Publication:
Evaluation of Door-to-Door Tax Enforcement Strategy in Indonesia

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dc.contributor.authorAntonacci, Paulo
dc.contributor.authorKhudadad Chattha, Muhammad
dc.date.accessioned2024-09-10T13:38:25Z
dc.date.available2024-09-10T13:38:25Z
dc.date.issued2024-09-10
dc.description.abstractThis 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. Through these visits, auditors explained outstanding debts and payment processes, aiming to improve tax compliance and revenue collection. The paper uses an administrative data set and a new set of machine learning–based techniques to assess the program’s effectiveness. The program was responsible for increasing tax compliance on the extensive margin by 4.3 percent and on the intensive margin by 5.1 percent in the first year it was implemented. These effects are particularly strong as they persist in the following period. The findings show that the visited properties had better compliance history, lower value, smaller area, and were more likely to have some construction on them. A key finding from the analysis is that higher-value properties are less sensitive to the visits. In other words, if a data-driven tax-enforcement strategy is to be applied, then it may focus resources on enforcing taxation at the poorest part of the population in this case. This opens up the discussion of the distributional consequences of an algorithm-based enforcement strategy, which is increasingly important as machine learning techniques are used by tax authorities.en
dc.identifierhttp://documents.worldbank.org/curated/en/099349009062427152/IDU11b9757ec16dfe145f11a6ab10d45fbc99015
dc.identifier.doi10.1596/1813-9450-10901
dc.identifier.urihttps://hdl.handle.net/10986/42136
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 10901
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX POLICY
dc.subjectFISCAL POLICY
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectTAX AND REVENUE POLICY AND ADMINISTRATION
dc.subjectTAXATION
dc.subjectMACROECONOMIC AND STRUCTURAL POLICIES
dc.subjectDECENT WORK AND ECONOMIC GROWTH
dc.subjectSDG 8
dc.titleEvaluation of Door-to-Door Tax Enforcement Strategy in Indonesiaen
dc.typeWorking Paper
dspace.entity.typePublication
okr.crossref.titleEvaluation of Door-to-Door Tax Enforcement Strategy in Indonesia
okr.date.disclosure2024-09-10
okr.date.lastmodified2024-09-06T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099349009062427152/IDU11b9757ec16dfe145f11a6ab10d45fbc99015
okr.guid099349009062427152
okr.identifier.docmidIDU-1b9757ec-6dfe-45f1-a6ab-0d45fbc99015
okr.identifier.doi10.1596/1813-9450-10901
okr.identifier.doihttps://doi.org/10.1596/1813-9450-10901
okr.identifier.externaldocumentum34387135
okr.identifier.internaldocumentum34387135
okr.identifier.reportWPS10901
okr.import.id5252
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099349009062427152/pdf/IDU11b9757ec16dfe145f11a6ab10d45fbc99015.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.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.topicMacroeconomics and Economic Growth::Macroeconomic Management
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
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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