 hasConceptScore W3100138082C2778719706 @default.
- W3100138082 hasConceptScore W3100138082C2780765947 @default.
- W3100138082 hasConceptScore W3100138082C2780964353 @default.
- W3100138082 hasConceptScore W3100138082C3116431 @default.
- W3100138082 hasConceptScore W3100138082C34447519 @default.
- W3100138082 hasConceptScore W3100138082C41008148 @default.
- W3100138082 hasConceptScore W3100138082C41895202 @default.
- W3100138082 hasConceptScore W3100138082C48103436 @default.
- W3100138082 hasConceptScore W3100138082C551662922 @default.
- W3100138082 hasConceptScore W3100138082C55214782 @default.
- W3100138082 hasIssue "2" @default.