Intervention BIT and DJP tested the effectiveness of different interventions to reduce last-minute filing. In addition, tax administrations face higher costs managing these system pressures. This can lead to lower tax compliance because: (i) people don t have enough time to deal with new tax rules (ii) they experience frustration when the system overloads and crashes, which erodes tax morale and (iii) they physically can t file online or in person when too many people attempt to file at the same time. In Indonesia, as in other countries around the world, a large proportion of tax returns are filed at the last minute. Policy objective The aim of the project was to increase tax compliance and improve the efficiency of the tax collection system in Indonesia by encouraging personal income taxpayers to file a 2017 annual tax return at least two weeks before the deadline. This report summarises the findings of our second project together one of the largest randomised controlled trials (RCTs) ever conducted anywhere. 33ģ The Behavioural Insights Team / Early Tax Filing 3 Executive Summary The Behavioural Insights Team (BIT) and the Indonesian Directorate General of Taxes (Direktorat Jenderal Pajak, or DJP) formed a partnership in February 2017 to apply behavioural insights and rigorous evaluation to improve tax administration in Indonesia. 1 The Behavioural Insights Team / Early Tax Filing 1 Encouraging Earlier Tax Returns in Indonesia Project report DJP project team: Puspita Wulandari / Hantriono Joko Susilo / Yon Arsal / Iis Isnawati / Romadhaniah / Gatot Subroto / Adityawarman / Wangsit Supriyadi / Muhammad Hakim Kurniawan / Muhammad Mustakim / Gitarani Prastuti / Ikhsan Alisyahbani BIT project team: Kizzy Gandy / Ruth Persian / Daniel Gibbons / James Watson / Rifki Akbari Date: October 2018Ģ The Behavioural Insights Team / Early Tax Filing 2 Contents Executive Summary / Introduction / Background / Intervention / Trial design and implementation / Sample / Main findings / Additional findings / Recommendations / Capacity building / Conclusion Annex s Notes.
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