Understanding the regulatory framework for tax audits in Indonesia: a platform for change?

McMillan, James and Zulkarnain, Leonardo and Henderi, Henderi (2025) Understanding the regulatory framework for tax audits in Indonesia: a platform for change? Curtin Law and Taxation Review, 10 (3). pp. 59-82.

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Abstract

This Article examines legal and administrative issues relating to the conduct of tax audits in Indonesia and considers ways in which the Indonesian Directorate General of Taxation (‘DGT’) might implement changes to the regulation of its current tax audit approach. Through this analysis, the Article concludes there is considerable scope and flexibility available for revising and improving implementing regulations with respect to tax administration practices and procedures, which can be used to make improvements in the DGT’s audit effectiveness, without the need for significant legislative change. Changes in the DGT’s approach to tax compliance activities are necessary for Indonesia to achieve an increase in its tax to GDP ratio and improve its overall revenue collection efforts.

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