REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL

Ajeng Eka Farida, Susan Novitasari, Sita Histri Nareswari, Musahadah Musahadah, Indrawati Yuhertiana

Abstract


Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.

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DOI: http://dx.doi.org/10.25139/jaap.v2i1.418

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