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Heru Iswahyudi
Ministry of Finance of the Republic of Indonesia
Economics, Econometrics & Finance

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TAX REFORM AND NONCOMPLIANCE IN INDONESIA Heru Iswahyudi
Journal of Indonesian Economy and Business (JIEB) Vol 32, No 2 (2017): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.603 KB) | DOI: 10.22146/jieb.18153

Abstract

The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly collected from the World Input-Output Database and Indonesia’s Central Board of Statistics. The methodology uses one of the ‘top-down’ approaches, in which national accounts figures are employed to arrive at an estimation of the VAT liability. It is found that compliance deteriorated when reform efforts were incomplete – that is when the reforms suffered from decelerations, setbacks or reversals. This paper contributes to the literature by providing a framework for analyzing the impact of tax reform on taxpayer’s compliance behavior.
DO TAX STRUCTURES AFFECT INDONESIA ECONOMIC GROWTH? Heru Iswahyudi
Journal of Indonesian Economy and Business (JIEB) Vol 33, No 3 (2018): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.3 KB) | DOI: 10.22146/jieb.29033

Abstract

This paper investigates how changes in the tax structure may affect Indonesia’s long-run economic growth.* The growth effects of the mix of income taxes and consumption taxes are examined using a set of panel growth regressions, which account for indicators of the tax structure, as well as both the accumulation of physical capital and human capital. The results suggest that income taxes may not exert a statistically significant impact on long-run growth, while consumption taxes may have a positive and statistically significant impact. These results, however, are not robust to changes in the regression’s specifications. Hence, although previous studies predict that the mix of direct and indirect taxes may be an important determinant of long-run growth, this paper provides evidence that, in practice, this mix is unlikely to have an impact on the long-run economic growth of Indonesia. It is therefore suggested that policy makers could instead focus their attentions on directing tax reform in Indonesia toward improving tax administration and the equity of the tax system. 
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