All change – ITR’s Indonesia Special Focus launched

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement


All change – ITR’s Indonesia Special Focus launched

editorial.jpg

Amid rapid changes in the Indonesian tax landscape, ITR’s correspondents cover the key changes, and advise how multinational enterprises (MNEs) can prepare.

Click here to read all the chapters from ITR's Indonesia Special Focus.

Indonesia’s Tax Harmonisation Law (HPP Law) was officially pronounced in October 2021. The law was designed to accelerate Indonesia’s economic recovery following the COVID-19 pandemic, while improving tax compliance and minimising the tax gap.

To achieve this, the law makes substantial changes to the Indonesian tax landscape, most of which will become effective in 2022.

In this Guide, DDTC describes how the Indonesian government is balancing relaxed taxation measures and incentives with an increasingly broad tax basis. The idea is to redistribute the tax burden in a fair, but also economically beneficial, way. As DDTC explains, tax control frameworks (TCF) are a key tool for MNEs in this landscape, helping tax directors to identify, manage, and mitigate risks.

Meanwhile, the threat of climate change is ever-present. RSM Indonesia analyses the steps that Indonesia, as one of the largest greenhouse gas emitters in Asia, is taking to introduce a carbon tax and build a greener economy.

Also in this Guide, Suryani Suyanto & Associates explores a softer side to the Indonesian government: its tax amnesty program. The program, which is in its second round following an initial round in 2016, is intended to improve voluntary compliance - but as ITR’s correspondents report, there are some downsides.

We hope you enjoy hearing from our tax experts in the third edition of the Indonesia guide.

Click here to read all the chapters from ITR's Indonesia Special Focus.

more across site & shared bottom lb ros

More from across our site

The future chief tax officer will be judged not only on compliance, but on their ability to harness data, technology and AI to support strategic decision-making
More than 200 tier promotions reshaped this year's European rankings as several international firms strengthened their positions in key tax markets
Ryosuke Takemura, OECD policy adviser, countered that the organisation’s role is ‘not to solve these issues one by one’ but to prevent tax disputes in general
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2026 Asia-Pacific Tax Awards
Monica Erasmus-Koen and her Taxtimbre team will be responsible for building the firm’s TP capability in the competitive Netherlands market
Howden’s Rian Bahia explains how tax insurance can address known risks, unlock transactions and offer an alternative route through disputes and uncertainty
Haynes Boone’s new London partner, Alexandra Ueno-Park, argues that one-size-fits-all policies, billable-hour targets and outdated networking expectations can hold talent back
Death, taxes and Deloitte hoovering up trophies at an ITR awards night. Isn’t that the saying?
AI, pillar two and joint audits could define the next era of tax controversy, says Baker McKenzie tax partner Ariane Calloud
Gregor McMillan of Howden explains how insurance-backed financing can help businesses and funds unlock liquidity from tax receivables and other contingent claims
Gift this article