Working Paper

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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.

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

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….

Working Paper - Insentif Pajak untuk Kegiatan Filantropi
Insentif Pajak untuk Kegiatan Filantropi

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….

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

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…

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

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…

Working Paper - Tax Policy Options during Economic Downturn
Tax Policy Options during Economic Downturn

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…

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

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…

Working Paper - Tax Incentives: An Alternative to Revenue Enhancement
Tax Incentives: An Alternative to Revenue Enhancement

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….

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

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….

Working Paper - Narrowing Tax Gap: Cross Countries Experience
Narrowing Tax Gap: Cross Countries Experience

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…

Working Paper - Tax Expenditure atas Pajak Penghasilan: Rekomendasi bagi Indonesia
Tax Expenditure atas Pajak Penghasilan: Rekomendasi bagi Indonesia

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 …

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

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…

Working Paper - Pesta Demokrasi Tanpa Kebijakan Pajak
Pesta Demokrasi Tanpa Kebijakan Pajak

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

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…

Working Paper - Analysis of Political Budget Cycles in Emerging South East Asian Economies
Analysis of Political Budget Cycles in Emerging South East Asian Economies

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…

Working Paper - Insentif Pajak Penghasilan atas Biaya Penelitian dan Pengembangan: Studi Perbandingan
Insentif Pajak Penghasilan atas Biaya Penelitian dan Pengembangan: Studi Perbandingan

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…

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

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….

Working Paper - Asymmetric Information & Its Impact On Tax Compliance Cost In Indonesia
Asymmetric Information & Its Impact On Tax Compliance Cost In Indonesia

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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