In recent years，Indonesia has made new progress in international tax administration，including the strengthening of cross-border tax administration；improved international special anti tax avoidance management represented by transfer pricing management rules and advance pricing arrangement rules；more convenient international tax services such as appointment pricing arrangement services and mutual negotiation services；established a tax treaty network with multiple countries or regions；strengthening of international tax administrative assistance and cooperation；effective progress has been made in implementing the results of the BEPS action plan. But currently，some international tax administration systems are not yet perfect in Indonesia，such as there is still a certain gap between the implementation of some BEPS action results and OECD standards. The next step，with the need for international development and the OECD’s strict requirements for member countries of the BEPS inclusive framework，will force Indonesia to continuously reform and improve its international tax administration system.At the same time，Indonesia will continue to improve its cross-border tax dispute resolution mechanism and negotiation procedures，and take action to reduce duplicate taxation，regulate documents，and create a fair and reasonable international tax environment through the signing and revision of tax agreements.