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INDONESIA
INFO ARTHA
Published by Politeknik Keuangan Negara STAN
ISSN : 08526737     EISSN : 25810839     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to submite must use journal tempate and include the following forms:
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Articles 1 Documents
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Search results for , issue "Vol 4, No 2 (2020): NOVEMBER EDITION" : 1 Documents clear
BEHAVIORAL REACTION TO THE 2008 INCOME TAX REFORM IN INDONESIA: A BUNCHING ANALYSIS Putra, Chandra Tris Fajar Uji; Bayer, Ralp-Christopher
JURNAL INFO ARTHA Vol 4, No 2 (2020): NOVEMBER EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v4i2.638

Abstract

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.

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