Skip to main content

An Indonesian Perspective on Global Tax Reform and Pillar 2

Prastuti’s policy brief is a contribution to the work of policy makers in the Indonesian Ministry of Finance who are in a quest for the best policy response to the global minimum tax rules agreed upon by 137 countries on the 8th October 2021 - Global Base Erosion Rule (GloBE). Prastuti’s report includes recommendations such as the adoption of a domestic minimum tax to protect domestic tax revenue; the adoption of the GloBE rules to capture top-up tax from another country; the restructuring of investment policy in Indonesia to fit the global minimum tax landscape; simplification of the GloBE reporting system; an amplification of behavioral insights with advanced analytics for ease of administration; the adoption of the Multilateral Cooperative Compliance Framework for the GloBE Rules; and the strengthening of international collaboration and capacity building.

Click here to read. Subscription to read. 

About the author

Gitarani Prastuti

Back to top