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    The compliance costs of large corporate taxpayers in Indonesia

    234263_Susila 2014.pdf (2.691Mb)
    Access Status
    Open access
    Authors
    Susila, Budi
    Date
    2014
    Supervisor
    Prof. Helen Cabalu-Mendoza
    Prof. Jeff Pope
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    School
    Curtin Business School, School of Economics and Finance
    URI
    http://hdl.handle.net/20.500.11937/993
    Collection
    • Curtin Theses
    Abstract

    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.

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