This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of collecting the two primary sources of tax revenue. Top-down approaches based on national accounts were used to estimate the tax gaps. To derive the VAT gap...
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INFORMACIÓN
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2025/03/02
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Informe
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197554
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1
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2025/03/03
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Disclosed
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Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia