Seizing the Assets and Wealth of Delinquent Taxpayers

The Minister of Finance has issued an amendment to an earlier decision concerning the procedures for the seizure of delinquent taxpayer's assets and wealth. It is increasingly clear that Indonesia sees the long-term value in improving tax collection mechanisms in general and in particular from delinquent taxpayers. Increased revenue collection will ensure that there is future budgetary flexibility in funding necessary public expenditure to drive economic growth and raise standards of living. However, the primary factor in any of these regulations is the quality of the human resources that are tasked with the responsibility of collection.