Year: 2025
Type: article
Abstract: The change in the VAT rate in Indonesia is a step by the government to implement tax reform. The aim of this policy is to increase state revenue and support economic recovery. However, the public response to this policy tends to be negative. This study aims to analyze how the policy-making process of changing the VAT rate. The methodology used in this research is a qualitative approach, with data collection techniques in the form of literature review. The findings of this study indicate that increasing the VAT rate can provide an opportunity for the state to optimize its revenue. Meanwhile, the implementation of the VAT alternative value scheme also has the potential to reduce distortions caused by the provision of inappropriate VAT facilities..
Source: JURNAL AKUNTANSI UNESA
Authors: Muhammad Irvan, Haula Rosdiana
Institution: University of Indonesia
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411778524