Hoy, ChristopherJolevski, FilipObeyesekere, Anthony2024-07-242024-07-242024-07-24https://hdl.handle.net/10986/41944This 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 experiment embedded in a nationally representative survey of 2,955 registered firms. This revealed whether firms pay all the taxes they owe without them having to disclose this directly. Across both list experiments, around a quarter of the firms indirectly reveal that they have evaded taxes. Firms that do not export, face intense competition from informal firms, and believe tax administration is a major obstacle to their business are the most likely to evade taxes. These findings help to inform the enforcement activities of tax authorities in middle-income countries, which face substantial challenges in estimating levels of tax evasion and identifying noncompliant taxpayers.en-USCC BY 3.0 IGOTAX EVASIONEXPERIMENTFIRMSPUBLIC FINANCECOMPLIANCEINDUSTRY, INNOVATION AND INFRASTRUCTURESDG 9DECENT WORK AND ECONOMIC GROWTHSDG 8Working PaperWorld Bank10.1596/1813-9450-10857