The 2008 Indonesia’s Taxation Reform and Its Impact on Indonesian Tax Compliance

University essay from Lunds universitet/Ekonomisk-historiska institutionen

Abstract: Indonesia had a taxation reform that was started from 2001 and ended in 2008. The taxation reform transformed both the tax regulation and tax institution. This study evaluates the impact of the taxation reform in Indonesia in 2008 to the tax compliance level of taxpayer, both corporate and personal taxpayer, in Indonesia and what factors that influence Indonesian tax compliance after the taxation reform. The tax compliance level in this study was measured by comparing the number of annual tax report submitted from corporate and personal taxpayer and the number of taxpayer that obliged to submit their tax report.

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