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

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dc.contributor.authorChattha, Muhammad Khudadad
dc.contributor.authorTyas, Prabaning
dc.contributor.authorSoko, Naranggi Pramudya
dc.contributor.authorFadilla, Raka Rizky
dc.date.accessioned2023-11-28T15:50:35Z
dc.date.available2023-11-28T15:50:35Z
dc.date.issued2023-11-28
dc.description.abstractThis 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, ranging from 55 to 180 percent, while others did not increase tax revenues. The paper discusses the underlying drivers of the results and argues that the effectiveness of point of sales technology is conditional on (i) the devices’ ease of use, (ii) the recipients’ technological aptitude, and (iii) the presence of information accessible by third parties.en
dc.identifierhttp://documents.worldbank.org/curated/en/099323111202326450/IDU00285b30f058fe040a909971003e14dcb92ca
dc.identifier.doi10.1596/1813-9450-10610
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/40647
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Papers; 10610
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectSALES TAX
dc.subjectTAX COMPLIANCE
dc.subjectPOINT OF SALE TECHNOLOGY
dc.subjectTAX EVATION
dc.subjectGOVERNMENT TAX ENFORCEMENT
dc.subjectCONSUMPTION PAPER TRAIL
dc.subjectRESTAURANT AND HOTEL TAX COMPLIANCE
dc.titleImproving Consumption-Based Tax Complianceen
dc.title.subtitleEvidence from Point of Sale Usage in Subnational Governments in Indonesiaen
dc.typeWorking Paper
dspace.entity.typePublication
okr.crossref.titleImproving Consumption-Based Tax Compliance: Evidence from Point of Sale Usage in Subnational Governments in Indonesia
okr.date.disclosure2023-11-20
okr.date.lastmodified2023-11-20T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099323111202326450/IDU00285b30f058fe040a909971003e14dcb92ca
okr.guid099323111202326450
okr.identifier.docmidIDU-0285b30f-58fe-40a9-9971-03e14dcb92ca
okr.identifier.doi10.1596/1813-9450-10610
okr.identifier.doihttp://dx.doi.org/10.1596/1813-9450-10610
okr.identifier.externaldocumentum34199941
okr.identifier.internaldocumentum34199941
okr.identifier.reportWPS10610
okr.import.id2359
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099323111202326450/pdf/IDU00285b30f058fe040a909971003e14dcb92ca.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryIndonesia
okr.sectorCentral Government (Central Agencies),Sub-National Government
okr.themePublic Expenditure Management,Municipal Institution Building,Infrastructure Finance,Data Development and Capacity Building,Public Finance Management,Finance for Development,Finance,Domestic Revenue Administration,Public Sector Management,Data production, accessibility and use,Public Administration
okr.topicLaw and Development::Tax Law
okr.topicLaw and Development::Law Enforcement Systems
okr.topicInformation and Communication Technologies::Information Technology
okr.unitEFI-EAP-GOV-FM & PS-1 (EEAG1)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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