世界银行-印尼门到门税收执法策略评价（英）

Policy Research Working Paper10901Evaluation of Door-to-Door Tax Enforcement Strategy in IndonesiaPaulo AntonacciMuhammad Khudadad ChatthaGovernance Global Practice September 2024 Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedProduced by the Research Support TeamAbstractThe Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.Policy Research Working Paper 10901This paper presents an evaluation of a tax enforcement pro-gram conducted in Indonesia where officials from the tax authority visited properties to engage directly with owners about their property tax obligations. Through these visits, auditors explained outstanding debts and payment pro-cesses, aiming to improve tax compliance and revenue collection. The paper uses an administrative data set and a new set of machine learning–based techniques to assess the program’s effectiveness. The program was responsible for increasing tax compliance on the extensive margin by 4.3 percent and on the intensive margin by 5.1 percent in the first year it was implemented. These effects are particularly strong as they persist in the following period. The findings show that the visited properties had better compliance his-tory, lower value, smaller area, and were more likely to have some construction on them. A key finding from the analysis is that higher-value properties are less sensitive to the visits. In other words, if a data-driven tax-enforcement strategy is to be applied, then it may focus resources on enforcing taxation at the poorest part of the population in this case. This opens up the discussion of the distributional conse-quences of an algorithm-based enforcement strategy, which is increasingly important as machine learning techniques are used by tax authorities.This paper is a product of the Governance Global Practice. It is part of a larger effort by the World Bank to provide open access to its research and make a contribution to development policy discussions around the world. Policy Research Working Papers are also posted on the Web at http://www.worldbank.org/prwp. The authors may be contacted at paulo.antonacci@duke.edu and mchattha@worldbank.org.Evaluation of Door-to-Door Tax Enforcement Strategy in INDONESIA*Paulo Antonacci † Muhammad Khudadad Chattha ‡ JEL:H20,C54,C99,D04 *We thank Peter Arcidiacono, Chri