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Fiscalité


  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
  • 16-July-2018

    English

  • 20-July-2017

    English

    Revenue Statistics in Asian Countries 2017 - Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

    The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
  • 20-July-2017

    English

    Revenue Statistics in Asian Countries 2017 - Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

    The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
  • 20-July-2017

    English

    Falls in tax revenue weaken domestic resource mobilisation in developing Asia

    The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.

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  • 27-janvier-2017

    Français

    Sept juridictions supplémentaires signent un accord de coopération fiscale afin de permettre l’échange automatique d’information sur les déclarations pays par pays (BEPS Action 13)

    Dans le cadre des efforts continus pour renforcer la transparence par les entreprises multinationales, le Gabon, la Hongrie, l’Indonésie, la Lituanie, Malte, Maurice et la Fédération de Russie ont désormais signé l’Accord multilatéral entre autorités compétentes portant sur les échanges des déclarations pays par pays, portant le nombre total de signataires à 57.

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  • 29-novembre-2016

    Français

    Les recettes fiscales continuent d’augmenter, cependant le potentiel pour une mobilisation fiscale accrue subsiste dans les économies émergentes d’Asie du Sud-Est

    En 2014, les ratios impôts/PIB de l’Indonésie, de la Malaisie, des Philippines et de Singapour étaient inférieurs à 17% du PIB alors que la Corée et le Japon, ont tous deux affiché des ratios impôts/PIB supérieurs à 24%, selon de nouvelles données publiées dans la troisième édition de la publication annuelle de l'OCDE Revenue Statistics in Asian Countries.

    Documents connexes
  • 29-November-2016

    English

    Revenue Statistics in Asian Countries 2016 - Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore

    This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.
  • 26-septembre-2016

    Français

    La tarification du carbone n’est pas à la hauteur des enjeux, mais un effort collectif même modeste peut entraîner des avancées significatives

    Les prix du carbone actuels ne sont pas au niveau qui devrait être le leur pour faire baisser les émissions de gaz à effet de serre responsables du changement climatique. Pourtant, même des hausses de prix modérées pourraient avoir un impact notable, comme le souligne une nouvelle étude de l’OCDE.

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Indonesia

    This country note provides an environmental tax and carbon pricing profile for Indonesia. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

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