Revenue Statistics in Asian and Pacific Economies 2020 ─ Indonesia

Tax-to-GDP ratio
Tax-to-GDP ratio compared to other Asian and Pacific economies and regional averages, 2018
Indonesia's tax-to-GDP ratio was 11.9% in 2018, below the OECD average (34.3%) by 22.4 percentage points, and also
below the LAC and Africa (26)* averages (23.1% and 17.2%, respectively).

% #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A
40

35
35.4
34.3
30 32.7
31.4 30.4 29.8
28.5 28.4
25
25.8
24.0 23.7 23.1
20

15 18.2 18.1 18.0 17.5 17.2 17.0 16.8

10 13.2 12.5 12.3 12.1 11.9

* Data for 2017 are used for the Africa (26) average, Australia and Japan as the 2018 data are not available. The tax-to-GDP ratio for China does not include revenue from social security
contributions (SSCs) as detailed data were not available.

Tax-to-GDP ratio over time

The tax-to-GDP ratio in Indonesia increased by 0.4 percentage points from 11.5% in 2017 to 11.9% in 2018. From 2007 to
2018, the tax-to-GDP ratio in Indonesia decreased by 0.3 percentage points from 12.2% to 11.9%. The highest tax-to-GDP
ratio in this period was 13.0% in 2008, and the lowest 11.0% in 2009.

Range Asian & Pacific economies Indonesia

%
40

35

30

25

20

15
12.2 11.9
10

In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government
to taxpayers are not normally in proportion to their payments. http://www.oecd.org/tax/tax-policy/oecd-classification-taxes-interpretative-guide.pdf
Regional averages (OECD, LAC, AFRICA (26)) refer to the 2020 edition for Revenue Statistics in Latin America and the Caribbean, and to the 2019 editions of the Revenue Statistics (OECD),
and Revenue Statistics in Africa. oe.cd/global-rev-stats-database

With financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom
Tax structures
Tax structure compared to the regional averages
Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Indonesia in 2018
was derived from corporate income tax (33.6%). The second-highest share of tax revenues in 2018 was derived from value
added taxes / goods and services tax (29.5%).

Personal income tax Corporate income tax

Social security contributions Other taxes on goods and services
Value added taxes / Goods and services tax Other taxes

Indonesia 9 34 4 13 29 12

Africa (26)* 15 19 8 24 29 4

LAC 10 16 17 22 28 8

OECD 24 9 27 12 21 8

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

* Data for 2017 are used for the Africa (26) average as the 2018 data are not available. All figures within the chart are rounded.

Tax Revenues in national currency Tax structure in Indonesia

Summary of the tax structure in Indonesia
Indonesian Rupiah, Billions % in GDP

2018 2017  2018 2017 

Taxes on income, profits and capital gains 749 977 646 800 + 103 177 5.1 4.8 + 0.3
of which - - - - - -
Personal income, profits and gains 156 428 182 835 - 26 406 1.1 1.3 - 0.3
Corporate income and gains 593 549 463 965 + 129 584 4.0 3.4 + 0.6
Social security contributions 61 993 54 401 + 7 591 0.4 0.4 + 0.0
Taxes on goods and services 743 395 674 209 + 69 186 5.0 5.0 + 0.0
of which - - - - - -
Value added taxes / Goods and services tax 520 390 464 477 + 55 913 3.5 3.4 + 0.1
Taxes on specific goods and services 205 470 192 502 + 12 969 1.4 1.4 - 0.0
of which - - - - - -
Excises 159 589 153 288 + 6 300 1.1 1.1 - 0.1
Customs and import duties 39 117 35 066 + 4 051 0.3 0.3 + 0.0
Other taxes 210 226 191 319 + 18 906 1.4 1.4 + 0.0
TOTAL 1 765 590 1 566 729 + 198 861 11.9 11.5 + 0.4

Tax revenue includes net receipts for all levels of government; figures in the table may not sum to the total indicated due to rounding.
In this country note, “other taxes” is calculated as total tax minus taxes on income, profits and capital gains, social security contributions and taxes on goods and services. It includes taxes on
payroll and workforce, taxes on property and other taxes (as defined in the OECD Interpretative Guide).

For further information, please see: oe.cd/revenue-statistics-in-asia-and-pacific

With financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom