Paying taxes in Indonesia is becoming easier thanks to digital technology and legal reforms. According to a joint study by financial consulting firm PricewaterhouseCoopers (PwC) and the World Bank, Indonesia has improved to the 104th rank among 190 economies assessed.

The study, entitled ‘Paying Taxes 2017’, was released on Thursday, showing that Indonesia’s rank in 2016 increased by 44 places from the 148th place last year. In 2014, Indonesia was ranked 160th.

“Indonesia’s significant improvement of 44 places in the Paying Taxes 2017 study reflects the use of electronic social security systems and on-going positive tax reforms. The government’s focus on improving the ease of paying taxes is the right step in encouraging tax compliance,” Ay Tjhing Phan, PwC Indonesia’s head of tax and legal services, said in a statement.

Even though it has a massive potential tax base given the population of 255 million people, Indonesia’s current tax-to-GDP ratio stands at less than 12 percent, below the typical Southeast Asian rate of 13 to 15 percent.

Moreover, Paying Taxes 2017, which is based on calendar year 2015, also found 43 different payments required of each Indonesian taxpayer annually, taking 221 hours to complete.

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