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Tax Design and Administration in a Post-BEPS Era: Key Reform Measures in Indonesia

As the initial global initiatives of the G20/OECD BEPS program, comprising 15 Actions and associated recommendations, are in now place, it is essential to understand how each country, particularly at a domestic level, has responded and implemented this cohesive approach. This chapter aims to provide detailed updates with respect to the implementation of OECD recommendations, including substantive legislative changes, in the Indonesian context. It facilitates a better understanding of how the Indonesian government has adapted its domestic measures to align with international standards and what administrative international tax-related reforms are now in place, as well as the challenges and opportunities now before the Indonesian government.