Welcome to my research portfolio! This page showcases my research projects.

Working Papers:

Forgiving as a Revenue Booster? Evidence from Repeating Vehicle Tax Amnesties in Indonesia

Abstract: I examine vehicle tax amnesty programs in Indonesia that have been very popular in dealing with high delinquency rates. From 2008 to 2020, provincial amnesties occurred every 2.5 years on average. Using the variation in the timing of the province’s amnesty adoptions, I estimate the effect of vehicle tax amnesty on vehicle tax revenue using difference-in-differences. The short-run increase in vehicle tax revenue due to vehicle tax amnesty ranges from 2.5 to 3.7 percent in my preferred specification. When considering the reduction in tax penalties, the impact diminishes by about half, and in some cases, the results do not exhibit statistical significance or show only marginal significance. Using an event-study design, I do not find the effect of vehicle tax amnesty on provincial revenue during the three years following adoption. The initial result confirms why amnesties have been highly popular. Moreover, the substantial reduction in estimated impacts when factoring in tax penalties suggests that vehicle tax amnesty might not be a suitable choice for revenue increase, especially in light of scholars’ concerns about its potential negative impact on future compliance. Without addressing the root causes of delinquency, the direct election system of governors may still encourage local leaders to adopt populist policies to win favor and votes. If that is the case, the widespread adoption of vehicle tax amnesty will likely remain a common practice.

Presentation: Association for Budgeting and Financial Management (ABFM) Fall 2023 Conference and National Tax Association (NTA) 116th Annual Conference on Taxation 2023, both in Denver Colorado.

Works in Progress:

Corruption and the Composition of Government Expenditure: Evidence from An Anticorruption Measure in Indonesia

Fiscal Interactions in the Short and Long Run: Evidence from Indonesia’s Property Tax Decentralization