Why the tax compliance costs of large companies in Indonesia are low compared to other countries: Empirical evidence
Source: Australian Tax Forum Journal Article
Published Date: 1 Apr 2014
This article argues that the magnitude of tax compliance costs in one country compared with those in other countries does not necessarily reflect the relative complexity of the tax system. Specifically, the low compliance costs for large corporate taxpayers in Indonesia compared with those in both developed and developing countries do not imply that the tax system in Indonesia is less complex than that in those countries. Rather, it is the relative size of the companies and the low wage rates in Indonesia that influence the tax compliance costs more than the complexity of the tax system itself. The difficulties in making international comparisons of tax systems are fully recognised.
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Details
- Published By: Jeff Pope, Budi Susila
- Published On:1 Apr 2014
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