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
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.
Challenges remain with respect to the enforcement of laws and regulations but some
progress has been made over the recent years.
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.