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Income tax reforms generally constitute some changes in marginal tax rates and its income thresholds which often lead to a higher tax liability. Taxpayers may respond to these changes differently, mainly by trying to lower their tax payments. Self-employed individuals have a greater incentive to strategically adjust to a lower income declaration. Using administrative tax data, this paper examines the reaction of self-employed taxpayers to the 2008 Indonesian Income Tax Reform using bunchingdoi:10.31092/jia.v4i2.638 fatcat:qmiweaq35jbrbjmegajp2yn2r4