As of my last knowledge update in September 2021, tax compliance risks in Indonesia could vary and change over time due to evolving regulations and enforcement priorities. However, some main repoprted areas of tax compliance risks in Indonesia.1
References
1Supriyadi. What do we know about Cooperative Compliance? Insights from Literature Review in Transfer Pricing Supervision. 1. 2024;5(1):1-14. doi:10.52728/ijtc.v5i1.956