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Sustaining Economic Growth Through Customer-Oriented Taxpayer Services Reform in Indonesia
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作者 septian fachrizal Mitsalina Choirun Husna 《Belt and Road Initiative Tax Journal》 2023年第1期56-66,共11页
Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and growing.In Indonesia,taxes continue to be the major contributor to the budget.Indonesia’s ... Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and growing.In Indonesia,taxes continue to be the major contributor to the budget.Indonesia’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 afloat.Thus,it is vital to devise a plan to prevent revenue loss.This 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 taxpayers.This 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. 展开更多
关键词 Tax service Tax reform Economic development Tax compliance
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Navigating the Development of International Tax Regulation in Indonesia
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作者 septian fachrizal Mitsalina Choirun Husna 《Belt and Road Initiative Tax Journal》 2023年第2期98-107,共10页
The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing digitalisation.In recent times,there has been an increased focu... The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing digitalisation.In 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 economy.One 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 BEPS.Indonesia released Government Regulation No.55/2022,which includes regulations on international tax matters,among other things,in response to the globalisation of international taxation.Apart from that,Indonesia is considering applying Amount B as a rule or safe harbour provision because of the dynamics surrounding international tax.Overall,a strong correlation exists between the transformation of international taxation worldwide and the shifts in Indonesia’s international field. 展开更多
关键词 International tax regulation Tax reform BEPS Two-Pillar Solution
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