---
_id: '56815'
abstract:
- lang: eng
text: This study investigates the determinants of tax complexity in Indonesia, focusing
on the perspectives of tax officers and firms, and thus provides a case study
relevant to developing countries. Understanding tax complexity in this context
is crucial as developing nations frequently encounter legislative, fiscal, and
administrative challenges that exacerbate their tax complexity. Complexity can
hinder investment, impair tax revenue collection, and impede economic development.
The authors adapt a global survey instrument to the Indonesian context and collect
responses from Indonesian tax officers and firms. Transfer pricing is perceived
as the most complex tax regulation which is consistent with cross-country studies.
However, in contrast to the global findings, statutory tax rates and taxes on
dividends rank second and third in Indonesia. While Indonesian tax officers emphasize
the complexity of transfer pricing regulations, firms are more concerned about
the complexity of tax procedures, especially tax guidance and tax audits. Furthermore,
comparative analyses show that tax officers perceive tax regulations as being
more complex than tax procedures. In contrast, firms perceive the opposite, particularly
for tax audits. The findings offer a nuanced picture of tax complexity in a developing
country and provide guidance for tax reforms in Indonesia. They also serve as
a commencement for further analyses of developing countries.
author:
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Fernando
full_name: Siahaan, Fernando
last_name: Siahaan
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence
from a Developing Country. Intertax. 2026;54(2):102-122. doi:http://dx.doi.org/10.2139/ssrn.4924632'
apa: 'Schipp, A., Siahaan, F., & Sureth-Sloane, C. (2026). Determinants of Tax
Complexity: Evidence from a Developing Country. Intertax, 54(2),
102–122. http://dx.doi.org/10.2139/ssrn.4924632'
bibtex: '@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax
Complexity: Evidence from a Developing Country}, volume={54}, DOI={http://dx.doi.org/10.2139/ssrn.4924632},
number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and
Sureth-Sloane, Caren}, year={2026}, pages={102–122} }'
chicago: 'Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants
of Tax Complexity: Evidence from a Developing Country.” Intertax 54, no.
2 (2026): 102–22. http://dx.doi.org/10.2139/ssrn.4924632.'
ieee: 'A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity:
Evidence from a Developing Country,” Intertax, vol. 54, no. 2, pp. 102–122,
2026, doi: http://dx.doi.org/10.2139/ssrn.4924632.'
mla: 'Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing
Country.” Intertax, vol. 54, no. 2, 2026, pp. 102–22, doi:http://dx.doi.org/10.2139/ssrn.4924632.'
short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
date_created: 2024-10-30T07:25:39Z
date_updated: 2026-02-02T13:09:32Z
department:
- _id: '187'
doi: http://dx.doi.org/10.2139/ssrn.4924632
intvolume: ' 54'
issue: '2'
language:
- iso: eng
main_file_link:
- url: https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020
page: 102-122
publication: Intertax
publication_status: published
status: public
title: 'Determinants of Tax Complexity: Evidence from a Developing Country'
type: journal_article
user_id: '97894'
volume: 54
year: '2026'
...
---
_id: '56814'
abstract:
- lang: eng
text: 'This study investigates whether, how, and under what conditions the expected
positive association between cooperative compliance programs and tax compliance
is attenuated by tax complexity. Many countries have implemented cooperative compliance
programs to improve compliance, however, the effectiveness of these programs varies
across countries. I expect and find that the complexity of a country''s tax system
might impair the compliance-enhancing impact of cooperative compliance programs.
Using cross-country data of 57 countries, I find that cooperative compliance programs
generally promote compliance, except in countries with highly complex tax codes.
Moreover, these programs are positively associated with tax compliance even if
tax procedures, such as tax filing and payment or tax audits, are highly complex.
My findings suggest that cooperative compliance programs can compensate for mistrust
caused by complex tax procedures and enhance compliance. However, they may not
be effective tools to enhance compliance in complex tax codes. '
author:
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Schipp A. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934559
apa: Schipp, A. (2024). Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. https://dx.doi.org/10.2139/ssrn.4934559
bibtex: '@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working
Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance}, DOI={https://dx.doi.org/10.2139/ssrn.4934559},
author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 152} }'
chicago: Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. TRR 266 Accounting for Transparency Working Paper Series No. 152,
2024. https://dx.doi.org/10.2139/ssrn.4934559.
ieee: A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance.
2024.
mla: Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934559.
short: A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance,
2024.
date_created: 2024-10-30T07:23:13Z
date_updated: 2024-10-30T07:23:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934559
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934559
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 152
status: public
title: Too Complex to Cooperate? Tax Complexity and Cooperative Compliance
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56816'
abstract:
- lang: eng
text: This study investigates the association between the political characteristics
of countries and the complexity of the legal system. We use country-level measures
of tax complexity, democracy indicators, and election results data and find that
the degree of democracy is associated with higher overall complexity of tax systems.
This association is driven by the complexity of tax regulations. Contrastingly,
we document negative associations with the complexity of tax procedures such as
tax filings or tax audits. Moreover, we find the association between democracy
and tax system complexity to be inversely U-shaped, indicating strong autocracies
and strong democracies to reduce overall tax complexity. In further analyses,
we document that the complexity of anti-tax avoidance regulations increases with
higher levels of democracy and demonstrate that left-wing governed countries are
more prone to experience an increase in complexity through democracy than right-wing
governed countries.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Giese H, Schipp A. The Downsides of Democracy? The Case of Tax Complexity.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934571
apa: Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case
of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
bibtex: '@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working
Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity},
DOI={https://dx.doi.org/10.2139/ssrn.4934571},
author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 153} }'
chicago: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series
No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
ieee: H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity.
2024.
mla: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934571.
short: H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity,
2024.
date_created: 2024-10-30T07:27:46Z
date_updated: 2024-10-30T07:27:50Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934571
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934571
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 153
status: public
title: The Downsides of Democracy? The Case of Tax Complexity
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '21401'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung
multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.
Deutsches Steuerrecht. 2021;59(3):182-190.
apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität
der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 59(3),
182–190.
bibtex: '@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität
der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches
Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane,
Caren}, year={2021}, pages={182–190} }'
chicago: 'Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt
die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse
einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht
59, no. 3 (2021): 182–90.'
ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität
der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung
in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no.
3, pp. 182–190, 2021.
mla: Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung
multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.”
Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90.
short: T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021)
182–190.
date_created: 2021-03-09T07:41:54Z
date_updated: 2025-12-02T08:41:50Z
department:
- _id: '187'
intvolume: ' 59'
issue: '3'
language:
- iso: ger
page: 182-190
publication: Deutsches Steuerrecht
publication_status: published
status: public
title: Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen?
– Ergebnisse einer Befragung in der deutschen Finanzverwaltung
type: journal_article
user_id: '96670'
volume: 59
year: '2021'
...
---
_id: '21417'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global
MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003
apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane,
C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003
bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018
Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003},
author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix
and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }'
chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm,
and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.
ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
2018 Global MNC Tax Complexity Survey. 2020.
mla: Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003.
short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21407'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Bornemann T, Schipp A, Sureth-Sloane C. 2018/2019 Umfrage Zur Steuerkomplexität
in Deutschen Finanzverwaltungen.; 2020. doi:10.52569/ILCP9945
apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage
zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945
bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur
Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945},
author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020}
}'
chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019
Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität
in deutschen Finanzverwaltungen. 2020.
mla: Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen
Finanzverwaltungen. 2020, doi:10.52569/ILCP9945.
short: T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität
in Deutschen Finanzverwaltungen, 2020.
date_created: 2021-03-09T08:17:04Z
date_updated: 2025-12-02T08:42:39Z
department:
- _id: '187'
doi: 10.52569/ILCP9945
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf
oa: '1'
status: public
title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen'
type: report
user_id: '96670'
year: '2020'
...