Comparing Indonesian and Australian approaches to tax administration

McMillan, James and Zulkarnain, Leonardo and Henderi, Henderi (2025) Comparing Indonesian and Australian approaches to tax administration. Australian Tax Review, 54 (4). pp. 241-249.

	Text (Article's Content) ILS0039-26_Isi-Artikel.pdf - Published Version Restricted to Registered users only Download (112kB)
	Text (Similarity Check) ILS0039-26_Cek-Turnitin.pdf - Supplemental Material Restricted to Registered users only Download (229kB)

Abstract

This article considers some of the main differences between the Australian and Indonesian approaches to tax administration, with emphasis on differences in the design of the two systems. Australia’s tax system is high performing. Revenue targets are regularly met, and an annual Tax to Gross Domestic Product (GDP) ratio in the range of 23%–24% is consistently achieved. In contrast, Indonesia’s tax system does not yet generate sufficient revenue to meet the Indonesian Government’s long-term aspiration to achieve a 16% Tax to GDP ratio. Through a better understanding of some of the design differences between the two systems in their approach to tax administration, Indonesia’s Directorate General of Taxation could identify changes which, if adopted, may assist it to achieve its long-term revenue goals.

Actions (login required)

View Item