---
res:
  bibo_abstract:
  - 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.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Adrian
      foaf_name: Schipp, Adrian
      foaf_surname: Schipp
      foaf_workInfoHomepage: http://www.librecat.org/personId=44288
  - foaf_Person:
      foaf_givenName: Fernando
      foaf_name: Siahaan, Fernando
      foaf_surname: Siahaan
  - foaf_Person:
      foaf_givenName: Caren
      foaf_name: Sureth-Sloane, Caren
      foaf_surname: Sureth-Sloane
      foaf_workInfoHomepage: http://www.librecat.org/personId=530
    orcid: ' 0000-0002-8183-5901'
  bibo_doi: http://dx.doi.org/10.2139/ssrn.4924632
  bibo_issue: '2'
  bibo_volume: 54
  dct_date: 2026^xs_gYear
  dct_language: eng
  dct_title: 'Determinants of Tax Complexity: Evidence from a Developing Country@'
...