Page 6 - Indonesia Taxation Quarterly Report (Q2-2020)

INDONESIA TAXATION QUARTERLY REPORT Q2-2020 Table of Contents

Table of Contents

Forewords i
Table of Contents ii
Abbreviations iii
Executive Summary iv

Chapter 1. Survey of Recent Developments 1

A. Macro-Fiscal Framework 2
B. Revenue Performance 4
C. Domestic Tax 8
D. Tax Administration 14
E. Customs and Excise 16
F. Taxation in General 20
G. Local Taxes 22
H. International Aspects of Taxation 23
I. Global Taxation Trends and Issues 24

Chapter 2. Tax Revenue Prospect during Economic Recovery 27

A. Is It Too Early to be Optimistic 28
B. Proposals to Tax the Riches More 29
C. Tax Revenue Optimization vs Tax Incentives 31

D. How Other Countries Perform 33
E. Learn from the Past 34
F. Tax Policies Going Forward 36

Chapter 3. Adapting Tax Administration to the New Normal 39

A. How Indonesia’s Tax Administration Has Responded Thus Far 40
B. Is Digitization Alone Enough? 45
C. Potentials to Move Forward 47
D. Closing Remarks 51

References 53
Appendix 57

ii