Page 5 - Indonesia Taxation Quarterly Report (Q1-2019)
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INDONESIA TAXATION QUARTERLY REPORT Q1-2019 Table of Contents
Table of Contents
Forewords i
Table of Contents ii
Executive Summary iii
Ringkasan Eksekutif vii
Chapter I. Survey of Recent Developments 1
A. Macro-Fiscal Framework 2
B. Revenue Performance 4
C. Domestic Tax 9
D. Custom and Excise 13
E. Local Tax and Fiscal Decentralization 15
F. Non-Tax Revenue 19
G. International Aspects 20
H. Global Taxation Trends 21
Chapter II. Topical Analysis: Tax and Digital Economy 25
A. Rising Tax Challenges 26
B. Domestic Challenge 27
C. Global Agenda: The Progress into Reaching Consensus 29
D. Towards A Fairer and More Efficient International Tax System 30
E. Opportunities from Digitalization in Increasing the Tax Authority’s Performance 31
Chapter III. Tax Reform Agenda: Encouraging Competitiveness 35
A. Comparative Tax Reform: Lessons Learned 36
1. Key Elements of Tax Reform 36
2. Changing Landscape, Motives and Considerations 38
3. Tax Reform Trends 41
B. Increasing Competitiveness through Tax Reform 46
1. Tax Reform, Economic Growth, and Competitiveness: Some Comments 46
2. Options for Tax Policy Reform 47
3. Options for Tax Administration Reform 49
4. Conclusion 50
References 52
Appendix 57
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