Tinjauan Teoritas Penetapan VAT Threshold di indonesia

Authors

  • Setiadi Alim Lim Politeknik Universitas Surabaya

DOI:

https://doi.org/10.37477/bip.v3i2.291

Keywords:

threshold, single stage taxes, multi stage taxes, cumulative taxes, value added taxes, administrative cost, compliance cost

Abstract

In designing a VAT, the determination of the threshold magnitude is one key
factor in successful implementation of VAT. Basically, the determination of the
level of the threshold by considering the magnitude of administrative costs and
compliance costs compared to tax revenue generated. Some countries such as
Ghana and Uganda have trouble in the early implementation of VAT due to the
low set of the level of the threshold. Hence the determination of the optimal level
of threshold has become a very important part in supporting the successful
implementation of VAT. This paper is intended to evaluate the magnitude of the
level of threshold applied in Indonesia. The analysis showed that the level of
threshold applied in Indonesia in general its value does not vary much with the
results of calculations using the prevailing theory.

Downloads

Published

2011-07-29

How to Cite

Lim, S. A. (2011). Tinjauan Teoritas Penetapan VAT Threshold di indonesia. BIP’s JURNAL BISNIS PERSPEKTIF, 3(2), Hal 166 – 187. https://doi.org/10.37477/bip.v3i2.291

Issue

Vol. 3 No. 2 (2011): Juli

Section

Articles

License

Authors publishing in this journal agree to the following terms:

  1. The author retains copyright and grants the journal rights of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License  License that allows others to share the work with acknowledgment of the author's work and initial publication in BIP's: Journal of Business Perspectives.
  2. Authors may include separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (e.g., submit to an institutional repository or publish in a book), with an acknowledgment of the original publication in this Journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can lead to productive exchanges, as well as citations of previously published work.

Each author is expected to complete the copyright process with a document of the originality of the manuscript, the templated document is below: