Indonesia’s tax service institutions are relatively well-established，with its tax bureau not only equipped with specialized agencies that provide tax services for large enterprises，listed companies，and foreign-invested enterprises，but also providing tax consulting offices for taxpayers in remote areas. In terms of tax law enforcement system，its development is also relatively mature，establishing a strict tax audit system，a complete tax investigation system，a standardized tax penalty system，and a special tax amnesty system. In terms of protecting the rights of taxpayers，it ensures the legitimate rights and interests of taxpayers and other tax parties through objection procedures，appeal procedures，and Supreme Court review procedures. Since 2022，Indonesia has mainly carried out reforms and optimizations in tax services，including the integration of tax identification numbers，fair tax services，and informationization of tax procedures. In the field of tax law enforcement，it has mainly improved relevant regulations on tax auditing and judicial review. However，given the certain shortcomings in Indonesia’s construction of “smart tax”，it is expected that Indonesia will continue to vigorously research and promote the construction of “smart tax” projects in the future，achieving further optimization of tax collection and management.