Comparing Tax Reforms : Analyzing The Driving Factors, Expectation, and Elements of Reform


  • Abdul Rahman STIA-LAN Bandung dan IGS University of Twente, Belanda
  • Nico S. Groenendijk University of Twente, Belanda



Tax reform, Analysis flow, Driving factor, Expectation, Element


Abstract : A country generally performs fundamental changes in line with its economic, political, cultural, and social circumstances. As a part of changes, tax reform is an important step in the development of a country. Certainly, the implications for each country vary according to characteristics that country. Therefore, it will be very interesting if we compare tax reforms among countries before formulating a better approach to tax reform in the future. This paper aims to provide a flow of analysis to compare tax reforms based on the perspective of driving factors, expectations, and elements.

Keywords : Tax reform, Analysis flow, Driving factor, Expectation, Element.

Abstrak : Sebuah negara umumnya melakukan perubahan penting sejalan dengan, situasi politik, budaya, dan sosial ekonomi. Sebagai bagian dari perubahan, reformasi pajak merupakan langkah penting dalam pembangunan suatu negara. Tentunya, implikasi untuk masing-masing negara berbeda sesuai dengan karakteristik negara tersebut. Oleh karena itu, akan sangat menarik jika kita membandingkan reformasi pajak di antara beberapa negara sebelum merumuskan pendekatan reformasi pajak yang lebih baik di masa yang akan datang. Makalah ini bertujuan untuk memberikan alur analisis dalam membandingkan reformasi pajak berdasarkan perspektif faktor pendorong, harapan, dan elemen. Alur ini akan membantu kita menemukan - dengan cara yang sistematis - kesamaan pelaksanaan reformasi pajak antar negara. Kami mensimulasikan alur ini untuk mengidentifikasi kesamaan tersebut di antara negara-negara transisi, maju, dan berkembang berdasarkan literatur dan penelitian sebelumnya. Sebagai hasilnya, kami menyoroti dengan jelas kesamaan reformasi pajak antara negara-negara tersebut dalam perspektif faktor  pendorong, harapan, dan elemen.

Kata kunci : Reformasi pajak, Alur analisis, Faktor pendorong, Harapan, Elemen.


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How to Cite

Rahman, Abdul, and Nico S. Groenendijk. 2014. “Comparing Tax Reforms : Analyzing The Driving Factors, Expectation, and Elements of Reform”. Jurnal Administrasi Negara 20 (1):1-10.