Tax Reforms in Indonesia:Road to Stronger Economic Development and Beyond

作     者：Iva Unnaiza Hanum 

作者机构：Transfer Pricing and International Tax Directorate General of Taxes of Indonesia 

出 版 物：《Belt and Road Initiative Tax Journal》 (‘一带一路’税收（英文）)

年 卷 期：2021年第2卷第2期

页      面：20-25页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

主　　题：Tax reform Tax policy Tax administration Organisational reform Tax landscape Business environment 

摘      要：Tax reform is perceived as an applicable strategy for attracting investment and promoting economic development for its impact on decision-making process carried out by business players and *** by the vision to boost economic growth,attain escalated national development,and establish a more solid tax landscape,Indonesia opened a new chapter of vast tax system reform during the period of *** paper discusses Indonesia’s tax reform on two essential aspects,which are tax policy reform and organisational reform of the tax authority,culminating with the impacts of the reform on business environment and potential investors.