On 2 November 2022, the Indonesian General Directorate of Taxes (DGT) published a list of jurisdictions participating in the automatic exchange of Country-by-Country (CbC) reports and with which a qualifying competence authority agreement (QCAA) is in force.

QCAA can be in the form of a Multilateral Competent Authority Agreement (MCAA) or a Bilateral Competent Authority Agreement (BCAA) to exchange CbC Reports automatically.