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This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Multidisiplin Madani (MUDIMA) International Journal of Business and Applied Economics (IJBAE)
Melinda Wijaya
Universitas Lambung Mangkurat
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : International Journal of Business and Applied Economics (IJBAE)

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The Effectiveness of Stamp Duty on Tax Revenue Melinda Wijaya
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5371

Abstract

Stamp Duty is a tax charged to taxpayers when using official documents. Stamp Duty rates have changed since January 1, 2021, because they follow the provisions of Law Number 10 of 2020. The purpose of this research is to determine the effectiveness of Stamp Duty on tax revenues in 2020–2022. This study uses a qualitative method approach while analyzing data using quantitative analysis techniques with primary and secondary data. Based on the results of data analysis and discussion, it shows that the effectiveness of Stamp Duty tax revenue has reached its target.
Co-Authors YUSTRIDA BERNAWATI