International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Student Project | Accounting | Indonesia | Volume 11 Issue 7, July 2022


Analysis of the Effect of the Application of the Single Rate of Corporate Income Tax on Tax Revenue

Moses Kris [2]


Abstract: Taxes are a major source of state revenue used to finance state expenditures, both routine expenditures and expenditures on development. Tax revenue has a very dominant role in the state revenue post. The state has an obligation to fulfill the interests of its people by carrying out development. To carry out development, the state needs a lot of development funds where the need for development funds every year is increasing in line with the increasing number and needs of the community. Therefore, Suryadi (2006) stated that "tax revenue is the dominant source of state financing for both routine spending and development".


Keywords: Income Tax, Tax Revenue, Value Added Tax, VAT, Corporate Income Tax


Edition: Volume 11 Issue 7, July 2022,


Pages: 894 - 896


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