Tax compliance and social desirability bias of taxpayers: Experimental evidence from Indonesia
Tax compliance and social desirability bias of taxpayers: Experimental evidence from Indonesia
复制标题
纳税人的税收合规与社会期望偏差：来自印度尼西亚的实验证据
DOI：
10.1017/s0143814x21000040
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发表时间：
2021
影响因子：
2.4
通讯作者：
Makoto Kakinaka
中科院分区：
文献类型：
--
作者：
Endra Iraman;Yoshikuni Ono;Makoto Kakinaka
查明有违规行为的纳税人，对于税务机关确定适当的征税办法至关重要。然而，由于纳税人有隐瞒其真实收入的动机，税务当局很难发现这种行为（社会期望偏差）。我们的研究通过采用列表实验技术来减轻对敏感问题的回答中的偏见，该技术使我们能够识别从事逃税的纳税人的特征。我们使用从印尼雅加达税务局获得的数据集，于二零一九年进行了一项电脑辅助电话访问调查。我们的结果显示，13%的纳税人，老年人，男性，公司雇员和某个种族的成员在纳税申报表上报告的收入低于他们的真实收入。这些研究结果表明，我们的研究设计可以是一个有用的工具，了解逃税和制定有效的税收计划，促进税收遵从。
Identifying 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.