Desain Sistem Perpajakan Indonesia: Tinjauan atas Konsep Dasar dan Pengalaman Internasional

The book entitled “Design of the Indonesian Tax System: An Overview of Basic Concepts and International Experience” is present as a means to comprehend various fundamental issues in tax policies through theoretical and empirical studies. Consisting of 10 chapters, this book begins with the latest developments, challenges and prospects for the tax sector in the foreseeable future. This book subsequently discusses the historical narrative of taxation and development in Indonesia from its independence to date. This book also provides a critical review of the prevailing tax regime, such as the taxation of central taxes, local taxes, excise, administrative aspects and the implications thereto for tax obligations.

This book is penned by authors with a background in taxation knowledge obtained from renowned foreign universities and institutions. The authors also serve as practitioners and academicians highly experienced in the formulation, implementation and evaluation of tax policies. Comprehensive, in-depth and sourced from scientific studies and reliable sources, this book may be used as a reference for various groups, ranging from businesspeople, tax authorities, fiscal policymakers at the central and regional levels, observers and researchers, consultants and practitioners and academicians.

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