Exemption of Fiscal Exit Tax: Its Impact on International Flights and Tax Revenue

Fiscal tariff is considered as personal income tax, collected in advance when adult people who have been staying in Indonesia for more than 183 days go overseas. The magnitude of tariff was sometime much greater than the airfare itself, particularly for international flight to ASEAN member countries...

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Bibliographic Details
Main Author: Mariyono, Joko
Format: UMS Journal (OJS)
Language:eng
Published: Muhammadiyah University Press 2015
Subjects:
Online Access:https://journals.ums.ac.id/index.php/JEP/article/view/934
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