Page 4 - Indonesia Taxation Quarterly Report (Q1-2019)

Forewords

Forewords

DDTC continues to stand at the top of developments in tax arena and provides most-
updated guidance for tax stakeholders – including investors, business associates, policy
makers, academicians, media and society as a whole.

This way, we put our relentless effort to realize two of our noble missions. First, eliminating
asymmetric information in the Indonesian tax society. Reaching this objective is very
crucial, since the importance of taxation is continuously having wider reach to many
people with various backgrounds. Not only because taxation is relevant to the decision-
making process of economic activities, but it also gives clear idea on how fiscal contract
between government and society is built up and developed.
In addition, the dynamicity of taxation requires tax society to keep close eye to the
changing environment and how it affects the lives of many people in many aspects. In
this respect, we believe that a vast-updating report written with a constructive thought
would enable us to keep alert and critical to the changing of fiscal landscape, nationally
and globally.
Secondly, influencing and contributing in tax policy making process in order to ensure
a balanced tax system transformation that serves the interests of all stakeholders. An
ideal tax system should be one that is always adaptable to the economic changes in a
way that accommodates the need of every related parties appropriately. To achieve this,
the presence of think-tank institutions is essential in bringing fresh and innovative ideas
to be adopted in our tax system.

Therefore, in order to put these missions into practice and move forward, we sincerely
present DDTC’s first “Indonesia Taxation Quarterly Report” to provide clear picture on
how the world of taxation is shifting, both in domestic sphere and global stage.

In this report, we draw close attention to how our tax system and its surroundings are
moving; and to which direction they are heading. We also give our strategic view on both
specific issues and broad important taxation areas.
We do hope, with this insight, valuable readers will benefit the most from grasping the
knowledge and information and utilizing them as reference either for business purpose,
academic interest, policy study and all taxation-related activities.

Jakarta, April 2019

Darussalam
Managing Partner DDTC

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