Tax Compliance



Let’s imagine this condition: two parties must cooperate to achieve a fair outcome, yet one holds far more information than the other. One side knows… Read More ›

Beyond Self-Assessment: A New Model for Fair and Modern Tax Administration in Indonesia

Our recently published article in the eJournal of Tax Research describes how Chi-square Automatic Interaction Detection (CHAID) analysis, a type of decision tree modelling, was… Read More ›

Using CHAID Analysis to Understand Tax Compliance Costs

Every nation relies on tax revenue to fund schools, hospitals, roads, and other public services. With its ambitious social and economic goals, collecting enough revenue… Read More ›

From Scorecards to Social Contracts: Rethinking Indonesia’s Tax Strategy

Salience, the ‘S’ in the UK Behavioural Insight Team’s MINDSPACE framework, captures the idea that individuals are more likely to act on stimuli that are… Read More ›

Salience in Tax Policy: Why What Stands Out, Sticks

Taxation is the backbone of any nation’s development, and for a developing country like Indonesia, with its growing economy and ambitious social goals, mobilising domestic… Read More ›

Why Strengthening Social Norms Is Key to Improving Tax Compliance in Indonesia

The Australian Tax Office (ATO) regulates the Australian tax system with the compliance model. This model assumes that taxpayers have the capacity to comply, but… Read More ›

Slipping Through the Cracks in the Australian Taxation Office’s Compliance System

Indonesia, with tax revenue accounting for 65.37% of total government revenues, grapples with a low tax ratio. According to the Organisation for Economic Co-operation and… Read More ›

Tax Education in Indonesia: Raising Awareness of Future Generation

Since the late 1990s, the Australian Taxation Office’s (ATO’s) enforcement approach has been based on encouraging voluntary compliance using the ‘cooperative compliance model’. This model… Read More ›

A Matter of Trust? Corporate Taxpayers’ Experience with the ATO’s Justified Trust Program

1 2 3 … 6
top