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Global Forum on Transparency and Exchange of Information for Tax Purposes: Indonesia 2018 (Second Round)

Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Indonesia.

Published on July 16, 2018

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Key conclusions

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Indonesia implemented the new standard on availability of beneficial ownership information but some legal adjustments are needed and Indonesia should ensure that the new provisions are effectively implemented in practice.
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Challenges remain with respect to the enforcement of laws and regulations but some progress has been made over the recent years.
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The exchange practice of Indonesia during the period 1 July 2014 to 30 June 2017 is uneven – Indonesia sends many more requests than it receives and whilst peers are generally satisfied with the quality of outgoing requests, the timeliness of answers could still be improved.