Indonesia

Overview of CbC reporting requirements

Indonesia has fully implemented the BEPS Action 13 (CbC reporting) minimum standard and meets all of the terms of reference.

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

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Summary of recommendations

Area of implementation

Recommendations for improvement

Domestic legal and administrative framework

None.

Exchange of information framework

None.

Appropriate use

None.

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.

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