Global MNC Tax Complexity Survey

Hoppe, Thomas; Transparency, Trr Accounting for; Schanz, Deborah; Schipp, Adrian; Siegel, Felix; Sturm, Susann; Sureth-Sloane, Caren

doi:10.52569/rpvo1003

Cited by 5 publications

(5 citation statements)

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“…Recent evidence indicates that tax complexity has increased significantly in the past years (Bornemann et al, 2021;Devereux, 2016Devereux, , 2020Hoppe et al, 2017;Hoppe et al, 2020). This increase can be attributed to at least two factors.…”

Section: Introductionmentioning

confidence: 99%

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

Hoppe

Schanz²,

Sturm³

et al. 2021

European Accounting Review

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This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexity of countries' corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The TCI is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, we find a positive association of GDP with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, the tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.

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Section: Introductionmentioning

confidence: 99%

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

Hoppe

Schanz²,

Sturm³

et al. 2021

European Accounting Review

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“…Tax code adalah kompleksitas pajak yang disebabkan oleh kesulitan membaca, memahami dan mematuhi peraturan perpajakan. Tax framework adalah kompleksitas yang disebabkan oleh proses dan fitur legislatif serta administratif dalam sistem pajak (Hoppe et al, 2018).…”

Section: Governmnet Effectiveness Dan Kompleksitas Pajakunclassified

“…Regulasi yang sederhana bertujuan untuk mengurangi kecurangan serta menciptakan lingkungan lebih efektif (Picur, 2006). Kompleksitas pajak dipengaruhi oleh regulasi pajak serta sistem pajak (Hoppe et al, 2018). Regulasi yang rumit akan meningkatkan kompleksitas pajak di suatu negara.…”

Section: Governmnet Effectiveness Dan Kompleksitas Pajakunclassified

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Government Effectiveness dan Kepatuhan: Peran Mediasi Kompleksitas Pajak

Kristanto,

Putu Chandrika

2023

persi

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Kepatuhan pajak dianggap sebagai salah satu isu krusial di banyak negara. Aspek sistem administrasi perpajakan (yaitu suara dan akuntabilitas, sistem perpajakan yang transparan, dan efektivitas pemerintah) memainkan peran penting dalam membentuk perilaku wajib pajak. Penelitian ini bertujuan untuk menguji peran efektivitas pemerintah dalam meningkatkan kepatuhan pajak. Penelitian ini juga bermaksud untuk mengetahui apakah kompleksitas pajak dapat memediasi hubungan tersebut. Penelitian ini menggunakan data sekunder yaitu skor efektivitas pemerintah, kompleksitas pajak, dan persentase upaya pajak di tingkat negara. Penelitian ini juga menggunakan variabel kontrol yaitu indeks demokrasi, tarif pajak, dan indeks supremasi hukum. Sampel penelitian ini terdiri dari 62 negara yang dipilih dengan menggunakan metode purposive sampling. Studi ini menemukan bahwa efektivitas pemerintah tidak berpengaruh terhadap kompleksitas pajak. Kompleksitas pajak juga terbukti tidak mampu memediasi pengaruh efektifitas pemerintah terhadap kepatuhan pajak

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“…Menurut Hoppe et al (2017) kompleksitas perpajakan merupakan kerumitan dalam sistem perpajakan yang berakibat pada kesusahan wajib pajak dalam membaca, memahami dan mematuhi peraturan perpajakan. Kompleksitas yang tinggi dapat menimbulkan ketidakpastian pada peraturan perpajakan dan dapat menghambat pertumbuhan ekonomi (Collier et al 2018).…”

Section: Pendahuluanunclassified

Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak

Primasari

Hendrani

2022

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This research is meant to test and to find out some factors which is influence the taxpayer compliance. These factors which have been tested in this reaserch are tax complexity, tax audit and tax penalty as independent variables, while taxpayer compliance is the dependent variable. The sample in this research are corporate taxpayers registered at KPP In DKI Jakarta area and obtained using the nonprobability sampling method with the convenience sampling method, the research sample obtained was 64 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax complexity, tax audit and tax penalty have an effect on taxpayer compliance. The partial test results show that the variables of tax complexity and tax penalty have no effect on taxpayer compliance. While the tax audit variable has an effect on taxpayer compliance. This research is expected to be a material consideration for interested parties and regulators in an effort to improve taxpayer compliance.

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Global MNC Tax Complexity Survey

Abstract: This report presents the first descriptive results of the 2018 Global MNC Tax Complexity Survey.

Cited by 5 publications

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The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

Government Effectiveness dan Kepatuhan: Peran Mediasi Kompleksitas Pajak

Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak

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