Advance Ruling: Solusi atau Impian?

The topic ‘advance ruling’ is reviewed once more by InsideTax editorial staff with the purpose to observe Indonesia’s tax law adaptation ability amidst highly dynamic economic activities changes and rapidity of investment climate in Indonesia. These changes surely require the harmonization of taxation regulations as reference for Taxpayers in fulfilling their taxation obligations. The tax authority has now modernized their taxation administration system, however has the advance ruling system which is considered to be able to provide regulation certainty been implemented?