Documents et rapports
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Refining Indonesia’s Intergovernmental Transfers Mechanism : Fiscal Capacity Estimation to Incentivize Subnational Tax Effort (anglais)
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...
Type de document: Rapport Numéro du rapport: 187281 Date du document: 25 janvier 2024 Mode de publication: Disclosed Auteur: Chattha,Muhammad Khudadad,Blum,Jurgen Rene,Ilman,Assyifa Szami
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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...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10610 Date du document: 20 novembre 2023 Mode de publication: Disclosed Auteur: Chattha,Muhammad Khudadad,Tyas,Prabaning,Soko,Naranggi Pramudya,Fadilla,Raka Rizky
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Personal Income Tax Piggybacking (anglais)
Personal income tax (PIT) piggybacking is a local surcharge levied by Subnational government (SNGs) on top of the taxable personal income or on the personal income tax liability already being levied by...
Type de document: Rapport Numéro du rapport: 180802 Date du document: 13 mars 2023 Mode de publication: Disclosed Auteur: Chattha,Muhammad Khudadad,Blum,Jurgen Rene,Kelly,Roy