Documents et rapports
-
Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia (anglais)
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to...
Type de document: Rapport Numéro du rapport: 197554 Date du document: 2 mars 2025 Mode de publication: Disclosed Auteur: Qian, Rong,Poniatowski, Grzegorz
-
Revealing Tax Evasion : Experimental Evidence from a Representative Survey of Indonesian Firms (anglais)
This paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10857 Date du document: 22 juillet 2024 Mode de publication: Disclosed Auteur: Hoy, Christopher Alexander,Jolevski, Filip,Obeyesekere, Anthony