Adapting Tax Policies in a Dynamic World

The International Tax Forum (ITF) is an annual event that serves as a dynamic platform for engaging in meaningful discussions, sharing ideas, and exchanging knowledge on various taxation topics. The ITF aims to gather public comments on recent and emerging issues in taxation, both international and domestic. By engaging with a diverse range of stakeholders, including speakers and participants from other countries, the forum promotes a comprehensive dialogue that captures the multifaceted perspectives necessary for effective tax policy formulation. Participants range from government officials, academics, and prominent experts from notable international organizations to representatives from the private sector and taxpayers. This inclusive forum ensures that the recommendations developed are robust and reflective of the real-world challenges and opportunities present in global taxation.

In addition to policy development, the forum is dedicated to identifying and addressing crucial tax issues that require improvements. By pinpointing these critical areas, the forum plays a role in driving enhancements that improve the overall efficiency and fairness of the Indonesian tax system. Furthermore, the forum is committed to enhancing the competence of government officials, particularly those in the Ministry of Finance (MoF), by providing them with the latest insights and training on tax issues. This focus on capacity building ensures that MoF officials are well-equipped to navigate complex tax issues and implement policies that promote sustainable economic growth.

Openings

Thomas A. M. Djiwandono

Thomas A. M. Djiwandono

Vice Minister of Finance II of The Republic of Indonesia

Febrio Kacaribu

Febrio Kacaribu

Head of Fiscal Policy Agency of Ministry of Finance of The Republic of Indonesia

Yon Arsal

Yon Arsal

Assistant to the Minister for Tax Compliance of Ministry of Finance of The Republic of Indonesia

Suryo Utomo

Suryo Utomo

Director General of Taxes, Ministry of Finance of The Republic of Indonesia

Pande Putu Oka Kusumawardani

Pande Putu Oka Kusumawardani

Head of Center for State Revenue Policy, MoF Indonesia

Victor van Kommer

Victor van Kommer

Head of Division for Cross Border and International Taxation, IBFD

Yustinus Prastowo

Yustinus Prastowo

The Special Staff to Finance Minister For Strategic Communication Ministry of Finance of The Republic of Indonesia

Speakers

Agustin Redonda

Agustin Redonda

Senior Fellow The Council of Economic Policies (CEP)

Aisha Aize Isa

Aisha Aize Isa

IBFD Manager

Denny Vissaro

Denny Vissaro

Manager of DDTC Fiscal Research & Advisory

Jim Parent

Jim Parent

Nestlé Head of Group Tax

John Peterson

John Peterson

Head of Division for Cross Border and International Taxation, OECD

T Y Sim

T Y Sim

Senior Advisor, Vienna University of Economics and Business, Global Tax Policy Centre

Sofia Berg

Sofia Berg

Research Analyst at Council on Economic Policies (CEP)

Vikram Chand

Vikram Chand

Professor Tax Law & Policy at the University of Lausanne

William Potts

William Potts

Director in the International Tax Branch at the Australian Treasury

Melinda Brown

Melinda Brown

Senior Advisor at the OECD’s Centre for Tax Policy and Administration (CTPA)

Mekar Satria Utama

Mekar Satria Utama

Director of International Taxation at the Directorate General of Taxes, MoF Indonesia

Allan Partington

Allan Partington

Director in the Revenue Performance branch of the Australian Tax Office

Melani Dewi Astuti

Melani Dewi Astuti

Senior Fiscal Policy Analyst, Fiscal Policy Agency of Ministry of Finance of The Republic of Indonesia

Lois Ruth Santiago

Lois Ruth Santiago

Financial Analyst, National Tax Research Center, Philippines

Sebastiaan de Buck

Sebastiaan de Buck

Global Head of Tax of Unilever

Shabana Begum

Shabana Begum

Executive Director Tax Policy Sector at the Ministry of Finance of UAE

Moderators

Amy Leaver

Amy Leaver

Team Leader at the Australian Treasury (Prospera)

Christine Tjen

Christine Tjen

Taxation expert, University of Indonesia

Sathi Meyer Nandi

Sathi Meyer Nandi

Tax Integrity Specialist, ADB

Shreya Pandey

Shreya Pandey

Senior Adviser, Prospera

Agenda

all agenda is in central indonesia time (UTC+8)

08:4008:50

Opening Remarks

Febrio Kacaribu
(Chairman of Fiscal Policy Agency)

08:5009:10

Keynote Speech

Thomas Djiwandono
(Vice Minister of Finance 2)

09:1009:35

Lecturing Address

Victor van Kommer
(Director Tax Services, Member Executive Board IBFD)

09:4010:00

Photo Session and Break

10:0012:00

Session 1. The New Incentives Post Pillar Two Regime

  • The impact of Pillar Two on tax incentives.
    Vikram Chand 
  • Incentives compatible with Pillar Two and the Review process.
    John Peterson 
  • MNEs Perspectives on incentives post Pillar Two.
  • The new incentives post Pillar Two regime.
    William Potts

Moderator: Denny Vissaro

12:0013:30

Break

13:3015:45

Session 2. Focus Group Discussion (FGD)

  • Opening remark
    Suryo Utomo
  • FGD on the Implementation of Pillar Two in Indonesia and Tax Incentives
    Melani Dewi Astuti
    Mekar Satria Utama
  • FGD on the New Interest Deduction Rules in Indonesia
    Mekar Satria Utama 
15:4516:00

Closing remarks

Yon Arsal

08:3010:35

Session 3. Pillar Two Implementation and Update

  • Opening Remarks
    Mr. Yustinus Prastowo
  • The Accounting aspect of Pillar Two
    Vikram Chand 
  • QDMTT & Dispute resolution 
    John Peterson 
  • The implementation of Pillar Two in UAE
    Shabana Begum
  • The implementation of Pillar Two in Australia
    William Potts 
  • Pillar Two from Taxpayer’s Perspective
    Sebastiaan de Buck

Moderator: Amy Leaver

10:3510:50

Break

10:5012:35

Session 4. The future of Pillar One and the alternative policies

  • Pillar One update
    John Peterson 
  • Amount B
    Melinda Brown 
  • UN Work on digital economy and other countries practice on digital taxation
    Aisha Aize 

Moderator: Shreya Pande

12:5914:00

Break

14:0016:25

Session 5. Tax expenditure report

  • Indonesia TE Policy and Reporting
    Pande Putu Oka Kusumawardani
  • TE from the perspective of Tax payer
    Denny Vissaro
  • Communication on TE Reporting
    Agustin Redonda 
  • Global Overview of Tax Expenditure Trend (GTED & GTETI)
    Sofia Berg
  • Philippines’ TE Reporting
    Mark Lester L. Aure

Moderator: Christine Tjen

16:2516:35

Closing

Pande Putu Oka Kusumawardani
(Head of Center for State Revenue Policy)

24 Sep13:3013:40

Opening Remarks
Pande Putu Oka Kusumawardani

24 Sep13:4016:00

Tax Gap

  • Overview of tax gap & Calculation of tax gap (PIT & CIT)
    Allan Partington 
  • Countries practice
    Allan Partington 

Moderator: Indica Wulansari

26 Sep08:3008:40

Opening Remarks
Sathi Meyer Nandi
ADB

26 Sep08:4010:00

Taxation of Artificial Intelligence 
Taxation of robot and gig and sharing economy
TY Sim

26 Sep10:0010:15

Break

26 Sep10:1512:15

Tax Expenditure Report

  • Ex Ante & Ex Post TE Evaluation
    Agustin Redonda 
  • TE Benchmarking and Estimation of Revenue Forgone
    Sofia Berg
26 Sep12:1513:30

Break

26 Sep13:3014:30

Pillar Two and Developing Countries 
Developing countries’ policy on Pillar Two implementation
Aisha Aize

26 Sep14:3015:30

STTR

The scope, calculation, and tax return
Melinda Brown

26 Sep15:3015:50

Break

26 Sep15:5016:20

Round Table Discussion
Implementation of GloBE rules in each country
Sathi Meyer Nandi 

26 Sep16:2016:50

Q&A on all aspects of Pillar Two
All aspects of Pillar Two
John Peterson

26 Sep16:5017:00

Closing
Pande Putu Oka Kusumawardani

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