The Center of Economic and Law Studies (Celios) has proposed 10 new types of taxes that it claims could generate up to Rp388.2 trillion (US$25 bilion) in additional state revenue, in a bid to expand Indonesia’s tax base beyond existing taxpayers.

Indonesia’s tax-to-GDP ratio stood at 10.4 percent in 2024, among the lowest in Southeast Asia, prompting calls for structural reforms to broaden the revenue base and fund public spending.

The proposals were submitted to Deputy Finance Minister Anggito Abimanyu and publicly unveiled during the launch of Celios’ latest study, “Dengan hormat, Pejabat Negara: Jangan menarik pajak seperti berburu di Kebun Binatang” (“Don’t collect taxes like hunting in a Zoo”), in Jakarta on Tuesday, August 12, 2025.

Celios policy director, Media Wahyu Askar, said the government should avoid targeting only registered taxpayers and instead explore alternative, high-impact sources.

“We want to spark a public debate so that we can see the bigger picture that there are other strategies that can significantly boost our tax potential,” Wahyu said.

The 10 proposed taxes and their estimated revenue potential are. First, Wealth tax on the 50 richest Indonesians: Rp81.6 trillion (US$5 billion) . Second, Carbon tax Rp76.4 trillion. Third, Coal production tax Rp66.5 trillion.

Fourth, Windfall profit tax on extractive industries Rp50 trillion. Fifth, Biodiversity loss tax Rp48.6 trillion. Sixth, Digital tax Rp29.5 trillion.

Seventh, Higher inheritance tax Rp20 trillion. Eighth, Third-home ownership tax Rp4.7 trillion. Ninth, Capital gains tax on shares and financial assets Rp7 trillion. Last, Excise on sugar-sweetened beverages Rp3.9 trillion.

Wahyu said these measures would help achieve tax justice, noting that lower-income groups currently bear a heavier tax burden relative to their income than the super-rich.

The Finance Ministry has welcomed the study, with expert staffer Yon Arsal saying some proposals, such as the biodiversity tax, were new to policymakers.

“We will study these proposals further, particularly those in the income tax sector. If implemented properly, they could work optimally,” Yon said.