Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...

Indonesian Abstract: Penelitian ini bertujuan untuk mengevaluasi sejauh mana keberhasilan sistem e-procurement Kementerian Keuangan yang telah berjalan berdasarkan sudut pandang pengguna (user) dengan pendekatan DeLone and McLean (DM) Information System (IS) Success Model. Sumber data yang...