Strengthening Tax Ombudsman Role in Tax System

In this edition, we provide taxation development report in the third quarter of 2019. The content comprises of three parts. First, it provides a survey of recent developments, including the macro-fiscal framework in which our tax system works, national revenue performance and recent tax policy and administration updates domestically and globally. In the second part, it provides perspective on how tax ombudsman role in Indonesian taxation should be improved. The last chapter offers recommendation on how certain breakthroughs can support to increase Indonesia's tax ratio.