I will say I have been impressed with my dealings with the tax office. Of all the government departments they seem to be making the most effort to clean themselves up. The changes seem to be affecting SME business and individuals, and I am sure over time the big companies and high wealth Indonesians who enjoy a "special relationship" will eventually be bought in line.
After overpaying tax one year I have recently gone through an Audit. Although one tax person did hint around in a poor attempt to get a backhander, he gave up quickly. The tax department is rotating their audit staff regularly to crack down on any special deals being done.
Although the process of the Audit took time to start, once it started it was completed in about 5 weeks and we have got about 98% of the money we claimed.
While the process can be tough … I think that is the case with any tax department in the world!