How pervasive is tax evasion by firms in Indonesia? Tax evasion by firms in middle-income countries is often thought as one of they key reasons why revenue levels as a share of GDP are well below those in high-income countries. However, measuring it can be challenging.

Join us for FKP seminar w/ a team of researchers from The World Bank who conducted a experiment to estimate the level of tax evasion i Indonesia. The seminar is co-hosted with Tax Education and Research Center (TERC) LPEM FEB UI Online on Zoom. Register bit.ly/fkp0903

Tuesday, 3 September 2024. Revealing tax evasion: experimental evidence from a representative survey of Indonesian firms

This 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, dou...