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Authors: Naufalia Dinar Primacita 1 and  Khoirunurrofik 2

Affiliations: 1 Ministry of Finance, Indonesia ; 2 Universitas Indonesia, Indonesia

Keyword(s): Goods and services tax, gross regional domestic product, surcharge, value added tax.

Abstract: This research aims to analyze the feasibility of implementing a goods and services tax as a substitute for value added tax in Indonesia during the period 2005 to 2015. It also estimates the potential revenues made at both central and local government levels. This study uses a panel data method prepared through descriptive and econometric analysis. The unit of analysis is between provinces in Indonesia, with the findings correlated to Stiglitz’s theory. The findings show that goods and services tax (GST) has the potential to be feasibly applied in Indonesia as an alternative to value added tax (VAT), and that it would provide a greater potential tax revenue than VAT. Consequently, if GST were to be implemented at a regional level, interprovincial equity could be achieved by empowering fiscal equity through a local surcharge tax system.

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Paper citation in several formats:
Dinar Primacita, N. and Khoirunurrofik. (2019). Potential Implementation of Goods and Services Tax as a Substitute of Value Added Tax in Indonesia. In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC; ISBN 978-989-758-387-2; ISSN 2184-5212, SciTePress, pages 102-111. DOI: 10.5220/0008437301020111

@conference{seabc19,
author={Naufalia {Dinar Primacita}. and Khoirunurrofik.},
title={Potential Implementation of Goods and Services Tax as a Substitute of Value Added Tax in Indonesia},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC},
year={2019},
pages={102-111},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008437301020111},
isbn={978-989-758-387-2},
issn={2184-5212},
}

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC
TI - Potential Implementation of Goods and Services Tax as a Substitute of Value Added Tax in Indonesia
SN - 978-989-758-387-2
IS - 2184-5212
AU - Dinar Primacita, N.
AU - Khoirunurrofik.
PY - 2019
SP - 102
EP - 111
DO - 10.5220/0008437301020111
PB - SciTePress

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