THE EXTERNAL TRANSACTION COST OF TAX COMPLIANCE ON INSTITUTIONAL CHANGE OF TAX REGULATION

DARWANTO , Darwanto (2016) THE EXTERNAL TRANSACTION COST OF TAX COMPLIANCE ON INSTITUTIONAL CHANGE OF TAX REGULATION. Internasional Conference on Economics, Business, and Accounting . pp. 584-592.

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Abstract

Tax regulation reformation become a part of institutional change in tax system, designed to increase tax compliance of taxpayers. The changing of tax regulation makes some new cost of the implementation of new tax system. Furthermore, it would increase transaction cost in tax compliance. This research aims to analyze the external transaction cost of the changing of tax system in Indonesia from official tax system to self assessment tax system. Qualitative approach is used to analyze the external transaction cost in the implementation of a new tax system. This study explores the external cost that is incurred by the taxpayers due to the change of the tax regulation. The result will be important to the evaluation of new regulation implementation In Indonesia.

Item Type:Article
Additional Information:Institutional change, Transaction Cost, External Cost, Self Assessment System
Uncontrolled Keywords:Institutional change, Transaction Cost, External Cost, Self Assessment System
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Economics and Development Studies
ID Code:50790
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:15 Nov 2016 14:42
Last Modified:15 Nov 2016 14:42

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