（別紙様式６）(Attached Form 6)

学位論文の要旨（論文の内容の要旨）
Summary of the Dissertation (Summary of Dissertation Contents)
論 文 題 目Dissertation title

Essays on Tax Compliance in Indonesia
広島大学大学院国際協力研究科
Graduate School for International Development and Cooperation,
Hiroshima University
博士課程後期開発科学専攻Doctoral Program
Division of Development Science
学生番号D180565
Student ID No.
氏
名ENDRA IRAMAN
Name
Seal

There are two forms of tax compliance which are enforced compliance and voluntarycompliance. In enforced compliance, people are forced to comply with tax regulation byusing enforcement approaches from tax authorities. On the contrary, in voluntary tax
compliance, which is closely related to people’s willingness to pay taxes, people’swillingness to pay taxes is closely related to their attributes, the provision of public goods
and services, and government strategies which consist of deterrence and non-deterrence
strategies. Therefore, tax compliance literature mainly examines the pattern of tax noncompliance related to demographic characteristics of individuals and investigates several
ways that might affect people’s willingness to pay taxes.
The second chapter aims to identify the patterns of non-compliance of the taxpayers
who engage in non-compliant behavior, which is crucial for tax authorities to determine
appropriate taxation schemes. However, since taxpayers have an incentive to conceal theirtrue income, it is difficult for tax authorities to uncover such behavior (social desirabilitybias). 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 thatapproximately 13 percent of the taxpayers, old, male, had reported lower income than theiractual income on their tax returns. In addition, taxpayers who are old, male, corporate
employees, and members of a particular ethnic group tend to exhibit relatively low tax
compliance. These findings suggest that our research design can be a useful tool forunderstanding tax evasion behavior and developing more effective taxation schemes that
promote tax compliance among taxpayers.
The third chapter investigates the effect of government spending on the willingness
to pay taxes. Governments coordinate people’s various interests through budget allocations
for the provision of public goods and services. For governments to maintain their budgetary
power, it is vital to secure revenues and increase people’s willingness to pay taxes. To
understand whether government measures exert any influence on the willingness ofindividual taxpayers to pay taxes, we conducted a survey experiment that varied theinformation on the government’s fiscal spending in a vignette experiment. Our results showthat while providing information about public spending on healthcare and infrastructuredevelopment did not change the respondents’ willingness to pay taxes, emphasizing industrial
subsidies reduced it significantly. These findings imply that targeting specific groups without
careful communication could weaken the reciprocal relationship between the government andthe public, thus mitigating taxpayers’ cooperative behavior in terms of tax payment.
The fourth chapter examines the effect of various tax policy strategies, deterrence
and non-deterrence strategies to improve the perception on likelihood of taxpaying. We
particularly analyze the effect of reciprocity and peer-effect in a developing country where
tax evasion is rampant and the willingness to pay taxes is low. In this country, the quality ofpublic goods and services and the performance of the government are low, which may affectthe perception on people’s willingness to pay taxes. With a lack of monitoring from tax
authorities, which generally exist in developing countries, a peer-effect mechanism is more
likely to work. Therefore, one behavior will be followed by others. In the experiment, we
design a novel vignette experiment in which we provide different strategies (perceived audit
probability, reciprocity, and peer-effect) and a fictional subject’s characteristics (gender andethnicity) to influence people’s perception on tax payment behaviors. The results indicatethat audit probability and positive peer-effect information positively affect people’sperception on tax payment behavior. In addition, the negative reciprocity information andnegative peer-effect information has a negative effect on people’s perception on tax payment
behavior. However, we do not find any effect of positive reciprocity information on people’sperception on tax-paying behavior. These findings imply that tax authority in Indonesia may
still apply the enforcement strategy combined with the positive peer-effect strategy toencourage people’s perception on the willingness to pay taxes. However, the information on
the government quality should be managed carefully due to its adverse effect on people’sperception on the willingness to pay taxes.

備考

論文の要旨はＡ４判用紙を使用し，4,000字以内とする。ただし，英文の場合は1,500語以内とする。
Remark: The summary of the dissertation should be written on A4-size pages and should not exceed 4,000
Japanese characters. When written in English, it should not exceed 1,500 words.