Prospek Pajak Warisan di Indonesia

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. We hereby conclude that the adoption of inheritance tax in Indonesia is justifiable, in particular, to overcome wealth inequality, the non-optimal collection of individual income tax, the post-amnesty landscape, and so forth. However, the implementation requires further considerations of the appropriate design.