Page 5 - Indonesia Taxation Quarterly Report (Q3-2019)

Forewords

Forewords

Praise be to God Almighty, that by His blessings and approval, this report entitled
“Indonesia Taxation Quarterly Report III-2019” can be published.
The publication of “Indonesia Taxation Quarterly Report III-2019” is a countenance
of DDTC’s consistency in providing most updated guidance for tax stakeholders –
including investors, business associates, policy makers, academicians, media and
society as a whole.
This edition delivers continuous provision of DDTC’s core missions: to influence and
to contribute in tax policies’ formulation, also elimination of asymmetry of taxation
information in Indonesian society, that hopefully can be attained gradually along
with the publication of the report.
As we have entered the last quarter of 2019, the government is now trying to minimize
tax revenue’s shortfall through extra administrative efforts under new leadership.
Breakthrough steps are necessary to optimize the tax revenue while not distorting
the economy and investment.
At the same time, we should be reminded to keep alert to the developments tax
environment, whether in terms of automatic data exchange, reaching consensus of
digital economy taxation, escalating attention to tax transparency or other forms of
international tax cooperation. They certainly should be followed by government’s
quick initiatives so that our tax system remained relevant to the business world.

Similar to previous reports, this publication starts with updating the most recent tax
developments followed by two chapters related to strategic issues: tax ombudsman
revitalization and the need of breakthrough efforts to increase tax ratio.
We do sincerely hope that “Indonesia Taxation Quarterly Report III-2019” will offer
a considerate impact and contribution that will benefit not only for a segmented
purpose, but also for the whole tax system and its surroundings.

Jakarta, November 2019

Darussalam
Managing Partner DDTC

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