BEHAVIORAL REACTION TO THE 2008 INCOME TAX REFORM IN INDONESIA: A BUNCHING ANALYSIS

INFO ARTHA

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Title BEHAVIORAL REACTION TO THE 2008 INCOME TAX REFORM IN INDONESIA: A BUNCHING ANALYSIS
 
Creator Putra, Chandra Tris Fajar Uji
Bayer, Ralp-Christopher
 
Subject bunching; self-employment; evasion
 
Description Income tax reforms generally constitute some changes in marginal tax rates and its income thresholds which often lead to a higher tax liability. Taxpayers may respond to these changes differently, mainly by trying to lower their tax payments. Self-employed individuals have a greater incentive to strategically adjust to a lower income declaration. Using administrative tax data, this paper examines the reaction of self-employed taxpayers to the 2008 Indonesian Income Tax Reform using bunching analysis. Beside a clear evidence on bunching around the first kink point, our empirical findings suggest that Indonesia exhibits special cases. We find an inertia of pre-reform bunching around the first kink point in later years as well as an extraordinary bunching above the first kink point in the post-reform periods.
 
Publisher Polytechnic of State Finance STAN
 
Contributor
 
Date 2020-07-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/638
10.31092/jia.v4i2.638
 
Source INFO ARTHA; Vol 4, No 2 (2020): NOVEMBER EDITION; 119-135
JURNAL INFO ARTHA; Vol 4, No 2 (2020): NOVEMBER EDITION; 119-135
2581-0839
0852-6737
10.31092/jia.v4i2
 
Language eng
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/638/567
http://jurnal.pknstan.ac.id/index.php/JIA/article/downloadSuppFile/638/68
http://jurnal.pknstan.ac.id/index.php/JIA/article/downloadSuppFile/638/69
http://jurnal.pknstan.ac.id/index.php/JIA/article/downloadSuppFile/638/70
 
Rights Copyright (c) 2020 INFO ARTHA
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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