The Marginal Effective Tax Rates in Korea for 45 Years: 1960-2004

Yoo, Ilho

doi:10.2139/ssrn.1006943

Cited by 1 publication

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“…Although this applies to all countries, this problem is felt in developing countries where complex taxation systems, high compliance costs, loopholes in tax rules, tax exemptions, and corruption contribute to the implementation of the public financial system. This makes tax compliance becomes difficult to be realized (Abdullah et al, 2015;Bird, 2004;Burgess & Stern, 1993;Boonvut, 2017;Dwi & Renny, 2017;Islam, 2001;Kurniawati & MeilianaIntani, 2016;Laurence, 1999;Liu & Dong, 2016;Mansfield, 1988;Toye, 2000;Yoo, 2000).…”

Section: Introductionmentioning

confidence: 99%

The Analysis of Tax Compliance of Local Government Employees:Case Study of West Bandung Regency, Bandung Regency, andMajalengka Regency

2018

Int. j. bus. adm. stud

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As a part of developing countries, Indonesia has problems with tax compliance. We assume the problem occurs due to the lack of role models from local government employees fulfilling the tax obligations. Recently, we found out that local government employees are still role model for society. The study aims to assess the tax compliance of local government employees to increase tax compliance. Within three months, data collection was conducted at three District government, namely West Bandung Regency, Bandung Regency, and Majalengka Regency. Data collection was conducted by survey methodology and questionnaire as an instrument. From the questionnaires' distribution, we processed it to obtain the characteristics of respondent's information and respondents perceptions of compliance and compliance dimensions, including satisfaction about their tax compliance. The data obtained were processed using SPSS application version 16. Overall, the results showed that tax compliance of local government employees is in the "enough" category with the existing dimensions of compliance. Given the role of local government employees as the role models for society, this result suggests improvements to e-SPT applications using data integration, one-door service with maximum computerization, and tax education at all levels of education. These results certainly indicate the need for improvements in the taxation side to maintain and increase the existing tax compliance. They were especially considering that local government employees are the role models for people in the regions to implementing taxation.

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Section: Introductionmentioning

confidence: 99%

The Analysis of Tax Compliance of Local Government Employees:Case Study of West Bandung Regency, Bandung Regency, andMajalengka Regency

2018

Int. j. bus. adm. stud

View full text Add to dashboard Cite

show abstract

The Marginal Effective Tax Rates in Korea for 45 Years: 1960-2004

Cited by 1 publication

References 0 publications

The Analysis of Tax Compliance of Local Government Employees:Case Study of West Bandung Regency, Bandung Regency, andMajalengka Regency

The Analysis of Tax Compliance of Local Government Employees:Case Study of West Bandung Regency, Bandung Regency, andMajalengka Regency

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