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All Journal Journal of Strategic Behaviour Accounting (JSBA)
Andika Candra Wijaya
Universitas Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Strategic Behaviour Accounting (JSBA)

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Comparative Corporate Tax Burdens: A Standardized Simulation Agustin Eka Putri; Dinda Ayuk Saputri; Destyas Rasendriya Aristawati; Salsa Regita Cahyani; Alyssa Risky Khoirunnisa; Fadella Citra Way Elisna; Andika Candra Wijaya
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.46720

Abstract

This study examines comparative corporate tax burdens in Indonesia, Vietnam, and Brazil through a standardized firm-level simulation model. By employing a consistent financial structure and identical cost assumptions, the analysis estimates each country’s effective tax rate (ETR) and net cash to equity under two different indirect tax treatments: (1) when consumption taxes are creditable and (2) when they are non-creditable and treated as turnover taxes. The findings reveal significant cross-country differences. Vietnam demonstrates the lowest overall ETR, benefiting from moderate corporate income tax (20%) and low dividend withholding tax (5%). Indonesia presents a medium burden due to a 22% corporate income tax and 11% VAT, while Brazil records the highest ETR due to a 34% combined corporate tax rate and an average 12% ICMS turnover tax. The study provides practical insights for multinational firms in choosing investment locations and designing dividend distribution policies, as well as academic implications for comparative tax modeling.
Co-Authors Agustin Eka Putri Alyssa Risky Khoirunnisa Destyas Rasendriya Aristawati Dinda Ayuk Saputri Fadella Citra Way Elisna Salsa Regita Cahyani