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dc.relation.isnodouble4441*
dc.contributor.authorSusila, Budi
dc.contributor.supervisorProf. Helen Cabalu-Mendoza
dc.contributor.supervisorProf. Jeff Pope
dc.date.accessioned2017-01-30T09:56:30Z
dc.date.available2017-01-30T09:56:30Z
dc.date.created2015-11-24T06:53:01Z
dc.date.issued2014
dc.identifier.urihttp://hdl.handle.net/20.500.11937/993
dc.description.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.

dc.languageen
dc.publisherCurtin University
dc.titleThe compliance costs of large corporate taxpayers in Indonesia
dc.typeThesis
dcterms.educationLevelPh.D.
curtin.departmentCurtin Business School, School of Economics and Finance
curtin.accessStatusOpen access


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