000134977 001__ 134977
000134977 005__ 20171114172752.0
000134977 037__ $$a354-2016-18129
000134977 041__ $$aen_US
000134977 245__ $$aThe Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia
000134977 260__ $$c2012-04
000134977 269__ $$a2012-04
000134977 300__ $$a27
000134977 336__ $$aConference Paper/ Presentation
000134977 520__ $$aThis study is intended to provide the clue regarding the determinants of compliance
with environmental tax under imperfect monitoring and the presence of bribery,
motivated by the case of Indonesia. The study is expected to contribute on
environmental policy and tax compliance literatures, particularly by examining the
impact of financial reward under the presence of bribery, aside of others
conventional compliance instruments such as tax rate, audit, and sanction. In
addition to financial reward, this study also incorporates the bribe explicitly as a
determinant of compliance. The study employs theoretical and experimental
approaches. While theoretical analysis find that the compliance will decrease with
tax rate and increase with audit, sanction, financial reward, and the bribe rate; the
experiment findings indicate that the impact of each determinant are vary according
to the existence of bribery. Despite the difference, both approaches show that the
bribery indeed hampers the compliance on environmental tax. The bribery
encourages the polluting firms to aggressively evade the environmental tax as the
tax rate increase and curbs the positive impact of financial reward in enhancing the
compliance.
000134977 542__ $$fLicense granted by Kirsten  Pagel (pagel076@umn.edu) on 2012-09-28T15:51:34Z (GMT):

<center>  <h2> Deposit Agreement </h2> </center>
I represent that I am the creator of the digital material identified herein (&ldquo;Work&rdquo;).
I represent that the work is original and that I either own all rights of copyright 
or have the right to deposit the copy in a digital archive such as AgEcon Search. 
I represent that in regard to any non-original material included in the Work I have
secured written permission of the copyright owner (s) for this use or believe this 
use is allowed by law. I further represent that I have included all appropriate 
credits and attributions. I hereby grant the Regents of the University of Minnesota
(&ldquo;University&rdquo;), through AgEcon Search, a non-exclusive right to access, reproduce, 
and distribute the Work, in whole or in part, for the purposes of security, preservation,
and perpetual access. I grant the University a limited, non-exclusive right to make
derivative works for the purpose of migrating the Work to other media or formats in
order to preserve access to the Work. I do not transfer or intend to transfer any 
right of copyright or other intellectual property to the University. If the Deposit 
Agreement is executed by the Author�s Representative, the Representative shall separately
execute the following representation: I represent that I am authorized by the Author
to execute this Deposit Agreement on behalf of the Author.

000134977 650__ $$aEnvironmental Economics and Policy
000134977 6531_ $$aEnvironmental Tax
000134977 6531_ $$aCompliance
000134977 6531_ $$aTheoretical Approach
000134977 6531_ $$aLaboratory
Experiment
000134977 700__ $$aIskandar, Deden Dinar
000134977 700__ $$aWuenscher, Tobias
000134977 700__ $$aBadhuri, Anik
000134977 773__ $$d2012
000134977 8564_ $$s261501$$uhttp://ageconsearch.umn.edu/record/134977/files/Deden%20Dinar_Iskandar_Determinants%20of%20Compliance%20on%20Environmental%20Tax.pdf
000134977 887__ $$ahttp://purl.umn.edu/134977
000134977 909CO $$ooai:ageconsearch.umn.edu:134977$$qGLOBAL_SET
000134977 912__ $$nSubmitted by Kirsten  Pagel (pagel076@umn.edu) on 2012-09-28T15:54:05Z
No. of bitstreams: 1
Deden%20Dinar_Iskandar_Determinants%20of%20Compliance%20on%20Environmental%20Tax.pdf: 261501 bytes, checksum: 4ffe44823441f52d762feaa1f2048807 (MD5)
000134977 912__ $$nMade available in DSpace on 2012-09-28T15:54:07Z (GMT). No. of bitstreams: 1
Deden%20Dinar_Iskandar_Determinants%20of%20Compliance%20on%20Environmental%20Tax.pdf: 261501 bytes, checksum: 4ffe44823441f52d762feaa1f2048807 (MD5)
  Previous issue date: 2012-04
000134977 982__ $$gAgricultural Economics Society>86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK
000134977 980__ $$a354