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  • 1
    Online Resource
    Online Resource
    Improving Consumption-Based Tax Compliance : Evidence from Point of Sale Usage in Subnational Governments in Indonesia (2023)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (52 pages)
    Parallel Title: Erscheint auch als Chattha, Muhammad Khudadad Improving Consumption-Based Tax Compliance: Evidence from Point of Sale Usage in Subnational Governments in Indonesia
    Keywords: Consumption Paper Trail ; Government Tax Enforcement ; Information and Communication Technologies ; Information Technology ; Law and Development ; Law Enforcement Systems ; Point of Sale Technology ; Restaurant and Hotel Tax Compliance ; Sales Tax ; Tax Compliance ; Tax Evation ; Tax Law
    Abstract: This paper studies the impact of point of sale technology adoption on local tax compliance by firms. The paper exploits administrative data on monthly restaurant and hotel tax payments in the Indonesian districts of West Manggarai and Gorontalo and combines this with information on the point of sales distribution timeline from 2018 to 2022. The findings show that certain point of sales treatments led to a substantial increase in restaurant tax payments, ranging from 55 to 180 percent, while others did not increase tax revenues. The paper discusses the underlying drivers of the results and argues that the effectiveness of point of sales technology is conditional on (i) the devices' ease of use, (ii) the recipients' technological aptitude, and (iii) the presence of information accessible by third parties
    DOI: 10.1596/1813-9450-10610
    URL: Deutschlandweit zugänglich
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Refining Indonesia's Intergovernmental Transfers Mechanism : Fiscal Capacity Estimation to Incentivize Subnational Tax Effort (2024)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: Equitable Growth, Finance and Institutions Insight
    Keywords: Fiscal Capacity Estimation ; Fiscal Policy ; Intergovernmental Transfers ; Macroeconomics and Economic Growth ; Subnational Tax Effort ; Tax Reform ; Taxation and Subsidies
    Abstract: This paper discusses the application of the conceptual framework for potential revenue estimation using Indonesia's existing macroeconomic indicators. The authors find that Gross Regional Domestic Product (GRDP), population, and urbanization rate are good predictors for most tax sources. These three indicators also predicted the total district's OSRs well, providing an empirical foundation for an aggregated macro-based model to estimate all OSRs using the abovementioned variables. The rest of the paper is structured as follows: section 1 provides a description of Indonesia's system of intergovernmental transfers and subnational taxation. It shows subnational fiscal reliance on transfers rather than OSRs. Section 2 makes the case for reforming the DAU formula and explains recent efforts by the Government of Indonesia on that front. Section 3 discusses the limited existing empirical literature on estimating potential revenues for transfers formula. Section 4 explains and applies our conceptual framework for potential revenue estimation. It also provides the empirical justification to use an aggregated approach to estimation rather than estimating each individual tax base. Section 5 applies the aggregated approach to estimating potential revenues. Section 6 discusses the equity implications and makes the case for using district fixed effects. Finally, section 7 provides a conclusion of this paper
    DOI: 10.1596/40975
    URL: Deutschlandweit zugänglich
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    Online Resource
    MPI Ethno. Forsch.
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