印度尼西亚有较为完善的税收制度体系，建立了涵括所得税类、货物劳务税类、财产税类及其他税类的多层级的税收制度体系。2022年以来，印度尼西亚在税收制度建设上取得了新的发展，主要表现为对所得税制度、增值税制度、奢侈品销售税制度、关税制度和消费税制度等颁布了提高区域税收能力、改善营商环境、促进国民经济发展的系列新规，但在绿色税收体系构建（如碳税制度建设）上尚不完善。同时，作为复合税制国家的印度尼西亚具备该种税制的普遍优点，如税源充裕、弹性较大、各税种互为补充，但是也存在税负分布不均、征收复杂等缺点。为了弥补上述不足，印度尼西亚将持续对其税收制度进行改革完善，以建立各税种间更为协调的税收体系。
Indonesia has a relatively complete tax law system，and has established multi-level tax system protection including laws，regulations，and rules for income tax，goods and services tax，property tax，and other taxes. Since 2022，Indonesia has made new progress in the construction of its tax system，mainly manifested in the promulgation of a series of new regulations on the income tax system，value-added tax system，luxury sales tax system，customs system，and consumption tax system to improve regional tax capacity，improve the business environment，and promote the development of the national economy. However，the construction of a green tax system，such as a carbon tax system，is still not perfect. At the same time，Indonesia，as a country with a multiple tax system，has the common advantages of this system，such as abundant tax sources，greater flexibility，and complementary tax types. However，there are also shortcomings such as uneven tax burden distribution and complex collection. In order to make up for the above shortcomings，Indonesia will continue to reform and improve its tax system to establish a more coordinated tax system among various taxes.
