Factors in taxation policies issuances

DOI

10.2991/insyma-18.2018.16How to use a DOI?

Keywords

taxation police, debt ratio, budget deficit, unemployment rate, presidential elections

Abstract

Republic of Indonesia has conducted tax reforms repeatedly through government policies issuance, either by law or government regulations. This research aims to identify factors affecting the government to issue the policies in taxation fields. The factors observed and tested include Government Spending, State Revenue, Debt to GDP Ratio, Income Per Capita, Unemployment Rate, and the President Election as the chance to issuing government policies in taxation fields. This research used the data from the year of 1990-2015 period and those data were processed by logistic regression as its analytical tools. The result of this research showed that factors affecting the issuance of taxation policies by the government is related to the Ratio of State Debt and Income Per Capita, while the Budget Deficit, Unemployment Rate, and Presidential Election factors do not affect the chance of taxation polices issuance.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Norbertus Purnomolastu
AU  - Werner R. Murhadi
PY  - 2018/03
DA  - 2018/03
TI  - Factors in taxation policies issuances
BT  - Proceedings of the 15th International Symposium on Management (INSYMA 2018)
PB  - Atlantis Press
SP  - 62
EP  - 65
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-18.2018.16
DO  - 10.2991/insyma-18.2018.16
ID  - Purnomolastu2018/03
ER  -