Indonesia
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: IDR 11 trillion
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Indonesia confirms that its rules have not changed and continue to be applied effectively. Indonesia continues to meet all terms of reference.1 2
The exchange of information framework
Indonesia confirms that its rules have not changed and continue to be applied effectively. Indonesia continues to meet all terms of reference.
Appropriate use of CbC reports
Indonesia confirms that its rules have not changed and continue to be applied effectively. Indonesia continues to meet all terms of reference.
Notes
← 1. Indonesia’s 2017/2018 peer review included a monitoring point in relation to the local filing in case of “systemic failure”. This monitoring point remains in place.
← 2. Indonesia’s 2017/2018 peer review included a monitoring point in relation to one of the conditions to deactivate the local filing obligation in case of surrogate filing. This monitoring point remains in place.