The compliance costs of large corporate taxpayers in Indonesia
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; t...
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| Format: | Thesis |
| Language: | English |
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Curtin University
2014
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| Online Access: | 4441 http://hdl.handle.net/20.500.11937/993 |
| _version_ | 1848743546396344320 |
|---|---|
| author | Susila, Budi |
| author_facet | Susila, Budi |
| author_sort | Susila, Budi |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T05:47:17Z |
| format | Thesis |
| id | curtin-20.500.11937-993 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:47:17Z |
| publishDate | 2014 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-9932018-04-13T06:54:52Z The compliance costs of large corporate taxpayers in Indonesia Susila, Budi 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. 2014 Thesis http://hdl.handle.net/20.500.11937/993 en 4441 Curtin University fulltext |
| spellingShingle | Susila, Budi The compliance costs of large corporate taxpayers in Indonesia |
| title | The compliance costs of large corporate taxpayers in Indonesia |
| title_full | The compliance costs of large corporate taxpayers in Indonesia |
| title_fullStr | The compliance costs of large corporate taxpayers in Indonesia |
| title_full_unstemmed | The compliance costs of large corporate taxpayers in Indonesia |
| title_short | The compliance costs of large corporate taxpayers in Indonesia |
| title_sort | compliance costs of large corporate taxpayers in indonesia |
| url | 4441 http://hdl.handle.net/20.500.11937/993 |