In Indonesia, as in other countries around the world, a large proportion of taxpayers file their taxes at the last minute. This leads to long queues in front of tax offices and crashes of the online system around the deadline, which erodes tax morale and puts pressure on the system. In BIT’s largest randomised controlled trial to date (sample of 11.2 million taxpayers), we tested the impact of different emails on the likelihood of filing a tax return two weeks or more before the annual filing deadline. The most effective email – a planning prompt with the option to sign-up for a reminder email – led to a 2.1 percentage point increase in early filing.
Partner organisation: Direktorat Jenderal Pajak (DJP) – Indonesian tax authority