Currently, Indonesia does not yet have adequate regulations regarding trusts. The weakness of this regulation is a legal loophole that taxpayers can exploit to avoid taxes. Many companies or wealthy Indonesians are suspected of entrusting the management of their wealth and assets through trusts in countries with common law systems, such as Singapore and Hong-Kong. The government also complained about the difficulty in knowing BO from Trust. The Indonesian tax authorities also admit that there are difficulties obtaining information about who controls the private trust and who is the ultimate beneficiary, especially when there are many layers in the private trust. Based on this background, PWYP Indonesia published a Policy Brief containing recommendations on beneficial ownership transparency policies from TRUST.