What are the Challenges in Designing An Effective Personal Income Tax System?

This article aims to examine the challenges of designing individual’s income tax systems in general and particularly to observe taxpayers’ behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers’ attitude towards personal income tax sys...

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Bibliographic Details
Main Authors: Raeni Raeni, Astika Sari
Format: Article
Language:English
Published: Universitas Indonesia 2016-04-01
Series:Economics and Finance in Indonesia
Subjects:
Online Access:http://efi.ui.ac.id/index.php/efi/article/view/523

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