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

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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تفاصيل

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

  • 2023/11/20

  • ورقة عمل خاصة ببحوث السياسات

  • WPS10610

  • 1

  • إندونيسيا,

  • شرق آسيا والمحيط الهادئ,

  • 2023/11/20

  • Disclosed

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

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روابط ذات صلة

إشترك في التنبيهات الالكترونية/ تنبيهات البريد الالكتروني

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