Page 7 - Indonesia Taxation Quarterly Report (Q3-2019)
P. 7
Abbreviation
Abbreviation
ADR = Alternative Dispute Resolution
AEoI = Automatic Exchange of Information
AMT = Alternative Minimum Tax
APBD = Anggaran Pendapatan dan Belanja Daerah/State Budget
APBN = Anggaran Pendapatan dan Belanja Negara/National Budget
BEPS = Base Erosion and Profit Shifting
BI = Bank Indonesia
BPS = Badan Pusat Statistik/Statistics Indonesia
BO = Beneficial Ownership
CFC = Controlled Foreign Company
CHT = Cukai Hasil Tembakau/ Tobacco Product Excise
CIT = Corporate Income Tax
CRS = Common Reporting Standard
DID = Dana Insentif Daerah/ Regional Incentive Funds
DGCE = Directorate General of Customs and Excise
DGT = Directorate General of Taxes
EODB = Ease of Doing Business
GDP = Gross Domestic Product
GRDP = Gross Regional Domestic Product
HNWI = High Net Worth Individual
IMF = International Monetary Fund
MAP = Mutual Agreement Procedure
MLI = Multilateral Instrument
OECD = Organisation for Economic Cooperation and Development
R&D = Research and Development
SME = Small and Medium Enterprise
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