Revenue Statistics in Asian Countries 2017
Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore
The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
Table 4.1 - Indonesia
Details of tax revenue
Revenue Statistics in Asian Countries 2017 - © OECD 2017
4.1 | Indonesia | ||||||||||
| Details of tax revenue | ||||||||||
| Billion IDR | ||||||||||
| | 1997 | 2000 | 2005 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
| Total tax revenue | 57 340 | 119 697 | 375 136 | 665 047 | 779 484 | 953 206 | 1 075 584 | 1 191 766 | 1 285 655 | 1 361 889 |
| 1000 Taxes on income, profits and capital gains | 27 062 | 57 073 | 175 541 | 317 615 | 357 046 | 431 122 | 465 070 | 506 443 | 546 181 | 602 308 |
| 1100 Of individuals | .. | .. | 59 733 | 107 632 | 122 031 | 150 537 | 171 210 | 197 987 | 238 058 | 292 819 |
| 1110 On income and profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1120 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1200 Corporate | .. | .. | 115 808 | 209 983 | 235 015 | 280 585 | 293 859 | 308 456 | 308 123 | 309 489 |
| 1210 On profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1220 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1300 Unallocable between 1100 and 1200 | 27 062 | 57 073 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2000 Social security contributions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2100 Employees | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2110 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2120 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2200 Employers | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2210 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2220 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2300 Self-employed or non-employed | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 3000 Taxes on payroll and workforce | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4000 Taxes on property | 2 413 | 4 456 | 19 649 | 30 735 | 36 607 | 29 892 | 28 969 | 25 305 | 23 476 | 29 250 |
| 4100 Recurrent taxes on immovable property | 2 413 | 3 525 | 16 217 | 24 270 | 28 581 | 29 893 | 28 969 | 25 305 | 23 476 | 29 250 |
| 4110 Households | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4120 Others | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4200 Recurrent taxes on net wealth | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4300 Estate, inheritance and gift taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4400 Taxes on financial and capital transactions | 0 | 931 | 3 432 | 6 465 | 8 026 | -1 | 0 | 0 | 0 | 0 |
| Tax on acquisition of land and buildings | .. | 931 | 3 432 | 6 465 | 8 026 | -1 | .. | .. | .. | .. |
| 4500 Non-recurrent taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4600 Other recurrent taxes on property | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5000 Taxes on goods and services | 27 274 | 53 547 | 149 791 | 268 456 | 325 685 | 408 932 | 482 269 | 540 622 | 570 915 | 603 292 |
| 5100 Taxes on production, sale, transfer, etc | 27 274 | 53 547 | 149 791 | 268 456 | 325 685 | 408 932 | 482 269 | 540 622 | 570 915 | 603 292 |
| 5110 General taxes | 20 351 | 35 232 | 101 296 | 193 068 | 230 605 | 277 800 | 337 585 | 384 714 | 409 182 | 423 711 |
| 5111 Value added taxes | 20 351 | 35 232 | 101 296 | 193 068 | 230 605 | 277 800 | 337 585 | 384 714 | 409 182 | 423 711 |
| 5112 Sales tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5113 Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5120 Taxes on specific goods and services | 6 923 | 18 315 | 48 495 | 75 389 | 95 080 | 131 131 | 144 684 | 155 909 | 161 734 | 179 581 |
| 5121 Excises | 4 263 | 11 287 | 33 256 | 56 718 | 66 166 | 77 010 | 95 028 | 108 452 | 118 086 | 144 641 |
| 5122 Profits of fiscal monopolies | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5123 Customs and import duties | 2 579 | 6 697 | 14 921 | 18 105 | 20 017 | 25 266 | 28 418 | 31 621 | 32 319 | 31 213 |
| 5124 Taxes on exports | 81 | 331 | 318 | 565 | 8 898 | 28 856 | 21 238 | 15 835 | 11 329 | 3 727 |
| 5125 Taxes on investment goods | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5126 Taxes on specific services | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5127 Other taxes on internat. trade and transactions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5128 Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5130 Unallocable between 5110 and 5120 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5200 Taxes on use of goods and to perform activities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5210 Recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 5211 Paid by households: motor vehicles | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 5212 Paid by others: motor vehicles | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 5213 Paid in respect of other goods | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 5220 Non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 5300 Unallocable between 5100 and 5200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6000 Other taxes | 591 | 4 621 | 30 155 | 48 241 | 60 146 | 83 260 | 99 276 | 119 397 | 145 082 | 127 038 |
| 6100 Paid solely by business | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6200 Other | 591 | 4 621 | 30 155 | 48 241 | 60 146 | 83 260 | 99 276 | 119 397 | 145 082 | 127 038 |
| Other local level | 0 | 3 784 | 28 105 | 45 125 | 56 177 | 79 332 | 95 066 | 114 460 | 138 789 | 121 470 |
| Other non local level | 591 | 837 | 2 050 | 3 116 | 3 969 | 3 928 | 4 211 | 4 937 | 6 293 | 5 568 |
Not available | |||||||||||
Note: Year ending 31st December. The data are on a cash basis. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the "Asuransi Kesehatan" - a health insurance programme for employees in for-profit state-owned enterprises. | |||||||||||
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Source: Ministry of Finance of the Republic of Indonesia. |