The compliance costs of large corporate taxpayers in Indonesia
MetadataShow full item record
This thesis discusses the results of the first research undertaken to investigate the tax compliance costs of large corporate taxpayers in Indonesia. Using mail survey, the research shows that the costs are significant (i.e. IDR420 million per company per year or AUD38,621 with 2013 exchange rate; the net national compliance costs account for 0.1 per cent of the Gross Domestic Product) and that they are regressive. Staff’s salary contributes almost half of the costs.
Showing items related by title, author, creator and subject.
The effect of physiotherapy on the prevention and treatment of ventilator-associated pneumonia for intensive care patients with acquired brain injuryPatman, Shane Michael (2005)Background: Ventilator-associated pneumonia is a major cause of morbidity and mortality for patients in an intensive care unit. Once present, ventilator-associated pneumonia is known to increase the duration of mechanical ...
Chunhachatrachai, Papaporn; Pope, Jeffery (2012)While tax compliance costs are often neglected, the costs are important for policy-making. At present, there is no study of tax compliance costs of Small and Medium Enterprises in Thailand. The importance of tax compliance ...
Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costsAbdul-Jabbar, Hijattulah (2009)This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small ...