Beyond Deterrence: An Empirical and Experimental Analysis of Tax Compliance Behaviour in Indonesia

This thesis takes a behavioural approach to tax compliance in three studies. It extends existing knowledge on factors influencing compliance behavior by employing various methodologies namely survey analysis, quasi-experiment and field experiment. The last two studies were conducted in Indonesia which provided a non-developed countries context which has been lack in previous literature. One of this thesis' novel contributions to the literature is the application of repeated behavioural interventions in the field experiment. Overall, the thesis is also hoped to provide better empirical data for policy makers to design strategies to increase tax compliance