Documents et rapports
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Evaluation of Door-to-Door Tax Enforcement Strategy in Indonesia (anglais)
This paper presents an evaluation of a tax enforcement program conducted in Indonesia where officials from the tax authority visited properties to engage directly with owners about their property tax obligations...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10901 Date du document: 6 septembre 2024 Mode de publication: Disclosed Auteur: Antonacci,Paulo,Muhammad Khudadad Chattha
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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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Subnational Debt Financing in Indonesia (anglais)
Indonesia’s subnational governments (SNGs) play an important role in delivering infrastructure services and are responsible for implementing one-half of total government capital expenditure. Despite significant...
Type de document: Étude sur l’endettement et la solvabilité Numéro du rapport: 186980 Date du document: 15 janvier 2024 Mode de publication: Disclosed Auteur: Ihsan,Ahya,Rahmadanti,Ratih Dwi,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