Pajak tetap

Perpajakan
Bagian dari seri tentang

Aspek kebijakan fiskal
Dasar hukum Undang-undang · Peraturan Pemerintah · Keputusan Menteri Keuangan
Kebijakan Pendapatan pemerintah Ekualisasi pajak properti Pendapatan pajak Penerimaan Negara Bukan Pajak Hukum pajak Golongan pajak Penghasilan tidak kena pajak Pembebasan pajak Kredit pajak Deduksi pajak Pergeseran pajak Pemotongan pajak Libur pajak Keuntungan pajak Insentif pajak Reformasi perpajakan Harmonisasi pajak Kompetisi pajak Pajak ganda Keterwakilan Kelompok wajib pajak Rekening tabungan kesehatan Pajak
Collection Revenue service · Revenue stamp Tax assessment · Taxable income Tax lien · Tax refund · Tax shield Tax residence · Tax preparation Investigasi pajak · Tax resistance Penggelapan pajak · Penghindaran pajak Tax shelter · Surga pajak · Private tax collection · Tax farming Penyelundupan · Pasar gelap
Jenis Pajak Pusat: PPN · PPh · PBB sektor P3 · Bea Meterai Pajak Daerah: Pajak Provinsi: Kendaraan bermotor · Bea balik nama kendaraan bermotor · Bahan bakar kendaraan bermotor · Air permukaan · Rokok Pajak Kabupaten/Kota: Hotel · Restoran · Hiburan · Reklame · Penerangan jalan · Mineral bukan logam dan batuan · Parkir · Air tanah · Sarang burung walet · PBB P2 · Bea Perolehan Hak atas Tanah dan Bangunan
Internasional Pabean · Bea Tarif (Impor · Ekspor) · Perang tarif Perdagangan bebas · Zona perdagangan bebas Perjanjian dagang · Ekualisasi pajak Tax treaty
Perdagangan Zona perdagangan bebas
Menurut negara Tarif pajak diseluruh dunia Pendapatan pajak dalam %PDB Amerika Serikat · Singapura · Malaysia · Indonesia
l b s

Pajak tetap adalah tarif pemungutan pajak dengan persentase yang tetap.^[1] Sistem pajak tetap sangat berbeda dengan sistem progresif, yang jumlahnya bergantung dengan tingkat pendapatan. Pajak tetap memberikan kemudahan dalam kode pajak, yang dilaporkan telah meningkatkan pelayanan dan menurunkan biaya pemerintahan.^[2]

Negara yang menetapkan tarif pajak tetap

Bosnia dan Herzegovina Diarsipkan 2016-10-21 di Wayback Machine

Bulgaria ^[3]

Albania ^[4]^[5]

Republik Ceko^[6]

Estonia ^[7]^[8]^[9]

Georgia ^[9]^[10]

Guernsey ^[11]

Kazakhstan ^[12]

Islandia ^[11]^[13]^[14]^[15]

Iraq ^[16]^[17]^[18]

Jersey ^[19]

Kirgizstan ^[11]

Latvia ^[9]

Lituania ^[9]^[20]

Makedonia Utara ^[11]^[21]

Mongolia ^[22]

Montenegro ^[23]

Mauritius ^[11]

Rumania ^[9]

Rusia ^[9]^[24]

Serbia ^[25]

Slowakia ^[9]

Ukraina ^[9]^[26]

Referensi

↑ James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA
↑ Mitchell, Daniel J. (2005-07-07). "A Brief Guide to the Flat Tax". Heritage Foundation. Diarsipkan dari asli tanggal 2009-04-24. Diakses tanggal 2009-04-23.
↑ The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus".
↑ Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. Diarsipkan 2009-03-07 di Wayback Machine
↑ Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007.
↑ Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008. Diarsipkan 2007-12-10 di Wayback Machine
↑ Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. Diarsipkan 2008-10-14 di Wayback Machine
↑ Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005. Diarsipkan 2008-02-24 di Wayback Machine
1 2 3 4 5 6 7 8 Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and Evidence." IMF Working Paper WP/06/218.
↑ "Alvin Rabushka. "The Flat Tax Spreads to Georgia." January 3, 2005". Diarsipkan dari asli tanggal 2008-11-19. Diakses tanggal 2010-02-05.
1 2 3 4 5 Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007. Diarsipkan 2007-07-07 di Wayback Machine
↑ The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%."
↑ Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.
↑ The Globe and Mail, as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." Diarsipkan 2010-03-03 di Wayback Machine
↑ Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007.
↑ Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003. Diarsipkan 2010-03-01 di Wayback Machine.
↑ Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. Diarsipkan 2008-09-15 di Wayback Machine
↑ "Noam Chomsky. "Transfer real sovereignty." znet, May 11, 2004". Diarsipkan dari asli tanggal 2006-10-10. Diakses tanggal 2010-02-05.
↑ http://ec.europa.eu/economy_finance/publications/publication415_en.pdf
↑ Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005. Diarsipkan 2008-11-19 di Wayback Machine
↑ "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007. Diarsipkan 2007-02-24 di Wayback Machine
↑ "Alvin Rabushka. "The Flat Tax Spreads to Mongolia." January 30, 2007". Diarsipkan dari asli tanggal 2007-06-26. Diakses tanggal 2010-02-05.
↑ "Alvin Rabushka. "The Flat Tax Spreads to Montenegro." April 13, 2007". Diarsipkan dari asli tanggal 2008-12-02. Diakses tanggal 2010-02-05.
↑ "Alvin Rabushka. "Russia adopts 13% flat tax." July 26, 2000". Diarsipkan dari asli tanggal 2008-11-19. Diakses tanggal 2010-02-05.
↑ "Alvin Rabushka. "The Flat Tax Spreads to Serbia." March 23, 2004". Diarsipkan dari asli tanggal 2004-12-10. Diakses tanggal 2010-02-05.
↑ "Alvin Rabushka. "The Flat Tax Spreads to Ukraine." May 27, 2003". Diarsipkan dari asli tanggal 2009-01-05. Diakses tanggal 2010-02-05.

Pranala luar

Wikiquote memiliki koleksi kutipan yang berkaitan dengan: Taxation.

The Laffer Curve: Past, Present and Future Diarsipkan 2007-12-01 di Wayback Machine: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States
Podcast of Rabushka discussing the flat tax Alvin Rabushka discusses the flat tax with Russ Roberts on EconTalk.