000			01872nab a2200253 c 4500
999			_c145949 _d145949
003			ES-MaIEF
005			20220603141253.0
007			ta
008			220603t2022 uk ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969796 _aIraman, Endra
245		0	_aTax compliance and social desirability bias of taxpayers _bexperimental evidence from Indonesia _c Endra Iraman, Yoshikuni Ono and Makoto Kakinaka
500			_aResumen.
520			_aIdentifying taxpayers who engage in noncompliant behaviour is crucial for tax authorities to determine appropriate taxation schemes. However, because taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behaviour (social desirability bias). Our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who engage in tax evasion. Using a dataset obtained from a tax office in Jakarta, Indonesia, we conducted a computer-assisted telephone interviewing survey in 2019. Our results revealed that 13% of the taxpayers, old, male, corporate employees, and members of a certain ethnic group had reported lower income than their true income on their tax returns. These findings suggest that our research design can be a useful tool for understanding tax evasion and for developing effective taxation schemes that promote tax compliance.
650		4	_944029 _aEVASION FISCAL
650			_aFRAUDE FISCAL _944482
650			_aCUMPLIMIENTO FISCAL _941661
650		4	_932204 _aASPECTOS SOCIALES
650		4	_947477 _aINDONESIA
700	1		_969797 _aOno, Yoshikuni
700	1		_969798 _aKakinaka, Makoto
773	0		_9167253 _oOP 1793/2022/1 _tJournal of Public Policy _w(IEF)17584 _x 0143-814X _g v. 42, Issue 1, March 2022, p. 92-109
942			_cART