Tax

The Indonesia tax system continues to evolve, but, for several years, has been mainly based on three primary tax laws – the General Tax Provisions and Procedures Law, the Income Tax Law, and Luxury Sales Tax Law. These tax laws are routinely amended to accommodate the rapidly changing business environment and to support the government objectives of improving the investment climate while increasing tax revenues. This chapter contains a viewpoint from Irhoan Tanudiredja, Senior Partner, Pricewaterhouse Coopers.