This latest CELIOS report shows that Indonesia actually has many new “revenue engines” that can be tapped without burdening ordinary people. If implemented properly, these alternative sources could generate up to IDR 524 trillion in additional revenue each year—from a wealth tax, carbon tax, coal production tax, windfall profits tax, digital tax, and excise on sugar-sweetened beverages. All have significant potential, provided ineffective tax incentives are subject to a courageous review.

CELIOS stresses that tax reform is not merely a matter of figures on the state’s balance sheet, but a major agenda for ensuring social justice, transparency, and sustainability. Taxation can be a tool not only to strengthen the public purse, but also to steer development: who benefits, who bears the burden, and how the economy can grow without sacrificing future generations. In other words, taxation must be an instrument for building a fairer and more sustainable Indonesia—not merely a “routine levy” that feels like a burden.

This report shows that Indonesia actually has plenty of new “revenue engines” that can be tapped without putting extra burdens on people. If managed properly, these alternative sources could generate up to IDR 524 trillion every year—from a wealth tax, carbon tax, coal production tax, windfall profits tax, digital tax, to excise on sugary drinks. All hold significant potential, provided the government is willing to review ineffective tax incentives.

CELIOS stresses that tax reform is not just about balancing figures on the state’s ledger, but a major agenda for securing social justice, transparency, and sustainability. Taxation should function not only as a tool to strengthen fiscal capacity, but also as a compass for steering development: determining who benefits, who bears the cost, and how the economy can grow without sacrificing future generations. In other words, taxes must serve as an instrument for building a fairer and more sustainable Indonesia—not merely a “routine levy” that feels like a burden.