Implementation Status & Results Indonesia Project for Indonesian Tax Administration Reform (PINTAR) (P100740)
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- Ashlyn Nelson
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1 Public Disclosure Authorized Public Disclosure Authorized The World Bank Implementation Status & Results Indonesia Project for Indonesian Tax Administration Reform (PINTAR) (P100740) Operation Name: Project for Indonesian Tax Administration Reform (PINTAR) Project Stage: Implementation Seq.No: 7 Status: ARCHIVED Archive : 04-Oct-2014 (P100740) Country: Indonesia Approval FY: 2009 Product Line: IBRD/IDA Region: EAST ASIA AND PACIFIC Lending Instrument: Specific Investment Loan Implementing Agency(ies): Ministry of Finance, Directorate General of Tax Key s Board Approval 15-Jan-2009 Original Closing Planned Mid Term Review 15-Jul-2013 Last Archived ISR 11-Apr-2014 Effectiveness 07-Aug-2009 Revised Closing Actual Mid Term Review Project Development Objectives Project Development Objective (from Project Appraisal Document) 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 Has the Project Development Objective been changed since Board Approval of the Project? Yes No Component(s) losure Authorized Public Disclosure Authorized Component Name Component Cost Component A: Increasing the efficiency of taxpayer data collection and management Component B: Human resource management 4.94 Component C: Strengthening compliance management operations Component D: project and change management 8.67 Overall Ratings Previous Rating Current Rating Progress towards achievement of PDO Unsatisfactory Unsatisfactory Overall Implementation Progress (IP) Unsatisfactory Unsatisfactory Overall Risk Rating High High Implementation Status Overview Given that there has been no activity to date under the project components, and no funds have been disbursed, disbursements under the project were suspended as of August 15, Page 1 of 5
2 Locations Country First Administrative Division Location Planned Actual Indonesia West Java Provinsi Jawa Barat Results Project Development Objective Indicators Indicator Name Core Unit of Measure Baseline Current End Target Number of registered active taxpayers Number Value Dec Aug-2012 Number of tax declarations received on time / total number of tax declarations Percentage of additional taxes assessed through audits compared to taxes actually collected User Perception of Quality of Public Services (%) Ratio of central tax revenues (collected by DGT) over Gross Domestic Product (%) Intermediate Results Indicators Registration has already expanded rapidly, from around 4.6 million in Number of registered taxpayers (companies and individuals) reported by Minister of Finance at August 2012 PAC. Percentage Value Mar-2008 pp Mar pp. 56 Percentage Value Dec pp pp. 91 Consistent with size of economy for emerging market economy (includes individuals, companies and GOI) Additional revenue through audit is estimated not exceeding 10% of the total revenues. Percentage Value Mar pp pp. 104 Percentage Value Dec-2010 Ratio of Domestic Tax Revenues over GDP. Source: DGT Ratio of Domestic Tax Revenues over GDP. Source: DGT Page 2 of 5
3 Indicator Name Core Unit of Measure Baseline Current End Target Reduction in the percentage of inactive Percentage Value taxpayers in the tax registry 31-Dec-2011 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 Number Value and third party 07-Aug-2009 Percentage of tax arrears older than 12 months, compared to total arrears 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 Percentage Value Dec-2009 Total income tax and VAT arrears outstanding. Only value of total arrears information available. Source: DGT 2012 pp. 190 GAAP has been implemented Yes/No Value No No Yes 07-Aug Apr-2012 See Aide Memoire for details. Average Processing Time for Public Services Hours Value (hours) 01-Jan Jan-2012 See Doing Business survey Time taken doing taxes Doing Business survey Total number of transactions for the main public service targeted by the project Number Sub Type Supplemental Value Electronic Transactions of Public Services (%) Percentage Value Jun-2010 Ratio of total number of annual returns submitted electronically (e-spt and e- Filing) divided by the total Ratio of total number of annual returns submitted electronically (e-spt and e- Filing) divided by the total Includes significant expansion of auditors (currently around 2,000) Page 3 of 5
4 Total number of transactions of the main public service targeted by the project Ratio of Public Services Government Revenues over Costs (%) Number Sub Type Supplemental number of annual tax returns. Source: DGT Annual Tax Return 2010 pp number of annual tax returns. Source: DGT Annual Tax Return 2010 pp Value Percentage Value Dec-2010 Non-Oil & Gas Tax Revenues / Total DGT Expenditures. Source: DGT Annual Report 2010 pp Non-Oil & Gas Tax Revenues / Total DGT Expenditures. Source: DGT Annual Report 2012 pp. 187 On par with international standard. Data on Financial Performance (as of 27-Aug-2014) Financial Agreement(s) Key s Project Ln/Cr/Tf Status Approval Signing Effectiveness Original Closing Revised Closing P IBRD Effective 15-Jan Feb Aug-2009 P TF Closed 12-Apr Apr Apr Mar Aug-2009 P TF Closed 22-Apr Apr Apr Oct Oct-2012 Disbursements (in Millions) Project Ln/Cr/Tf Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P IBRD Effective USD P TF Closed USD P TF Closed USD Disbursement Graph Page 4 of 5
5 Key Decisions Regarding Implementation Disbursements under the project were suspended on August 15, 2014, and more than thirty continuous days have passed since the referred suspension. Restructuring History There has been no restructuring to date. Related Projects There are no related projects. Page 5 of 5
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