Tax Complexity in Indonesia

Dear Reader,

in this repository you will find

1. the results of the Tax Complexity Survey in Indonesia.
2. the related questionnaire in english.
3. Online Appendix of the publication "Determinants of Tax Complexity– Evidence from a Developing Country", published in Intertax

Keep in mind that the survey has been conducted in english and indonesian language.

Make sure to familiarise yourself with the general information provided in the excel spreadsheet, especially the licence (Creative Commons Licence CC BY-NC-SA 4.0).

For more information see https://www.accounting-for-transparency.de/publications/no-151-determinants-of-tax-complexity-in-tax-regulations-and-tax-procedures-evidence-from-a-developing-country/.

The Authors