Does the Progressive Personal Income Tax Drives Tax Evasion in Indonesia?

Retno Estri; Sartika Djamaluddin

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Abstract

The aim of this research was to determine whether progressive personal income tax had impact on the tax evasion behavior in Indonesia. The research sample used was the tax audit result data of Personal Taxpayer in the whole Indonesia for twelve years. The result of Tobit Model regression analysis with pooled data showed that the application of progressive tariff system was influential on the tax evasion behavior in Indonesia. The change of tax rates policy enforced through the Law of Income Tax No. 36 of 2008 also contributed on the level of tax evasion in Indonesia. Moreover, the socio-economic and demographic factors were also included in the analysis of identified tax evasion.

Keywords: Tax Evasion, Personal Income Tax, Progressive Tax Rates

Author Biography

Retno Estri, Faculty of Economics and Business, University of Indonesia, Depok, Indonesia

How to Cite

Estri, R., & Djamaluddin, S. (2020). Does the Progressive Personal Income Tax Drives Tax Evasion in Indonesia?. Proceeding UII-ICABE, 1(1), 23–32. Retrieved from https://journal.uii.ac.id/icabe/article/view/14691

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References

Agresti, A. (1996). An introduction to categorical data analysis. Toronto: John Wiley and Sons Inc. Alm, J. (2012). Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies. Int Tax Public Finance 19:54–77. https://doi: 10.1007/s10797-011-9171-2.
All, M. M., Cecil, H. W., & It, J. A. K. (1996). The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers. 1980–1981.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: Atheoritical analysis. Journal of Modern
Accounting and Auditing, 1, 323–338.
Alm, J., & Beck, W. (1993). Tax amnesties and compliance in the long run: A time series analysis. National Tax Journal, 46(1), 53–60.
Alm, J., Bahl, R. W., & Murray, M. N. (1993). Tax structure and tax compliance. (February). https://doi.org/10.2307/2109600.
Alm, J., & Vazquez, J.M. (2003). Institution, paradigms, and tax evasion in developing and transition countries. In Public finance in developing and transitional countries : essays in honor of Richard Bird, edited by Richard M. Martinez-Vazquez Jorge Alm James Bird, 146-178. Cheltenham, UK; Northampton, Ma.: Edward Elgar Publishers.
Anno, R. D. (2009). Tax evasion , tax morale and policy maker’s effectiveness. 38, 988–997. https://doi.org/10.1016/j.socec.2009.06.005.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economics Literature, 36(2), 818-860.
Ardyaksa, T., & Kiswanto. (2014). Pengaruh keadilan, tarif pajak, ketepatan pengalokasian, kecurangan, teknologi dan informasi perpajakan terhadap tax evasion. Accounting Analysis Journal, 3(4), 475–484.
Becker, Gary. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76,(2), 169-217.
Ciptaningtyas, C. & Setyawati, E. (2018). Pengaruh keadilan, sistem perpajakan, tarif pajak, diskriminasi dan kemungkinan terdeteksi kecurangan terhadap tax evasion (Studi empiris pada Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama eks-Karesidenan Surakarta). https://eprints.ums.ac.id/id/eprint/59968
Clotfelter, C. T. (1983). Tax evasion and tax rate–analysis of individual returns. The Review of Economics and Statistics, 65(3), 363–373.
Diamond, Peter., & Emmanuel Saez. (2011). The case for a progressive tax from basic research to policy recommendations. The Journal of Economic Perspectives, 10/2011, Volume 25, Issue 4.
DJP. (2018). Laporan Kinerja Tahunan 2017 DJP. Jakarta: Direktorat Jenderal Pajak - Kementerian Keuangan RI.
Duncan, D., Peter, K. S., & Peter, K. S. (2008). Tax progressivity and income inequality. Usery Workplace Research (June).
Fallan, Lars. (1999). Gender, exposure to tax knowledge, and attitudes towards taxation; An experimental approach. Journal of Business Ethics, Vol. 18, No. 2, pp. 173-184.
Feinstein, J.S. (1991). An econometric analysis of income tax evasion and its detection. The RAND Journal of Economics, 22(1), 14–35.
Ferede, E. (2013). Tax progressivity and self-employment: Evidence from Canadian Provinces. 141–153. https://doi.org/10.1007/s11187-011-9350-7
Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics. 35, 136-159.
Gahramanov, E. (2009). The theoretical analysis of income tax evasion revisited. Economic Issues, 14(1), 35–41.
Gerber, C., Klemm, A., Liu, L., & Mylonas, V. (2018). Personal income tax progressivity: Trends and implications. IMF Working Papers, 18(246), 1. https://doi.org/10.5089/9781484383087.001
Giese, S. & A. Hoffman. (2000). Tax evasion and risky investment in an intertemporal context. An Experimental Study, Discussion Paper, No.30. Berlin: Humbold-Universitat zu.
Greene, W. H. (2008). Econometric analysis. New York: Macmillan Publishing Company. Gruber, J., & Saez, E. (2002). The elasticity of taxable income: Evidence and implications. Journal of
Public Economics. 84, 1–32.
Grundmann, S., & Lambsdorff, G. J. (2017). How income and tax rates provoke cheating – An experimental investigation of tax morale. Journal of Economic Psychology, 63, 27–42. https://doi.org/10.1016/j.joep.2017.10.003.
Gujarati, D.N. (2009). Basic econometrics. Fifth Edition. New York: McGraw Hill Book Company. Heckman, J. J. (1979). Sample selection bias as a specification error. The Econometrica Society. 47(1),
-161.
Helhel, Y., & Ahmed, Y. (2014). Factors affecting tax attitudes and tax compliance: A survey study in Yemen Article. European Journal of Business and Management Online, 6(22), 2222–2839. https://doi.org/10.21275/ART20163576.
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63–71. https://doi.org/10.1016/j.joep.2017.06.005
Hosmer, D.W., & S. Lemeshow. (2000). Applied logistic regression. 2nd Edition. New York: John Willey and Sons
Hyman, D. N. (2010). Public finance: A contemporery application of theory to policy (10th ed.). Ohaio U.S.: South-Western Cengage Learning.
Iyer, G. S., Schmidt, A., & Seetharaman, A. (2008). The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity. 27, 88–96. https://doi.org/10.1016/j.jaccpubpol.2007.11.006
Jan, N. (2007). Estimation of relationships for limited dependent variables James Tobin. 26(1), 24–36.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” Framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004.
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. https://doi.org/10.1016/j.joep.2012.09.010.
Kurniawati, M., & Toly, A. A. (2014). Analisis keadilan pajak, biaya kepatuhan, dan tarif pajak terhadap persepsi Wajib Pajak mengenai penggelapan pajak di Surabaya Barat. Tax & Accounting Review, 4(2), 1–12.
Kusuma, I. N., Maha, A., Putu, N., Anggraini, N., & Wayan, N. (2012). Tax evasion dalam persepsi etis dan demografi Wajib Pajak.
Kutner, M.H., C.J. Nachtsheim., & J. Neter. (2004). Applied linear regression models. Fourth Edition. Singapore: The McGraw-Hill Companies, Inc.
Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2017). Menguak dimensi kecurangan pajak. Jurnal Akuntansi Multiparadigma, (121), 274–290. https://doi.org/10.18202/jamal.2017.08.7054
Mardiasmo. (2009). Perpajakan. Edisi Revisi. Yogyakarta: Penerbit Andi.
Marino, M. R., & Parlamentare, U. (2016). Personal income tax evasion in Italy : An estimate by taxpayer
type. (August). https://doi.org/10.4337/9780857937032.00011
Market, L. (2003). Tax progressivity and tax evasion. Cesifo Working Paper No. 1097. December. New York: McGraw-Hill Irwin.
Modugu, K. P., & Anyaduba, J. O. (2014). Impact of tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, 5(9), 207–215.
Mazur, M. J. & Plumley, A. H. (2007). Understanding the tax gap. National Tax Journal. 60 (3):569- 576. https:// doi: 10.17310/ntj.2007.3.14.
Nurmantu, Safri. (2003). Pengantar perpajakan. Jakarta: Granit.
Olexova, C. (2019). Multi-criteria decision analysis of socio-economic factors of tax evasion. Volume XIII. (December).
Pataki, G. E. (1995). Progressive improvement competitiveness. (December).
Permatasari, I., & Laksito, H. (2013). Minimalisasi tax evasion melalui tarif pajak, teknologi dan informasi perpajakan, keadilan sistem perpajakan, dan ketepatan pengalokasian pengeluaran pemerintah. Diponegoro Journal of Accounting, 2(2), 1–10.
Pyndick, R.S., & D.D. Rubinfield. (1981). Econometric model and econometric forecast. International Student Editions. Tokyo: Mc Graw Hill.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
Rosen, H. S., & Gayer, T. (2008). Public finance (8th ed.). New York: Tata McGraw-Hill.
Saez, E. (2001). Using Elasticities to derive optimal income tax rates. The Review of Economic Studies,
(68) 1:205–229. https://doi.org/10.1111/1467-937X.00166.
Sandmo, Agnar. (2005). The Theory of Tax evasion: A retrospective view. National Tax Journal Vol. LVIII No. 4 (643-663).
Schneider, Friedrich dan Enste, D. H. (2000). Shadow economies: Size, causes, and consequences. Journal of Economic Literarute, Vol.38, pp. 77-114.
Sekretariat Negara. 2000. Undang-Undang Nomor 17 Tahun 2000 tentang Perubahan Ketiga UU Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Jakarta: Sekretariat Negara.
Sekretariat Negara. 2008. Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat UU Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Jakarta: Sekretariat Negara.
Sherlock, M. F. (2017). Statutory, average and effective Marginal Tax Rates in the federal individual income tax: Background and analysis. Congressional Research Service (March).
Sillamaa, Mary-Anne., & Michael R. Veall. (2001). The effect of Marginal Tax Rates on taxable income: A panel study of the 1988 tax flattening in Canada. Journal of Public Economics (80) 341-356.
Skinner, J., & Slemrod, J. (1985). An economic perspective on tax evasion. National Tax Journal, 38(3), 345-353.
Slemrod, J. (1985). An empirical test for tax evasion. The Review of Economics and Statistics, 67(2), 232–238. https://doi:10.2307/1924722.
Slemrod, J. & Yitzhaki, S. (2002). Tax avoidance, evasion and administration. Handbook of Public Economics, 2002, vol. 3, pp 1423-1470.
Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48. https://doi.org/10.1257/jep.21.1.25.
Stiglitz, J. E. (2000). Economics of the public sector (3rd ed.). New York: W. W Norton & Company. Tanzi, V. & Shome, P. (1993). A primer on tax evasion. IMF Econ Rev (1993) 40: 807.
https://doi.org/10.2307/3867611
Williams, Richard. 2012. Using the margins command to estimate and interpret adjusted predictions and marginal effects. The Stata Journal12 (2):308-331.
Yaniv, G. (2013). Tax evasion, conspicuous consumption, and the income tax rate. Public Finance Review, 41(3),302–316. https://doi:10.1177/1091142112465544.
Yitzhaki, S. (1974). A note on income tax evasion: A theoritical analysis. Journal of Public Economics, 3(2), 201–202. https://doi.org/10.1016/0047-2727(74) 90037-1.
Yong Kuan Chen. (2012). The progressivity of the malaysian personal income tax system. 30 (2), 27–43.
Zain, M. (2008). Manajemen perpajakan. Jakarta: Salemba Empat.
Laporan Tahunan Direktorat Jenderal Pajak. 2007-2012. https://www.pajak.go.id/id/laporan- tahunan/

References

Agresti, A. (1996). An introduction to categorical data analysis. Toronto: John Wiley and Sons Inc. Alm, J. (2012). Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies. Int Tax Public Finance 19:54–77. https://doi: 10.1007/s10797-011-9171-2.

All, M. M., Cecil, H. W., & It, J. A. K. (1996). The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers. 1980–1981.

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: Atheoritical analysis. Journal of Modern

Accounting and Auditing, 1, 323–338.

Alm, J., & Beck, W. (1993). Tax amnesties and compliance in the long run: A time series analysis. National Tax Journal, 46(1), 53–60.

Alm, J., Bahl, R. W., & Murray, M. N. (1993). Tax structure and tax compliance. (February). https://doi.org/10.2307/2109600.

Alm, J., & Vazquez, J.M. (2003). Institution, paradigms, and tax evasion in developing and transition countries. In Public finance in developing and transitional countries : essays in honor of Richard Bird, edited by Richard M. Martinez-Vazquez Jorge Alm James Bird, 146-178. Cheltenham, UK; Northampton, Ma.: Edward Elgar Publishers.

Anno, R. D. (2009). Tax evasion , tax morale and policy maker’s effectiveness. 38, 988–997. https://doi.org/10.1016/j.socec.2009.06.005.

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economics Literature, 36(2), 818-860.

Ardyaksa, T., & Kiswanto. (2014). Pengaruh keadilan, tarif pajak, ketepatan pengalokasian, kecurangan, teknologi dan informasi perpajakan terhadap tax evasion. Accounting Analysis Journal, 3(4), 475–484.

Becker, Gary. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76,(2), 169-217.

Ciptaningtyas, C. & Setyawati, E. (2018). Pengaruh keadilan, sistem perpajakan, tarif pajak, diskriminasi dan kemungkinan terdeteksi kecurangan terhadap tax evasion (Studi empiris pada Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama eks-Karesidenan Surakarta). https://eprints.ums.ac.id/id/eprint/59968

Clotfelter, C. T. (1983). Tax evasion and tax rate–analysis of individual returns. The Review of Economics and Statistics, 65(3), 363–373.

Diamond, Peter., & Emmanuel Saez. (2011). The case for a progressive tax from basic research to policy recommendations. The Journal of Economic Perspectives, 10/2011, Volume 25, Issue 4.

DJP. (2018). Laporan Kinerja Tahunan 2017 DJP. Jakarta: Direktorat Jenderal Pajak - Kementerian Keuangan RI.

Duncan, D., Peter, K. S., & Peter, K. S. (2008). Tax progressivity and income inequality. Usery Workplace Research (June).

Fallan, Lars. (1999). Gender, exposure to tax knowledge, and attitudes towards taxation; An experimental approach. Journal of Business Ethics, Vol. 18, No. 2, pp. 173-184.

Feinstein, J.S. (1991). An econometric analysis of income tax evasion and its detection. The RAND Journal of Economics, 22(1), 14–35.

Ferede, E. (2013). Tax progressivity and self-employment: Evidence from Canadian Provinces. 141–153. https://doi.org/10.1007/s11187-011-9350-7

Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics. 35, 136-159.

Gahramanov, E. (2009). The theoretical analysis of income tax evasion revisited. Economic Issues, 14(1), 35–41.

Gerber, C., Klemm, A., Liu, L., & Mylonas, V. (2018). Personal income tax progressivity: Trends and implications. IMF Working Papers, 18(246), 1. https://doi.org/10.5089/9781484383087.001

Giese, S. & A. Hoffman. (2000). Tax evasion and risky investment in an intertemporal context. An Experimental Study, Discussion Paper, No.30. Berlin: Humbold-Universitat zu.

Greene, W. H. (2008). Econometric analysis. New York: Macmillan Publishing Company. Gruber, J., & Saez, E. (2002). The elasticity of taxable income: Evidence and implications. Journal of

Public Economics. 84, 1–32.

Grundmann, S., & Lambsdorff, G. J. (2017). How income and tax rates provoke cheating – An experimental investigation of tax morale. Journal of Economic Psychology, 63, 27–42. https://doi.org/10.1016/j.joep.2017.10.003.

Gujarati, D.N. (2009). Basic econometrics. Fifth Edition. New York: McGraw Hill Book Company. Heckman, J. J. (1979). Sample selection bias as a specification error. The Econometrica Society. 47(1),

-161.

Helhel, Y., & Ahmed, Y. (2014). Factors affecting tax attitudes and tax compliance: A survey study in Yemen Article. European Journal of Business and Management Online, 6(22), 2222–2839. https://doi.org/10.21275/ART20163576.

Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63–71. https://doi.org/10.1016/j.joep.2017.06.005

Hosmer, D.W., & S. Lemeshow. (2000). Applied logistic regression. 2nd Edition. New York: John Willey and Sons

Hyman, D. N. (2010). Public finance: A contemporery application of theory to policy (10th ed.). Ohaio U.S.: South-Western Cengage Learning.

Iyer, G. S., Schmidt, A., & Seetharaman, A. (2008). The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity. 27, 88–96. https://doi.org/10.1016/j.jaccpubpol.2007.11.006

Jan, N. (2007). Estimation of relationships for limited dependent variables James Tobin. 26(1), 24–36.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” Framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004.

Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. https://doi.org/10.1016/j.joep.2012.09.010.

Kurniawati, M., & Toly, A. A. (2014). Analisis keadilan pajak, biaya kepatuhan, dan tarif pajak terhadap persepsi Wajib Pajak mengenai penggelapan pajak di Surabaya Barat. Tax & Accounting Review, 4(2), 1–12.

Kusuma, I. N., Maha, A., Putu, N., Anggraini, N., & Wayan, N. (2012). Tax evasion dalam persepsi etis dan demografi Wajib Pajak.

Kutner, M.H., C.J. Nachtsheim., & J. Neter. (2004). Applied linear regression models. Fourth Edition. Singapore: The McGraw-Hill Companies, Inc.

Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2017). Menguak dimensi kecurangan pajak. Jurnal Akuntansi Multiparadigma, (121), 274–290. https://doi.org/10.18202/jamal.2017.08.7054

Mardiasmo. (2009). Perpajakan. Edisi Revisi. Yogyakarta: Penerbit Andi.

Marino, M. R., & Parlamentare, U. (2016). Personal income tax evasion in Italy : An estimate by taxpayer

type. (August). https://doi.org/10.4337/9780857937032.00011

Market, L. (2003). Tax progressivity and tax evasion. Cesifo Working Paper No. 1097. December. New York: McGraw-Hill Irwin.

Modugu, K. P., & Anyaduba, J. O. (2014). Impact of tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, 5(9), 207–215.

Mazur, M. J. & Plumley, A. H. (2007). Understanding the tax gap. National Tax Journal. 60 (3):569- 576. https:// doi: 10.17310/ntj.2007.3.14.

Nurmantu, Safri. (2003). Pengantar perpajakan. Jakarta: Granit.

Olexova, C. (2019). Multi-criteria decision analysis of socio-economic factors of tax evasion. Volume XIII. (December).

Pataki, G. E. (1995). Progressive improvement competitiveness. (December).

Permatasari, I., & Laksito, H. (2013). Minimalisasi tax evasion melalui tarif pajak, teknologi dan informasi perpajakan, keadilan sistem perpajakan, dan ketepatan pengalokasian pengeluaran pemerintah. Diponegoro Journal of Accounting, 2(2), 1–10.

Pyndick, R.S., & D.D. Rubinfield. (1981). Econometric model and econometric forecast. International Student Editions. Tokyo: Mc Graw Hill.

Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005

Rosen, H. S., & Gayer, T. (2008). Public finance (8th ed.). New York: Tata McGraw-Hill.

Saez, E. (2001). Using Elasticities to derive optimal income tax rates. The Review of Economic Studies,

(68) 1:205–229. https://doi.org/10.1111/1467-937X.00166.

Sandmo, Agnar. (2005). The Theory of Tax evasion: A retrospective view. National Tax Journal Vol. LVIII No. 4 (643-663).

Schneider, Friedrich dan Enste, D. H. (2000). Shadow economies: Size, causes, and consequences. Journal of Economic Literarute, Vol.38, pp. 77-114.

Sekretariat Negara. 2000. Undang-Undang Nomor 17 Tahun 2000 tentang Perubahan Ketiga UU Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Jakarta: Sekretariat Negara.

Sekretariat Negara. 2008. Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat UU Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Jakarta: Sekretariat Negara.

Sherlock, M. F. (2017). Statutory, average and effective Marginal Tax Rates in the federal individual income tax: Background and analysis. Congressional Research Service (March).

Sillamaa, Mary-Anne., & Michael R. Veall. (2001). The effect of Marginal Tax Rates on taxable income: A panel study of the 1988 tax flattening in Canada. Journal of Public Economics (80) 341-356.

Skinner, J., & Slemrod, J. (1985). An economic perspective on tax evasion. National Tax Journal, 38(3), 345-353.

Slemrod, J. (1985). An empirical test for tax evasion. The Review of Economics and Statistics, 67(2), 232–238. https://doi:10.2307/1924722.

Slemrod, J. & Yitzhaki, S. (2002). Tax avoidance, evasion and administration. Handbook of Public Economics, 2002, vol. 3, pp 1423-1470.

Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48. https://doi.org/10.1257/jep.21.1.25.

Stiglitz, J. E. (2000). Economics of the public sector (3rd ed.). New York: W. W Norton & Company. Tanzi, V. & Shome, P. (1993). A primer on tax evasion. IMF Econ Rev (1993) 40: 807.

https://doi.org/10.2307/3867611

Williams, Richard. 2012. Using the margins command to estimate and interpret adjusted predictions and marginal effects. The Stata Journal12 (2):308-331.

Yaniv, G. (2013). Tax evasion, conspicuous consumption, and the income tax rate. Public Finance Review, 41(3),302–316. https://doi:10.1177/1091142112465544.

Yitzhaki, S. (1974). A note on income tax evasion: A theoritical analysis. Journal of Public Economics, 3(2), 201–202. https://doi.org/10.1016/0047-2727(74) 90037-1.

Yong Kuan Chen. (2012). The progressivity of the malaysian personal income tax system. 30 (2), 27–43.

Zain, M. (2008). Manajemen perpajakan. Jakarta: Salemba Empat.

Laporan Tahunan Direktorat Jenderal Pajak. 2007-2012. https://www.pajak.go.id/id/laporan- tahunan/

Does the Progressive Personal Income Tax Drives Tax Evasion in Indonesia?

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Retno Estri, Faculty of Economics and Business, University of Indonesia, Depok, Indonesia

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