International Journal of Business and Applied Economics (IJBAE)
Vol. 2 No. 4 (2023): July 2023

The Effectiveness of Stamp Duty on Tax Revenue

Melinda Wijaya (Universitas Lambung Mangkurat)

Article Info

Publish Date
31 Jul 2023

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.

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Journal Info
International Journal of Business and Applied Economics (IJBAE)
Website

Abbrev

ijbae

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...