BERITA TERKINI
JAKARTA, DDTCNews - The implementation of the coretax system has introduced new challenges for the tax authority. Moreover, as of January 2026, the filing of annual tax returns has been conducted entirely through the Coretax DGT. Therefore, taxpayer compliance has clearly emerged as a major challenge for the Directorate General of Taxes (DGT).
The issue of compliance in the coretax system era has garnered netizens’ attention over the past week.
DGT itself has acknowledged that the rollout of the coretax as a new tax administration system continues to pose an array of challenges, including those encountered by taxpayers when filing their annual tax returns.
Director of Tax Dissemination, Services and Public Relations of the DGT, Rosmauli, stated that the tax authority is intensifying socialisation, education and assistance in terms of the use of the coretax. The objective is to improve taxpayers’ formal compliance.
On another note, formal or administrative compliance refers to the extent to which taxpayers adhere to procedural and administrative tax requirements, including the timely filing of returns and payment of taxes.
Starting this year, annual tax returns are filed exclusively through the coretax. Accordingly, if taxpayers collectively experience difficulties in completing and filing their annual tax returns, this may suppress the level of formal compliance.
Further, Rosmauli explained that the DGT has adopted a number of measures to encourage formal compliance by 2026, including public education through more engaging tax-related contents, tailored to the characteristics of each taxpayer segment.
“This effort is intended to ensure that every taxpayer gains an accurate understanding, thereby, the filing of annual tax returns can proceed smoothly,” she remarked.
In addition to education and assistance, Rosmauli highlighted that strengthening organisational integrity is also a crucial factor in enhancing formal compliance. According to her, well-maintained integrity among tax officers will foster public trust, which in turn will have positive implications for taxpayer compliance.
“DGT will synergise with all elements of the state, society and stakeholders to amplify education on the pivotal role of taxes in development. Thus, collective awareness in fulfilling tax obligations can be realised,” she added.
Beyond issues of formal taxpayer compliance, several other noteworthy developments merit renewed attention. These include legal assistance for DGT employees caught in sting operations (operasi tangkap tangan/OTT in Indonesian), the realisation of tax refunds throughout 2025, tax avoidance strategies employed by MSMEs and the Minister of Finance’s warning of transfers for rogue officials.
Minister of Finance, Purbaya Yudhi Sadewa, stated the three DGT employees ensnared in a sting operation (operasi tangkap tangan/OTT in Indonesian) by the Financial Eradication Commission (Komisi Pemberantasan Keuangan/KPK in Indonesian) will receive legal assistance from the Ministry of Finance.
Purbaya clarified that the legal assistance constitutes a standard procedure and does not represent any form of intervention in the law enforcement process carried out by the Financial Eradication Commission.
“There is assistance from legal experts from the Ministry of Finance, but the process is purely a normal legal process. We will not abandon our subordinates, but if they are proven guilty, so be it,” stated Purbaya.
The realisation of tax refunds rose by 35.94% compared with the previous year’s refund disbursements of IDR265.66 trillion, as stated in the DGT Annual Report 2024.
“Total refunds in 2025 stood at IDR361.14 trillion. The increase was driven by the moderation of commodity prices as well as the relaxation of refunds through policies on accelerated refunds,” Rosmauli explained.
An analysis conducted by DGT examiners indicates the widespread practice of turnover bunching and firm splitting by entrepreneurs to take advantage of the micro, small and medium enterprise (MSME) final income tax scheme.
Under Gov. Reg. 55/2022, taxpayers with annual turnover not exceeding IDR4.8 billion are permitted to calculate and pay income tax at a final rate of 0.5%. Rather than encouraging taxpayers to grow, this scheme has instead incentivised taxpayers to cap or split their turnover to remain below the IDR4.8 billion threshold.
“This pattern indicates attempts at tax avoidance through the reporting of turnover below its actual value or by splitting businesses into multiple entities to continue qualifying for the final rate,” a DGT examiner stated in the 2024 Tax Expenditure Report.
The government plans to introduce an additional tier in the tobacco excise (cukai hasil tembakau/CHT in Indonesian) tariff structure this year.
Minister of Finance, Purbaya Yudhi Sadewa, explained that the new tobacco excise tariff tier is intended to encourage illegal cigarettes to enter the legal system. However, the tobacco excise tariff policy remains under discussion and requires further refinement.
“We will ensure that one new layer is possible; this is still under discussion. The aim is to provide space for illegal products to become legal,” he said.
Minister of Finance, Purbaya Yudhi Sadewa, plans to rotate the posting of DGT employees who engage in misconduct, such as abuse of power or corruption.
Purbaya stated that tax employees would first be evaluated before sanctions are imposed in the form of transfers to remote posting. According to him, this measure could help prevent recurring misconduct by tax employees.
“Tax officials may be reshuffled, rotated around. Those who appear to be involved will be placed in remote locations or even dismissed,” he said. (sap)
