Tax and Digital Economy: Threats and Opportunities

In this publication, we provide taxation report for the first quarter of 2019. It covers three main parts. First, it provides the survey of recent developments, which cover the macro-fiscal framework in which our tax system works, our national revenue performance and recent policy establishments both domestically and globally. Secondly, it presents analyses regarding hot issue regarding digital economy and how it raises threats and opportunities in taxation arena. Thirdly, it serves our view and comments for our ongoing tax reform agenda. It contains reviews considered relevant for the tax reform in Indonesia.