Page 4 - Newsletter (Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority)

DDTC Newsletter Vol.01 | No.09 I June 2019 Page 4 of 7

Tax Relaxation of Luxurious Housing, Control of Local Tax, and
Restructuring of Tax Authority

Tabel – The Comparison of Layers of Import Duties and Export Duties Underpayment Fines

Government Regulation No. 28/2008 Government Regulation No. 39/2009

The Amount of Import Fines The Amount of Import Fines
Duties and Export Duties (% of import duties or export Duties and Export Duties (% of import duties or export
Underpayment duties underpayment) Underpayment duties underpayment)
(% of paid import duties or (% of paid import duties or
export duties) export duties)
1) 0 – 25% 100% 1) 0 – 50% 100%
2) 25.1% – 50% 200% 2) 50.1% – 100% 125%
3) 50.1% – 75% 400% 3) 100.1% – 150% 150%
4) 75.1% – 100% 700% 4) 150.1% – 200% 175%
5) > 100% 1,000% 5) 200.1% – 250% 200%
6) 250.1% – 300% 225%
7) 300.1% – 350% 250%
8) 350.1% – 400% 300%
9) 400.1% – 450% 600%
10) > 450% 1,000%

to the underpayment of import duties and export duties information and communication technology and focuses
based on previous and prensent regulations. more on managing the information from the internal
units in DGT.
In essence, the change is as a response to the massive
Tax Authority Internal Reforms exchange of data and information for the tax purposes
and the ongoing tax reform framework, in which to date,
On 11 June 2019, the government issued a new regulation Indonesia itself has implemented automatic exchange of
stipulating the restructuring of the Directorate General information (AEoI) with 79 participating jurisdictions
of Taxes (DGT). This internal reform programme is and 69 reportable jurisdictions as stipulated in
regulated in the Minister of Finance Regulation Number Announcement Number PENG-04/PJ/2019 concerning
87/PMK.01/2019 concerning the Amendments to the List of Participating Jurisdictions and Reportable
the Minister of Finance Regulation Number 217/ Jurisdictions for the Purpose of Automatic Exchange of
PMK.01/2018 concerning the Organization and Working Financial Account Information (PENG-04/PJ/2019).
Procedure of the Ministry of Finance (MoF Regulation
No. 87/2019). In addition to changing the two regulations of the
two directorates, the authority has amended several
One of the most important points in this regulation provisions in other directorates, such as the Directorate
pertains to the establishment of the Directorate of of Taxation Regulations I by revoking its authority
Tax Data and Information. In addition, the formerly regarding the formulation and implementation of policies
independent Directorate of Tax Information Technology and technical standardization of acquisition duty of right
is now merged with the Directorate of Information and on land and building (Bea Perolehan Hak atas Tanah dan
Communication Technology Transformation and its Bangunan/BPHTB). The government has aso changed
name has been changed to the Directorate of Information the phrase legal assistance into advocacy regarding
and Communication Technology. the provision related to the Directorate of Taxation
The new Directorate of Tax Data and Information Regulations II in this regulation.
established through this regulation is responsible for Furthermore, in the Directorate of Tax Potential,
formulating and implementing policies and technical Compliance, and Revenue, there have been several changes
standardization in tax data and information or it can be to the names of the sub-directorates. These changes will
said that this working unit will focus more on managing impact on the details of their tasks. The following table
the external data and information. Furthermore, summarizes the structure of the directorates for the new
the Directorate of Information and Communication governance of the DGT organization along with their
Technology will be responsible for formulating and main tasks and subcomponents of direct assignment
implementing policies and technical standardization in under each directorate.