| Financier | Commitments |
|---|---|
| Borrower/Recipient | 36.10 |
| International Bank for Reconstruction and Development | 110.00 |
Project for Indonesian Tax Administration Reform (PINTAR)
Abstract*
The Tax Administration Reform Project (PINTAR) for Indonesia aims to: a) increase taxpayer compliance by increasing the efficiency and effectiveness of the Directorate General of Tax (DGT); and b) improve good governance in tax administration by strengthening transparency and accountability mechanisms. There are four components to the project. The first component of the project is increasing the efficiency of taxpayer data collection and management... Show More
Development Objective
The project aims to: a) increase taxpayer compliance by increasing the efficiency and effectiveness of the DGT; and b) improve good governance in tax administration by strengthening transparency and accountability mechanisms
Key Details
Project Details
P100740
Closed
C. Myers
N/A
January 24, 2007
(as of board presentation)
January 15, 2009
April 12, 2007
US$ 146.10 million
MOF - DG TAX
2009
US$ 110.00 million
C
Not Applicable
September 25, 2014
BANK APPROVED
March 23, 2015
Finances
Financing Plan (US$ Millions)
Total Project Financing (US$ Millions)
| Product Line | IBRD/IDA |
|---|---|
| IBRD Commitment | 110.00 |
| IDA Commitment | N/A |
| IBRD + IDA Commitment | 110.00 |
| Lending Instrument | |
|---|---|
| Grant Amount | N/A |
| Total Project Cost** | 146.10 |
Summary Status of World Bank Financing (US$ Millions) as of April 30, 2025
No data available.
| Period | Financier | Transaction Type | Amount (US$) |
|---|---|---|---|
| Oct 1, 2023 | IBRD-76310 | Loan Repay | 7,837.50 |
| Apr 1, 2014 | IBRD-76310 | Int Charges | 1,557.11 |
| Apr 1, 2024 | IBRD-76310 | Int Charges | 6,399.93 |
| Apr 1, 2024 | IBRD-76310 | Loan Repay | 8,030.00 |
| Jan 15, 2009 | IBRD-76310 | Loan Commitment | 110,000,000.00 |
| Oct 1, 2022 | IBRD-76310 | Loan Repay | 7,452.50 |
| Oct 1, 2022 | IBRD-76310 | Int Charges | 2,432.73 |
| Apr 1, 2023 | IBRD-76310 | Int Charges | 5,218.71 |
| Apr 1, 2023 | IBRD-76310 | Loan Repay | 7,645.00 |
| Apr 1, 2021 | IBRD-76310 | Int Charges | 1,221.40 |
| Apr 1, 2021 | IBRD-76310 | Loan Repay | 6,930.00 |
| Oct 1, 2021 | IBRD-76310 | Loan Repay | 7,095.00 |
| Oct 1, 2021 | IBRD-76310 | Int Charges | 1,122.03 |
| Apr 1, 2022 | IBRD-76310 | Int Charges | 1,025.14 |
| Apr 1, 2022 | IBRD-76310 | Loan Repay | 7,260.00 |
| Oct 1, 2020 | IBRD-76310 | Int Charges | 2,278.68 |
| Oct 1, 2020 | IBRD-76310 | Loan Repay | 6,765.00 |
| Apr 1, 2019 | IBRD-76310 | Loan Repay | 6,270.00 |
| Apr 1, 2019 | IBRD-76310 | Int Charges | 4,452.96 |
| Oct 1, 2019 | IBRD-76310 | Int Charges | 4,422.87 |
| Oct 1, 2019 | IBRD-76310 | Loan Repay | 6,435.00 |
| Apr 1, 2020 | IBRD-76310 | Int Charges | 3,574.23 |
| Apr 1, 2020 | IBRD-76310 | Loan Repay | 6,600.00 |
| Oct 1, 2018 | IBRD-76310 | Int Charges | 4,362.60 |
| Oct 1, 2018 | IBRD-76310 | Loan Repay | 6,105.00 |
| Oct 1, 2016 | IBRD-76310 | Int Charges | 2,306.58 |
| Apr 1, 2017 | IBRD-76310 | Int Charges | 2,766.64 |
| Oct 1, 2017 | IBRD-76310 | Int Charges | 3,033.48 |
| Apr 1, 2018 | IBRD-76310 | Int Charges | 3,142.03 |
| Apr 1, 2018 | IBRD-76310 | Loan Repay | 5,967.50 |
| Oct 1, 2015 | IBRD-76310 | Int Charges | 1,607.61 |
| Apr 1, 2016 | IBRD-76310 | Int Charges | 1,789.33 |
| Apr 1, 2015 | IBRD-76310 | Int Charges | 1,501.50 |
| Oct 1, 2014 | IBRD-76310 | Int Charges | 1,509.75 |
| Sep 25, 2014 | IBRD-76310 | Loan Cancel | 109,725,000.00 |
| Oct 1, 2013 | IBRD-76310 | Int Charges | 1,663.53 |
| Oct 1, 2023 | IBRD-76310 | Int Charges | 6,134.88 |
Ratings
IMPLEMENTATION RATINGS
| Name | Review | Date |
|---|---|---|
| Procurement | Unsatisfactory | 2014-10-04 |
| Project Management | Moderately Unsatisfactory | 2014-10-04 |
| Financial Management | Unsatisfactory | 2014-10-04 |
| Progress towards achievement of PDO | Unsatisfactory | 2014-10-04 |
| Counterpart Funding | Unsatisfactory | 2014-10-04 |
| Monitoring and Evaluation | Unsatisfactory | 2014-10-04 |
| Overall | High | 2014-10-04 |
| Overall Implementation Progress (IP) | Unsatisfactory | 2014-10-04 |
COMPLETION RATINGS
| INDICATOR | IMPLEMENTATION COMPLETION & RESULTS REPORT: |
|---|---|
| Outcomes | |
| Risk to Development Outcome | |
| Bank Performance | |
| Borrower Performance | |
| Government Performance | |
| Implementing Agency |
INDEPENDENT EVALUATION RATINGS
No data available.
Results Framework
PROJECT DEVELOPMENT OBJECTIVE INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
Number of registered active taxpayers Value 16465819.00 22500000.00 25000000.00 Date December 31, 2008 August 17, 2012 December 31, 2015 Comment Registration has already expanded rapidly, from around 4.6 million in 2006. Number of registered taxpayers (companies and individuals) reported by Minister of Finance at August 2012 PAC. Consistent with size of economy for emerging market economy (includes individuals, companies and GOI) Number of tax declarations received on time / total number of tax declarations Value 33.08 0.00 85.00 Date March 31, 2008 May 31, 2010 December 31, 2015 Comment Source: DGT Annual Report pp. 98. Available at mid-term and project completion. Percentage of additional taxes assessed through audits compared to taxes actually collected Value 1.47 2.27 6.00 Date December 31, 2009 December 31, 2012 December 31, 2015 Comment Source: DGT Annual Report 2009 pp. 78 Source: DGT Annual Report 2012 pp. 91 Additional revenue through audit is estimated not exceeding 10% of the total revenues. User Perception of Quality of Public Services (%) Value 66.00 77.30 85.00 Date March 31, 2010 December 31, 2012 December 31, 2015 Comment Source: DGT Annual Report 2010 pp. 24. Source: DGT Annual Report 2012 pp. 104 Ratio of central tax revenues (collected by DGT) over Gross Domestic Product (%) Value 11.22 12.34 15.00 Date December 31, 2010 December 31, 2012 December 31, 2015 Comment Ratio of Domestic Tax Revenues over GDP. Source: DGT Ratio of Domestic Tax Revenues over GDP. Source: DGT
INTERMEDIATE RESULTS INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
Reduction in the percentage of inactive taxpayers in the tax registry Value 0.00 0.00 0.00 Date December 31, 2011 December 31, 2015 Comment Data is not currently available publicly. Data is not currently available publicly. Available at mid-term and project completion. Numbers of training conducted by DGT, BPPK and third party Value 0.00 729.00 5000.00 Date August 7, 2009 December 31, 2012 December 31, 2015 Comment No professional certifications formerly available. In 2012, with the support from PFM MDTF, DGT participated in 5 training programs, organized by Harvard Kennedy School (1 training);SETYM (2 trainings), and Duke University (1 training Includes significant expansion of auditors (currently around 2,000) Percentage of tax arrears older than 12 months, compared to total arrears Value 39.82 47.32 20.00 Date December 31, 2009 December 31, 2012 December 31, 2015 Comment Total income tax and VAT arrears outstanding. Only value of total arrears information available. Source: DGT Source: DGT Annual Report 2012 pp. 190 GAAP has been implemented Value No Yes Yes Date August 7, 2009 April 30, 2012 December 31, 2015 Comment See Aide Memoire for details. Average Processing Time for Public Services (hours) Value 266.00 266.00 150.00 Date January 1, 2010 January 31, 2012 December 31, 2015 Comment See Doing Business survey 2010. Time taken doing taxes. 2011 Doing Business survey - no change Electronic Transactions of Public Services (%) Value 0.01 0.01 50.00 Date June 30, 2010 December 31, 2012 December 31, 2015 Comment Ratio of total number of annual returns submitted electronically (e-SPT and e-Filing) divided by the total number of annual taxreturns. Source: DGT Annual Tax Return 2010 pp. 98–99. Ratio of total number of annual returns submitted electronically (e-SPT and e-Filing) divided by the total number of annual taxreturns. Source: DGT Annual Tax Return 2010 pp. 98–99. Ratio of Public Services Government Revenues over Costs (%) Value 0.76 0.69 1.50 Date December 31, 2010 December 31, 2012 December 31, 2015 Comment Non-Oil & Gas Tax Revenues / Total DGT Expenditures. Source: DGT Annual Report 2010 pp. 111. Non-Oil & Gas Tax Revenues / Total DGT Expenditures. Source: DGT Annual Report 2012 pp. 187 On par with international standard. Total number of transactions for the main public service targeted by the project Value 8202309.00 8202309.00 21250000.00 Date January 1, 2010 January 31, 2012 December 31, 2015 Comment See Doing Business survey 2010. Time taken doing taxes. 2010 Doing Business survey Total number of transactions of the main public service targeted by the project Value 820230900.00 8202309.00 21250000.00 Date June 30, 2010 December 31, 2012 December 31, 2015 Comment Available at mid-term and project completion.