Working Paper

DDTC`s Working Paper is a series of technical papers which deals with taxation problems in Indonesia and global. The papers contain advanced perspectives both for conceptual and analytic studies, supported by reliable source of information.

Published

DDTC Working Paper 2421

Mempertimbangkan Reformasi Pajak Daerah berdasarkan Analisis Subnational Tax Effort

14 September 2021

Total Downloads 2223

This working paper presents comprehensive analysis of subnational tax effort in the context of Indonesia’s fiscal decentralization system. Through panel econometric methodologies …

DDTC Working Paper 2321

Inovasi Kebijakan Penerimaan Negara dalam Dynamic Disruption

10 May 2021

Total Downloads 3708

Tax policy-related innovations constitute a strategic aspect in addressing disruptions to the industrial, business, and economic sectors, and in anticipating the potential loss of tax revenues. …

DDTC Working Paper 2220

Meninjau Konsep dan Relevansi PPh Final di Indonesia

04 May 2020

Total Downloads 7122

This working paper presents an analysis of the concept and relevance of Indonesia’s final income tax. The final income tax is comprehensively reviewed, in terms of the concept, the historical analysis of the regime …

DDTC Working Paper 2119

Metode dan Teknik Proyeksi Penerimaan Pajak: Panduan dan Aplikasi

18 November 2019

Total Downloads 5701

Tax revenue projection holds central role in preserving fiscal stability and credibility and influence how expenditure allocations are regulated. With the increasing data availability and the need to provide credible tax revenue projection …

DDTC Working Paper 2019

Prospek Pajak Warisan di Indonesia

27 June 2019

Total Downloads 7767

This paper confers an in-depth analysis of the prospects of implementing inheritance tax in Indonesia. Discussions pertaining to inheritance tax, ranging from the concepts, pros and cons, policy design, global trends, comparative studies, and analysis of the feasibility in the Indonesian context, are reviewed in full …

DDTC Working Paper 1919

Komparasi Objek Cukai secara Global dan Pelajaran bagi Indonesia

29 January 2019

Total Downloads 5529

This paper presents the patterns and trends of global excise tax policies in terms of the proportion of revenue and the concepts of excise policies themselves. In this regard, this paper also divides excise tax objects into 6 major groups, namely excise related to health …

DDTC Working Paper 1818

Sistem Pemajakan: Dari Worldwide ke Territorial Bagaimana dengan Indonesia?

29 October 2018

Total Downloads 3344

This paper defines the concepts of the territorial and worldwide tax systems generally applied by countries in the world, including the advantages and disadvantages of each tax system. Moreover, this paper reviews the implementation of both systems as well as comparative studies in a number of …

DDTC Working Paper 1717

Measuring BEPS and Its Countermeasures in Indonesia: A Preliminary Research Guide

28 February 2017

Total Downloads 2455

This paper introduces guide or basic principle that could be a consideration of research setting plan. Preliminary, macro-approach research is useful to measure the overall magnitude of BEPS….

DDTC Working Paper 1617

Insentif Pajak untuk Kegiatan Filantropi

28 February 2017

Total Downloads 2841

This paper describes the concept, potential, and the importance of the goverment’s role in philanthropy. In addition, this writing depicts the ideal tax incentive design for philanthropy through experience and its implementation trend in several countries….

DDTC Working Paper 1516

Optimal Corporate Income Tax Policy for Large Developing Countries in an Integrated Economy

24 June 2016

Total Downloads 2479

This paper produces recommendations of policies relevant to Indonesia being a developing country with great tax bases. These recommendations comprise a reassessment of Corporate Income Tax policies which carry the risks of reducing national economic welfare, applying differentiation on imposing fund…

DDTC Working Paper 1416

Tax Amnesty dan Faktor Penentu Keberhasilannya: Pelajaran dari Beberapa Otoritas Pajak

11 April 2016

Total Downloads 2603

This paper consists of a secondary research by taking samples from six tax amnesty’s case studies implemented by tax authorities in the world, using both national and sub-national systematic review methods. This paper concludes that the main goals of tax amnesty by most tax authorities is to n…

DDTC Working Paper 1315

Tax Policy Options during Economic Downturn

18 September 2015

Total Downloads 5787

This paper will identify fiscal tools and mechanics, especially related to tax strategies, typically used by the authority. The rest of the paper will provide cross-country revenue collection strategies during economic crisis and describe Indonesia’s current and future economic outlook as well…

DDTC Working Paper 1215

Multinational Firms Losses and Profit Shifting Behavior in Indonesia: Some Comments

14 August 2015

Total Downloads 2438

In this paper, tax and non-tax motives of multinational firms’ losses will be elaborated. Financial losses become the issue that will be described in business framework, and will also be framed as profit shifting strategy. Furthermore, how should Government of Indonesia (Directorate General of…

DDTC Working Paper 1115

Tax Incentives: An Alternative to Revenue Enhancement

6 July 2015

Total Downloads 2209

This paper starts with exploring the rationale behind providing tax incentives and empirical evidence across countries. The paper also compares the pros and cons for each tool of tax incentive. This paper will conclude and propose recommendations for Indonesia to increase the state revenue….

DDTC Working Paper 1015

Fiscal Decentralization and Sub-national Taxes: Specific Case of Indonesia

6 July 2015

Total Downloads 2008

This paper focuses on the concept of managing local revenues and which taxes should be assigned to different kinds of government. This paper recommends a primary agenda to solve the aforementioned problems to improve current tax administration system….

DDTC Working Paper 0915

Narrowing Tax Gap: Cross Countries Experience

25 February 2015

Total Downloads 2229

This paper reviews methodologies and empirical estimations of cross-countries’ tax gap and tax effort. Tax gap is the difference between the maximum amounts of tax revenue and the actual receipt. Meanwhile, tax effort is defined as an index of ratio between the share of the actual collection…

DDTC Working Paper 0814

Tax Expenditure atas Pajak Penghasilan: Rekomendasi bagi Indonesia

19 June 2014

Total Downloads 3032

This paper will attempt to study government spending via tax system (tax expenditure). Nowadays, transparency and reporting on tax expenditure have become a worldwide issue across the world. In Indonesia, we will recommend an analysis of defining income tax expenditure itself and policy options for …

DDTC Working Paper 0714

Rencana Aksi Base Erosion Profit Shifting dan Dampaknya terhadap Peraturan Pajak di Indonesia

11 June 2014

Total Downloads 3093

This paper will attempt to study 15 points of Base Erosion and Profit Shifting (BEPS) Action Plan that is presented by OECD and members of G20. The main purpose of the Action Plan is to provide countries with instruments, domestic and international, aimed at better aligning rights to tax with real e…

DDTC Working Paper 0614

Pesta Demokrasi Tanpa Kebijakan Pajak

06 March 2014

Total Downloads 2091

This paper will attempt to study the effect of the 2014 election on tax policy applied in Indonesia. By describing the ideas of participation, actors, policy and interaction to reach an agreement to conclude a tax policy, at the end of this study an analysis of the predicted direction of tax policy …

Working Paper - Akses Data Perbankan Untuk Tujuan Perpajakan: Keseimbangan Antara Hak-Hak Wajib Pajak Dan Penggalian Potensi Pajak Studi Komparasi

DDTC Working Paper 0514

Akses Data Perbankan Untuk Tujuan Perpajakan: Keseimbangan Antara Hak-Hak Wajib Pajak Dan Penggalian Potensi Pajak Studi Komparasi

26 February 2014

Total Downloads 2959

This paper will attempt to study the subject of bank secrecy and its potential to avoid paying tax obligations illegally .By conducting comparative study of domestic conditions in 37 countries related to banking secrecy, what constitutes the best practices that occur globally is identified. At the e…

DDTC Working Paper 0414

Analysis of Political Budget Cycles in Emerging South East Asian Economies

28 February 2014

Total Downloads 1953

This paper will attempt to analyze the effect of parliamentary and executive elections separately in five emerging South East Asian Countries on fiscal policies from 1985 to 2011. Fiscal policies on this paper refer to direct government expenditures and changes in the level and composition of tax…

DDTC Working Paper 0313

Insentif Pajak Penghasilan atas Biaya Penelitian dan Pengembangan: Studi Perbandingan

30 September 2013

Total Downloads 2536

This paper will analyze an important key in enhancing the economic competitiveness of a nation, including innovation, technology and human resources. In the business sector, achieving those three things could be done with investing in research and development (R&D). Starting with basic issues to…

DDTC Working Paper 0213

The Myths and Realities of Tax Performance Under Semi-Autonomous Revenue Authorities

31 August 2013

Total Downloads 2059

This paper will analyze the main factors behind the decision to implement Semi-Autonomous Revenue Authorities (SARA) and test the myths of the impact of SARA model on tax performance and other relevant indicators through utilizing econometric approach in order to demystify SARA….

DDTC Working Paper 0113

Asymmetric Information & Its Impact On Tax Compliance Cost In Indonesia

31 January 2013

Total Downloads 2602

This paper will attempt to study the subject of asymmetric information and its impact on tax compliance cost, thereby focusing on a conceptual approach and its relationship with current tax developments in Indonesia….

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