A Comprehensive Profile of Yon Arsal: Expertise in Indonesian Economics, Tax Compliance, and Financial Institutions

Jakarta, taxjusticenews.com:

Executive Summary:

Yon Arsal possesses a distinguished career trajectory that encompasses significant contributions to the Indonesian public sector, particularly within the Ministry of Finance, and extends to his current role as a Member of the Board of Directors at Indonesia Eximbank (LPEI). His academic foundation is robust, highlighted by a Doctor of Economics degree earned from Kobe University in Japan in 2007. Throughout his professional journey, Yon Arsal has demonstrated a profound understanding of economics and a specialized focus on tax compliance, evident in his former position as Expert Staff to the Minister of Finance in this area. His leadership capabilities are further underscored by his prior tenures in key roles at LPEI, including Acting Chairman of the Board of Directors concurrently serving as the Executive Director. Publicly available information suggests his active engagement in discussions concerning economic policy and tax administration in Indonesia. His professional affiliations also include prior board memberships and committee responsibilities, reflecting a consistent involvement in shaping Indonesia’s financial and economic landscape. Examining his career within the organizational context of the Indonesian Ministry of Finance reveals the importance and specific responsibilities associated with the role of Expert Staff to the Minister. This report aims to provide a comprehensive analysis of Yon Arsal’s background and professional experiences, shedding light on his expertise and potential contributions in his current and future endeavors.

Current Role and Tenure at Indonesia Eximbank (LPEI):

The professional engagement of Yon Arsal with Indonesia Eximbank (LPEI) has evolved over time, culminating in his current position. Information available indicates that he has been serving as a Member of the Board of Directors at LPEI since January 2025, as stated in the user query. This role follows his prior significant positions within the institution. The official website of Indonesia Eximbank, as accessed through the Asian Exim Banks Forum, lists Yon Arsal as an “Anggota Dewan Direktur,” which translates to a Member of the Board of Directors. This confirms his current status within the organization’s leadership. Further corroboration of his directorship is found on The Org, a platform detailing organizational structures, which identifies Yon Arsal as a “Director” at Indonesia Eximbank.

However, a closer examination of the timeline reveals a more nuanced picture of his tenure in early 2025. While the user query specifies January 2025 as the commencement of his role as a Member, announcements from that period suggest he held a more prominent interim leadership position. A disclosure from Indonesia Eximbank to the Indonesia Stock Exchange (IDX) in January 2025 identifies Yon Arsal as the “Pelaksana Tugas (Plt.) Ketua Dewan Direktur merangkap Direktur Eksekutif”. This translates to Acting Chairman of the Board of Directors concurrently serving as the Executive Director. A subsequent announcement to the IDX in February 2025 also lists him in this same acting leadership role. This indicates that in the initial part of 2025, Yon Arsal was not simply a Member of the Board but held the significant responsibility of leading the institution in an interim capacity.

This acting chairmanship appears to have commenced in late 2024. A news report from December 2024 explicitly states, “Yon Arsal Ditunjuk Jadi Plt Ketua Dewan Direktur Merangkap Direktur Eksekutif LPEI,” confirming his appointment to this acting leadership position. Furthermore, the Good Corporate Governance (GCG) report of LPEI for the year 2024 mentions that “Bapak Yon Arsal ditunjuk sebagai Plt. Ketua Dewan Direktur merangkap Direktur Eksekutif pada tanggal 24 Desember 2024”. This definitively establishes the start date of his acting leadership role. Prior to this, as of December 31, 2023, Yon Arsal was already listed as a “Member of Board of Directors” in LPEI’s financial statements. This suggests that his involvement as a member predates his appointment to the acting leadership role.

The discrepancy between the user query’s information about his current role as a Member since January 2025 and the official announcements indicating his position as Acting Chairman and Executive Director during that time warrants attention. It is possible that there was a subsequent transition from the acting leadership role back to a Member position, or the initial information provided in the query might not fully reflect the leadership dynamics at the beginning of 2025. Regardless of the exact sequence, the fact that Yon Arsal was entrusted with the acting leadership of Indonesia Eximbank signifies a high level of confidence in his expertise and capabilities within the organization.

Responsibilities and Scope of a Member of the Board of Directors at Indonesia Eximbank (LPEI):

The Board of Directors at Indonesia Eximbank (LPEI) holds a pivotal position as the institution’s primary governing body. As the sole organ of LPEI, the Board is entrusted with the fundamental responsibilities of formulating and establishing the overarching policies that guide the organization’s operations. Furthermore, the Board exercises comprehensive oversight over all of Indonesia Eximbank’s operational activities, which are executed under the direction of the Executive Director. This dual role of policy formulation and operational supervision underscores the strategic importance of the Board in steering the direction and ensuring the effective functioning of LPEI.

The responsibilities of the Board extend beyond mere policy creation and oversight. A critical aspect of their mandate is to ensure the robust implementation of Good Corporate Governance (GCG) principles throughout all echelons of the organization and in every facet of its business endeavors. This commitment to GCG underscores the Board’s dedication to transparency, accountability, and ethical conduct in all of LPEI’s activities. Moreover, the Board actively supervises the execution of the duties and responsibilities assigned to the Executive Director, providing guidance and counsel to this key leadership figure. This supervisory function ensures alignment between the operational management and the strategic direction set by the Board.

In addition to overseeing the Executive Director, the Board plays a crucial role in directing, monitoring, and evaluating the implementation of both basic and strategic policies within LPEI. This involves a continuous assessment of the effectiveness of these policies in achieving the institution’s goals and adapting them as necessary to respond to evolving circumstances. The Board is also responsible for ensuring that the Executive Director diligently follows up on findings and recommendations emanating from various audit functions, including internal audits conducted by LPEI’s own audit unit, external audits performed by independent accounting firms, and supervisory findings from regulatory bodies such as the Minister of Finance and the Financial Services Authority (OJK).

The legal framework governing State-Owned Enterprises (SOEs) in Indonesia, such as Indonesia Eximbank, further delineates the responsibilities of the Board of Directors. The State-Owned Enterprises Act No. 19 of 2003 stipulates that the Board of Directors is accountable for the overall management of the SOE, acting in the best interests and for the objectives of the enterprise, and also serves as the legal representative of the SOE in both judicial and extrajudicial settings. Similarly, regulations concerning the governance of BUMN (Badan Usaha Milik Negara), the Indonesian term for SOEs, emphasize the Board’s duty to adhere to the company’s articles of association and all applicable laws, to effectively manage the BUMN, and to be fully accountable to the shareholders for their performance. The SOE Law also assigns the Board the responsibility of preparing long-term strategic plans and annual work plans that outline the institution’s objectives and operational strategies.

Within Indonesia Eximbank specifically, the Board of Directors operates under a “One Board System,” as outlined in internal guidelines. This structure supports a flexible and agile organization. The Board’s responsibilities are further detailed in LPEI’s internal regulations, which specify their duties, authorities, and accountabilities. These include the formulation of policies related to export financing, guarantees, insurance, funding, and organizational structure. The Board also holds the authority to appoint, dismiss, and evaluate the performance of the Executive Director, approve strategic plans, and authorize the write-off of receivables within specified limits.

As a Member of the Board of Directors, Yon Arsal shares these collective responsibilities with his fellow board members. His specific role as the “Ketua Komite Remunerasi & Nominasi” (Chairman of the Remuneration & Nomination Committee) indicates an additional layer of responsibility focused on the crucial areas of executive compensation policies and the nomination process for board members and other key positions within LPEI. This chairmanship suggests that Yon Arsal’s expertise and judgment are particularly valued in shaping the institution’s leadership and ensuring appropriate remuneration structures are in place. The legal and regulatory landscape for Indonesian SOEs underscores the significant fiduciary duties and accountability that Yon Arsal and the other members of the Board of Directors bear in guiding the operations and strategic direction of Indonesia Eximbank.

Activities and Contributions as Acting Chairman and Executive Director of LPEI:

Prior to his current role, Yon Arsal held the significant leadership positions of Acting Chairman of the Board of Directors and concurrently served as the Executive Director of Indonesia Eximbank (LPEI). This tenure, while described in the user query as preceding January 2025, extended into the early part of that year based on official announcements. News reports from December 2024 confirm his appointment to this dual acting leadership role, highlighting the trust placed in him to steer the institution. The Good Corporate Governance report of LPEI specifies that his appointment to this position occurred on December 24, 2024.

Official disclosures to the Indonesia Stock Exchange in January and February 2025 consistently identify Yon Arsal as the “Pelaksana Tugas (Plt.) Ketua Dewan Direktur merangkap Direktur Eksekutif,” solidifying his role as the interim leader of LPEI during this period. Furthermore, in February 2025, a financial report of LPEI submitted to the Financial Services Authority (OJK) was signed by Yon Arsal in his capacity as “Plt Direktur Eksekutif,” or Acting Executive Director. This indicates his direct involvement in overseeing the financial reporting of the institution.

Notably, during his time as Acting Chairman and Executive Director, Indonesia Eximbank achieved significant financial milestones. A news report from February 2025 quotes Yon Arsal, in his capacity as “Pelaksana Tugas Ketua Dewan Direktur merangkap Direktur Eksekutif LPEI,” announcing a net profit after tax of Rp232.5 billion for the year 2024. In his statement, he attributed this positive performance to consistent recovery efforts undertaken since 2020, coupled with a comprehensive transformation process aimed at enhancing business processes and strengthening all facets of the organization. He emphasized LPEI’s ongoing commitment to fostering prudent and sustainable business growth, underscoring a strategic focus on long-term viability and responsible expansion.

These achievements during Yon Arsal’s acting leadership underscore his capability in guiding LPEI through a period of recovery and transformation. His focus on improving financial performance and ensuring sustainable growth reflects a strategic vision for the institution’s future. The fact that he held this acting role suggests a period of transition within LPEI’s leadership structure, potentially indicating a search for a permanent appointee or an internal evaluation process. Nevertheless, his contributions during this time were significant, marked by tangible improvements in the institution’s financial health and a clear articulation of its strategic direction.

Focus and Achievements as Expert Staff to the Minister of Finance in the Area of Tax Compliance (January 2020 – June 2023):

From January 2020 to June 2023, Yon Arsal served as Expert Staff to the Minister of Finance, specializing in the critical area of Tax Compliance. This role, also referred to as Assistant of Minister for Tax Compliance, positioned him as a key advisor to the Minister on strategic matters related to ensuring adherence to Indonesia’s tax regulations. Within the organizational framework of the Ministry of Finance, the Expert Staff on Tax Compliance plays a vital role in providing specialized knowledge and recommendations to the Minister on policy issues within their domain of expertise. Internal regulations of the Ministry further specify that the Expert Staff in Tax Compliance is tasked with offering strategic recommendations to the Minister concerning tax compliance and also plays a crucial role in assisting the Director-General of Taxes in coordinating the execution of tasks within the Directorate General of Taxes. His appointment to this significant advisory position was officially announced in January 2020.

During his tenure as Expert Staff, Yon Arsal was actively involved in shaping and communicating key aspects of Indonesia’s tax policy and administration. Even after his official tenure concluded in June 2023, his expertise in tax compliance remained relevant. In early 2024, he played a notable role in the harmonization of draft regulations pertaining to tax and customs facilities for Nusantara, Indonesia’s new capital city. His leadership of a Ministry of Finance team visit to Nusantara in January 2024 further highlights his continued influence and the value of his expertise in this area.

Prior to assuming this role, in March 2019, Yon Arsal shared his insights on the state of tax compliance in Indonesia, discussing various facets such as reporting accuracy, registration effectiveness, payment adherence, and overall compliance levels. This demonstrates his deep understanding of the complexities and challenges inherent in tax administration. Later, in late 2023, while serving as Assistant of Finance Minister for Tax Compliance, he discussed the government’s strategic initiatives to broaden the national tax base, including the integration of the Personal Identification Number (NIK) with the Tax Identification Number (NPWP). This initiative was aimed at enhancing tax administration efficiency and expanding the tax net.

Yon Arsal also contributed his expertise to broader discussions on Indonesia’s economic response during critical periods. He is listed as a contributor to the book “Keeping Indonesia Safe From The Covid19 Pandemic,” where he co-authored the chapter “Balancing the Scale: Providing Tax Incentives and Collecting Revenue”. This indicates his direct involvement in formulating tax policies designed to mitigate the economic impact of the pandemic. Furthermore, in his capacity as Expert Staff, he provided detailed explanations of investment-related facilities in Nusantara, showcasing his ability to translate complex tax policies into accessible information. He also publicly addressed the inherent challenges faced by the Directorate General of Taxes during the pandemic, balancing the mandate of revenue collection with the responsibility of providing tax incentives to support national economic recovery. His continued engagement with tax-related matters is evident in his opening of a training program for tax administration module trainers in November 2023 and his emphasis on the vital role of tax volunteers in enhancing compliance during a public lecture in March 2024.

These activities and contributions underscore the significant role Yon Arsal played as the Expert Staff for Tax Compliance. His work spanned policy formulation, strategic communication, and engagement with critical national economic initiatives, demonstrating his deep expertise and commitment to advancing tax compliance in Indonesia.

Academic Background and Research Work at Kobe University:

Yon Arsal’s academic credentials include a strong foundation in economics, culminating in the attainment of a Doctor of Economics degree from Kobe University in Japan in 2007. This significant academic achievement followed his acquisition of a Master of Arts in Economics from the same institution in 2004 and a Master of Science in Fiscal Administration from the University of Indonesia in 2005. His doctoral studies at Kobe University were further supported by his participation in the prestigious Japan-IMF Scholarship Program for Asia (JISPA) from 2004 to 2007, where he pursued his PhD at the Graduate School of International Cooperation Studies. His primary research focus during this period was on “Tax Audit Technique,” directly aligning with his subsequent professional specialization in tax compliance.

Yon Arsal himself acknowledged the profound impact of the JISPA program and his doctoral studies at Kobe University, stating that it provided him with the opportunity to enhance his knowledge and expertise in policy issues, enabling his active participation in designing and implementing policies in Indonesia, particularly in the realm of taxpayer compliance and reducing the tax gap.

While the specific title of his doctoral dissertation is not explicitly mentioned in the provided snippets, the Kobe University Repository Kernel serves as the official database for storing and providing research outputs from the university’s researchers, including doctoral theses. Doctoral dissertations awarded after April 2013 are generally available online. For those granted before March 2013, such as Yon Arsal’s, there is a process for requesting deposition in the repository. Additionally, lists of thesis titles from the Graduate School of International Cooperation Studies and the Graduate School of Economics at Kobe University are available, which could potentially reveal the specific title of his dissertation. Typically, doctoral dissertations are published in the university’s academic repository within a year of the degree conferral.

Research abstracts on tax morale in Indonesia, which investigate factors influencing taxpayers’ willingness to pay taxes, are also present in the provided material. Given Yon Arsal’s research focus on tax audit techniques and his professional work in tax compliance, it is plausible that his doctoral thesis explored related themes within the broader field of tax administration and taxpayer behavior in Indonesia. Further investigation into the Kobe University repository would be necessary to definitively ascertain the title and content of his doctoral dissertation.

Public Views and Statements:

Throughout his career, Yon Arsal has actively engaged in public discourse, sharing his perspectives on critical economic and fiscal issues facing Indonesia. His views on economics and tax compliance are particularly insightful, stemming from his academic background and extensive professional experience. In a March 2019 interview, he provided a detailed analysis of tax compliance levels in Indonesia, emphasizing the key elements of registration, reporting, payment, and accuracy. He discussed the complexities of measuring compliance, noting that not all registered taxpayers are obligated to file returns due to various statuses such as dependents, branches, or incomes below the non-taxable threshold. He also highlighted the challenges in aligning the number of obligated filers with compliance targets due to the dynamic nature of taxpayer incomes.

As the Assistant of Finance Minister for Tax Compliance in late 2023, Yon Arsal articulated the government’s strategy to expand Indonesia’s tax base. A key initiative he discussed was the integration of the Personal Identification Number (NIK) with the Tax Identification Number (NPWP). This measure aimed to create a more comprehensive and efficient tax administration system, ultimately enhancing revenue collection. He also addressed the unique challenges faced by the Directorate General of Taxes during the COVID-19 pandemic, where the institution had to simultaneously fulfill its primary role of revenue collection while also administering tax incentives to support the National Economic Recovery program. This dual responsibility required a delicate balancing act to both sustain government finances and provide necessary relief to affected businesses and individuals.

More recently, in a public lecture delivered in March 2024, Yon Arsal underscored the significant role of tax volunteers in supporting the government’s efforts to improve tax compliance. He emphasized the importance of tax centers as hubs for information, education, and training, which contribute to greater public awareness of tax rights and obligations. He also lauded the involvement of students as tax volunteers in educating and assisting the community, highlighting the collaborative approach needed to foster a culture of tax compliance.

In his capacity as Acting Chairman and Executive Director of Indonesia Eximbank, Yon Arsal also shared his views on the institution’s performance and strategic direction. In February 2025, he announced LPEI’s positive financial results for 2024, emphasizing the consistent efforts in recovery and the ongoing transformation aimed at achieving prudent and sustainable business growth. His statements reflect a commitment to strengthening the institution’s financial resilience and its role in supporting Indonesia’s export sector. These public pronouncements offer valuable insights into Yon Arsal’s deep understanding of economic principles, his specialized knowledge of tax compliance, and his strategic perspective on the role of financial institutions in Indonesia’s economic development.

Other Professional Affiliations and Board Memberships:

Yon Arsal’s professional career includes a diverse range of affiliations and board memberships, demonstrating his extensive engagement within Indonesia’s economic and financial sectors. Prior to his current role at Indonesia Eximbank (LPEI), he served as the Chief Commissioner of PT Indonesia Exim Bank Prima Aset (IPA), a company specializing in asset management consulting, from 2023 to 2025. His career within the Indonesian Ministry of Finance was marked by progressive responsibilities, including his role as Director of Potential, Compliance and Revenue from May 2016 to January 2020. He also held positions as Head of Subdirectorate of Policies Impact and Head of Subdirectorate of Taxation Potential, further showcasing his expertise in tax policy and administration. Earlier in his career, he served in various capacities within the Directorate General of Customs and Excise, including Kepala Bidang Pelayanan Pabean dan Cukai IV KPU Bea Cukai Tipe A Tanjung Priok (Head of Division of Customs and Excise Service IV), Kepala Bidang Kepatuhan Internal KPU Bea Cukai Tipe A Tanjung Priok (Head of Division of Internal Compliance), and Kepala Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Dumai (Head of the Office of Customs and Excise Supervision and Service). He also held the position of Tenaga Pengkaji Bidang Ekstensifikasi dan Intensifikasi Pajak (Assessor in the Area of Tax Extensification and Intensification). Additionally, his early career included a role as Section Head of Tax Audit Technique at the Directorate of Tax Audit and Collection within the Ministry of Finance.

Currently, in addition to being a Member of the Board of Directors at LPEI , Yon Arsal also serves as the Chairman of the Remuneration & Nomination Committee within the institution. His previous significant role as Expert Staff to the Minister of Finance in the area of Tax Compliance (January 2020 – June 2023) further highlights his deep involvement in Indonesia’s fiscal policy. The role of Expert Staff in the Ministry of Finance is a specific professional designation, with individuals in these positions providing specialized advice and support to the Minister in their respective areas of expertise. Notably, Suryo Utomo, who later became the Director-General of Taxes, previously held the same position of Staf Ahli Bidang Kepatuhan Pajak, underscoring the seniority and importance of this role.

His tenures as Acting Chairman and Executive Director of LPEI in late 2024 and early 2025 also demonstrate his leadership capabilities within a significant financial institution. These various professional affiliations and board memberships illustrate Yon Arsal’s consistent and extensive engagement with key aspects of Indonesia’s economic and financial governance.

Organizational Structure of the Indonesian Ministry of Finance:

The Indonesian Ministry of Finance operates with a complex organizational structure designed to effectively manage the nation’s finances and assets. As outlined in Permenkeu No. 124 Tahun 2024, the Ministry is led by the Minister of Finance and includes the Office of the Deputy Minister of Finance. The core structure comprises the Office of the General Secretary, which oversees several bureaus responsible for planning and finance, organization and administration, legal affairs, advocacy, human resources, communication and information services, state properties management and procurement, and general affairs.

The Ministry also encompasses several Directorates General, each with specific areas of responsibility. These include the Directorate General of Economic and Fiscal Strategy, Directorate General of Budget, Directorate General of Taxes, Directorate General of Customs and Excise, Directorate General of Treasury, Directorate General of State Assets, Directorate General of Fiscal Balance, and Directorate General of Financing and Risk Management. In addition, there is a Directorate General of Financial Sector Stability and Development, reflecting the Ministry’s focus on maintaining a stable and growing financial sector.

An Inspectorate General operates within the Ministry to provide internal oversight and ensure accountability. Furthermore, several specialized agencies support the Ministry’s functions, including the Financial Technology, Information, and Intelligence Agency, and the Financial Education and Training Agency. The Badan Kebijakan Fiskal (BKF), or Fiscal Policy Agency, plays a crucial role in formulating fiscal policies and providing analysis.

Directly reporting to the Minister are several Expert Staff, each specializing in a specific area. These include Expert Staff on Tax Regulation and Law Enforcement, Expert Staff on Tax Compliance, Expert Staff on Tax Monitoring, Expert Staff on State Revenue, Expert Staff on Non-tax State Revenue, Expert Staff on State Expenditure, Expert Staff on Macroeconomics and International Finance, Expert Staff on Financial Services and Capital Markets, Expert Staff on Legal and Institutional Relations, and Expert Staff on Organization, Bureaucracy, and Information Technology. These expert staff members provide crucial insights and recommendations to the Minister on strategic issues within their respective domains. Specifically, the Expert Staff on Tax Compliance, a role previously held by Yon Arsal, is tasked with providing expert advice to the Minister on matters related to ensuring adherence to tax laws and regulations. They also play a coordinating role, assisting the Director-General of Taxes in managing the various functions within the Directorate General of Taxes. This organizational structure reflects the Ministry’s broad mandate in managing Indonesia’s financial affairs and the specialized expertise required to address the diverse challenges within this sector.

Conclusions:

Yon Arsal’s career exemplifies a deep and sustained engagement with the Indonesian economic and financial landscape. His academic rigor, culminating in a doctorate in economics from Kobe University, has provided a strong theoretical foundation for his professional endeavors. His extensive experience within the Ministry of Finance, particularly his role as Expert Staff for Tax Compliance, highlights his specialized knowledge and influence in shaping Indonesia’s tax policies and administration. His leadership roles at Indonesia Eximbank, including his tenure as Acting Chairman and Executive Director, underscore his capabilities in guiding a significant financial institution. His diverse professional affiliations and board memberships further demonstrate his commitment and contributions to Indonesia’s economic development. The trajectory of his career suggests a dedicated public servant with a profound understanding of economics, tax compliance, and the intricacies of Indonesia’s financial institutions.