In an attempt to renew Indonesia’s tax administration system, as implemented by the Directorate-General of Tax based on Regulation of the President No. 40 of 2018 on the Renewal of the Tax Administration System (“Regulation 40/2018”), the Minister of Finance (“Minister”) has introduced several frameworks which will support the transition of the tax administration system. One of these frameworks is set out under Regulation of the Minister No. 121/PMK.03/2019 on the Procurement of Consultation Services by Businesses for the Renewal of Tax Administration System (“Regulation 121/2019”).[1]
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