Indonesia.

This article discusses the tax system in Indonesia in 2011. It highlights the introduction of transfer pricing, tax treaties and benchmarking to secure economic development. It notes the enforcement of a value-added tax (VAT) and a sales tax. It also identifies several methods for the implementation of the arm's-length transaction between affiliated parties by tax auditors. In addition, the article presents the country's corporate income, capital gains, branch and withholding tax rates, as well as dividends and royalties.