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

• Hoofdauteur: Mariyono, Joko
• Formaat: UMS Journal (OJS)
• Taal: eng
• Gepubliceerd in: Muhammadiyah University Press 2015
• Onderwerpen: fiscal tariff; government revenue; flight passenger; income tax; R41; H24
• Online toegang: https://journals.ums.ac.id/index.php/JEP/article/view/934

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...