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Navigating the Development of International Tax Regulation in Indonesia

Belt and Road Initiative Tax Journal 2023年第2期4卷 98-107页

作者： Septian Fachrizal mitsalina choirun husna Directorate of International Taxation Directorate General of Taxes Indonesia

The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing *** recent times,there has been an increased focus on addressing tax avoidance,promoting tax justice,and addressing tax issues resulting from the digitalisation of the *** of the most significant developments in international taxation in recent years was the BEPS Action Plan and the Two-Pillar Solution framework proposed by the OECD and G20 on *** released Government Regulation No.55/2022,which includes regulations on international tax matters,among other things,in response to the globalisation of international *** from that,Indonesia is considering applying Amount B as a rule or safe harbour provision because of the dynamics surrounding international ***,a strong correlation exists between the transformation of international taxation worldwide and the shifts in Indonesia’s international field.

关键词： International tax regulation Tax reform BEPS Two-Pillar Solution

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Sustaining Economic Growth Through Customer-Oriented Taxpayer Services Reform in Indonesia

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Belt and Road Initiative Tax Journal 2023年第1期4卷 56-66页

作者： Septian Fachrizal mitsalina choirun husna Directorate of International Taxation Directorate General of Taxes of Indonesia

Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and *** Indonesia,taxes continue to be the major contributor to the ***’s tax authority must collect taxes and duties owed in line with the law and in a manner that maintains confidence in the tax system and its administrations in order to keep the economy ***,it is vital to devise a plan to prevent revenue *** article aims to evaluate the efforts of Indonesia’s tax authority to improve tax services as an investment and trade promotion strategy,as well as to improve tax compliance among *** article will detail the efforts taken by the Directorate General of Taxes(DGT)to reform tax services,and the current work and future outlook of DGT’s tax services reform.

关键词： Tax service Tax reform Economic development Tax compliance

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维普期刊数据库

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