The Indonesian government is increasingly committed to strengthening international cooperation in the tax sector through the Assistance in Recovery of Tax Claims (ARTC) scheme. This policy allows for reciprocal cross-border tax collection, so taxpayers can no longer evade tax simply by changing jurisdictions. This policy is outlined in Book II of the Financial Note and the 2026 Draft State Budget (RAPBN), as quoted on Monday (August 18th, 2025). To date, Indonesia has ARTC agreements with 81 countries. The government is also finalising similar collaborations with Japan and South Korea, two strategic partners with close trade and investment ties with Indonesia. 

"This collaboration will strengthen state revenue security while encouraging global tax compliance," the 2026 RAPBN report states. This step is considered crucial amidst increasing global mobility and cross-border tax evasion practices. With ARTC, Indonesian tax authorities can request assistance from partner countries to collect unpaid taxes, and vice versa. The government is optimistic that this expanded international cooperation will be a crucial instrument in strengthening the national tax base, maintaining fairness, and enhancing Indonesia's credibility in the eyes of the global community.

Source: https://ikpi.or.id/tag/ri-perkuat-kerja-sama-internasional/