Page 6 - Indonesia Taxation Quarterly Report (Q3-2019)

INDONESIA TAXATION QUARTERLY REPORT Q3-2019 Table of Contents

Table of Contents

Forewords i
Table of Contents ii
Abbreviations iii
Executive Summary iv

Chapter I. Survey of Recent Developments 1

A. Macro-Fiscal Framework 2
B. Revenue Performance 4
C. Domestic Tax 8
D. Custom and Excise 13
E. Tax Administration 14
F. Local Tax and Fiscal Decentralization 17
G. Non-Tax Revenue 19
H. International Aspects 20
I. Global Taxation Trends and Issues 23

Chapter II. Strengthening Tax Ombudsman Role in Tax System 29

Revitalization of the Tax Ombudsman as a Signal for Tax Reforms in Favor of
A. 31
Taxpayers
Revitalization of the Tax Ombudsman to Institutionalize the Protection of Taxpayers’
B. 32
Rights.
Revitalization of the Tax Ombudsman to Encourage Voluntary Compliance and
C. 33
Sustain Tax Revenue Performance
D. Efforts to Revitalize the Tax Ombudsman through its Position and Stance 34
E. Ideal Design of the Tax Ombudsman in the Interaction with other Parties 34
F. Establishing the Tax Ombudsman Ideal Capacity 37
G. Enhancing the Participation of the Tax Ombudsman in Tax Dispute Resolution 38
H. Creating Synergy between Tax Ombudsman with Other Government Institutions 39
I. Realizing the Tax Ombudsman Key Role 40

Chapter III. The Need of Breakthrough to Increase Tax Ratio 41

A. Weakened Performance Towards End of 2019 42
Contemplating OECD’s and IMF’s Recommendations in Mobilizing Indonesian
B. Revenues 44
C. Improving Tax Morale to Enhance Voluntary Compliance 51

References 56

ii