Page 6 - Indonesia Taxation Quarterly Report (Q4-2019)
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INDONESIA TAXATION QUARTERLY REPORT Q4-2019 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 7
D. Customs and Excise 9
E. Tax Administration 11
F. Land and Building Tax on Plantation, Forestry, and Mining 12
G. Local Tax and Fiscal Decentralization 12
H. Non-Tax State Revenue 13
I. International Aspects 14
J. Global Taxation Trends 15
Chapter II. Anticipating Compliance Risk Management 17
A. Defining CRM and Its Processes 19
B. CRM Implementation in Indonesia 23
C. CRM Implementation in Several Other Countries 24
D. Development and Challenges for CRM in the Digital Era 26
E. CRM in the Future 26
Chapter III. The Future of Local Tax under Taxation Omnibus Law 29
A. What's Going on with Local Tax? 30
B. The Central Plan for Local Tax 31
C. Debating the ‘Right’ Balance of Autonomy: Study from Practices 32
D. Anticipating the Consequence 34
References 36
Appendix 39
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