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

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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ПОДРОБНАЯ ИНФОРМАЦИЯ

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

  • 2023/11/20

  • Рабочий документ в рамках исследования вопросов политики

  • WPS10610

  • 1

  • Индонезия,

  • Восточная Азия и страны Тихоокеанского региона,

  • 2023/11/20

  • Disclosed

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

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