Improving Consumption-Based Tax Compliance : Evidence from Point of Sale Usage in Subnational Governments in Indonesia (anglais)

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...
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INFORMATION

  • Chattha,Muhammad Khudadad;
    Tyas,Prabaning;
    Soko,Naranggi Pramudya;
    Fadilla,Raka Rizky;

  • 2023/11/20

  • Document de travail de recherche sur les politiques

  • WPS10610

  • 1

  • Indonésie,

  • Asie de l’Est et Pacifique,

  • 2023/11/20

  • Disclosed

  • Improving Consumption-Based Tax Compliance : Evidence from Point of Sale Usage in Subnational Governments in Indonesia

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BOLETÍN DEL BANCO MUNDIAL

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