2016
DOI: 10.7454/efi.v62i1.523
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What are the Challenges in Designing An Effective Personal Income Tax System?

Abstract: This article aims to examine the challenges of designing individual's income tax systems in general and particularly to observe taxpayers' behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers' attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly u… Show more

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Cited by 1 publication
(1 citation statement)
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“…The government uses a function to regulate or implement the government to achieve specific goals (Harjanta & Dewanto, 2015;Oktavia & Martani, 2013). In addition, taxes are a source of funds for the government to finance development financing (Raeni & Sari, 2016;Suari & Rasmini, 2018). The state has the right to impose taxes on all taxpayers' income residing in its territory, both incomes originating from and from abroad.…”
Section: Introductionmentioning
confidence: 99%
“…The government uses a function to regulate or implement the government to achieve specific goals (Harjanta & Dewanto, 2015;Oktavia & Martani, 2013). In addition, taxes are a source of funds for the government to finance development financing (Raeni & Sari, 2016;Suari & Rasmini, 2018). The state has the right to impose taxes on all taxpayers' income residing in its territory, both incomes originating from and from abroad.…”
Section: Introductionmentioning
confidence: 99%