BERITA TERKINI
JAKARTA, DDTCNews – Taxpayers’ non-compliance in fulfilling income tax obligations) has become one of the key factors leading to the deactivation of access to the preparation of tax invoices by the authorities. This topic has stirred lively discussion among netizens over the past week, following the issuance of the Director General of Taxes Regulation PER-19/PJ/2025.
Out of the 6 criteria for deactivating access to the preparation of tax invoices stipulated under Art. 2 paragraph (2) of PER-19/PJ/2025, 3 are directly related to income tax obligations.
“Certain criteria ... include: not conducting withholding tax or tax collection for each type of tax that should be withheld or collected as a withholding or collection agent for 3 consecutive months,” reads Art. 2 paragraph (2) subparagraph a.
Taxpayers' non-compliance in exercising the obligation to file the annual tax return is also the basis for the Directorate General of Taxes (DGT) to disable access to the preparation of tax invoices, as stated in Art. 2 paragraph (2) subparagraph b.
Further, taxpayers' non-compliance in reporting withholding/collection receipts also constitutes a basis for the DGT to disable access to the preparation of tax invoices, pursuant to Art. 2 paragraph (2) subparagraph e.
If a taxpayer that has been registered as a taxable person (pengusaha kena pajak/PKP in Indonesian) fails to comply with any f the three above-mentioned obligations, the DGT may deactivate their access to the preparation of tax invoices. The deactivation is conducted by the tax office (kantor pelayanan pajak/KPP in Indonesian) where such a taxpayer is registered.
Taxpayers whose access to the preparation of tax invoices has been deactivated will receive a notification from the respective tax office. The notification also informs taxpayers of their right to clarify the deactivation of access to the preparation of tax invoices.
Aside from the information on the deactivation of access to the preparation of tax invoices, other noteworthy developments this week include awards granted to account representatives (AR), updates on the extension of micro, small and medium enterprise (MSME) final income tax and the appointment of tax collection agents.
The DGT has clarified why compliance with income tax obligations is considered in deactivating access to issue tax invoices. Rosmauli, Director of Tax Dissemination, Services and Public Relations of the DGT, stated that income tax compliance forms part of a holistic approach to fostering comprehensive tax compliance.
This approach aims to strengthen tax administration governance and enhance tax revenue in general. From an administrative standpoint, the coretax administration system enables the DGT to deactivate access to issue tax invoices based on income tax compliance.
“The income tax compliance aspect is now among the criteria in deactivating access to the preparation of tax invoices, as the current tax administration system, the DGT Coretax, is fully integrated,” stated Rosmauli.
Minister of Finance, Purbaya Yudhi Sadewa, has presented awards to several employees at both the DGT and the Directorate General of Customs and Excise (DGCE).
A total of 9 DGT employees and 8 DGCE employees received awards for their exceptional dedication and contributions in carrying out their duties.
“This award serves as both recognition and motivation for all personnel at @kemenkeuri to continue delivering their best performance and dedication in serving the public,” Purbaya wrote on Instagram.
Minister of Finance, Purbaya Yudhi Sadewa, said that the period for the utilisation of MSME final income tax will be extended until 2029.
According to Purbaya, the extension of the MSME final income tax scheme will be accompanied by adjustments to eligible taxpayers.
“The program to continue in 2026 includes, first, an extension of the 0.5% final income tax for MSMEs until 2029 and adjustment to eligible recipients,” he explained during a press conference following the regular meeting by the Committee for Financial System Stability Committee (Komite Stabilitas Sistem Keuangan/KSSK in Indonesian).
Minister of Finance Purbaya continues efforts to encourage illegal cigarette manufacturers to transition to the legal system by operating in the agglomeration of tobacco product factories (aglomerasi pabrik hasil tembakau/APHT in Indonesian).
Purbaya stated that officers have been dispatched to engage in discussions with these illegal cigarette manufacturers, emphasizing the need to guide them toward compliance.
“I have assigned people to discuss with the masterminds behind the illegal cigarette trade. We know who they are; it’s high time they joined the APHT,” he said.
Parties directly involved in a transaction or facilitating transactions between parties cannot refuse appointment as other parties required to perform withholding tax or tax collection.
Director of Tax Regulations I of the DGT, Hestu Yoga Saksama, highlighted that the appointment of other parties to perform withholding tax or tax collection is a prerogative of the minister of finance stipulated under Art. 32A of the General Provisions and Tax Procedures (GPTP) Law.
“This is a mandate of the law, Art. 32A is crystal clear, the minister of finance is authorised to designate and such a designation cannot be declined,” remarked Yoga. (sap)
