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TMF Group's Global Business Complexity Index (GBCI), is an annual report ranking 77 of the world's jurisdictions by how straightforward they are for multinational firms operating within them.


The Global Business Complexity Index analyses three key areas of business operations - rules, regulations and penalties, accounting and tax and hiring, firing and paying employees.

This is the 7th year TMF Group has compiled this report, which analyses and compares key areas of business administration and compliance. In all, more than 250 different criteria are factored into the report findings.

This year, TMF Group finds that Indonesia is currently ranked the most complex country in the world. However, Indonesia is still one the most attractive markets with potential for fast growth so understanding and navigating the complexity is key for success of your company to engage in the potential of Indonesia.

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