BERITA TERKINI
JAKARTA, DDTCNews - The follow-up to audits on tax refunds disbursed over the past decade has yet to reach a clear conclusion. Minister of Finance, Purbaya Yudhi Sadewa, stated that he has not yet received the audit finding on tax refunds granted during the 2016–2025 period, conducted by the Financial and Development Supervisory Agency (Badan Pengawas Keuangan dan Pembangunan/BPKP in Indonesian).
The issue emerged as one of the main topics garnering public attention over the past week.
As the audit findings are still pending, Purbaya said he could not yet provide further details concerning the tax refund process in previous years. Taxpayers may be closely awaiting the audit findings, as they could affect corporate cash management practices.
“I have not received the findings yet. I requested them several months ago, so perhaps they have not been completed. I requested [an audit of tax refunds] covering 2016 through 2025,” he remarked.
Purbaya had previously stressed that tax refund processes would be handled with utmost seriousness. In addition to tightening the disbursement of tax refunds to taxpayers, he also pledged to take action against problematic tax officials involved in processing refunds.
To that end, Purbaya has proposed several strategic measures, particularly by requesting the Financial and Development Supervisory Agency to audit tax refunds granted during the 2016–2025 period. Through the audit, he aims to prevent state losses stemming from technical errors or misconduct in the disbursement of tax overpayments.
Purbaya is also tightening accelerated refund procedures following the issuance of MoF Reg. 28/2026. He explained that the regulation was introduced to ensure that tax refunds are administered in a more orderly manner and without leakages.
He also expresses his wishes that the disbursement of tax overpayments become more structured and transparent, while ensuring that refunds are granted only to taxpayers genuinely entitled to receive them.
“We simply wish to keep the refund disbursement process under control to ensure orderlines,” Purbaya remarked.
Apart from the refund issue, several other topics also drew substantial attention over the past week. These included the minister of finance’s reprimand to the Directorate General of Taxes (DGT) over the controversy surrounding audits of taxpayers participating in Tax Amnesty Volume II, the issuance of a technical regulation concerning the global minimum tax, the inauguration of seven new DGT officials and the postponement of higher mining royalties and export duty.
Minister of Finance, Purbaya, reprimanded the DGT over its plan to audit taxpayers participating in Tax Amnesty Volume II, also known as the voluntary disclosure programme (program pengungkapan sukarela/PPS in Indonesian).
Purbaya said information regarding the planned audits had resulted in unease within the business community.
“I will reprimand the DGT so that it consistently safeguards the business climate and provides legal certainty to the public, thereby maintaining taxpayer confidence and the sustainability of tax reform,” he said.
Minister of Finance Purbaya stated that the government would not launch another tax amnesty programme unless instructed to do so by President Prabowo Subianto.
According to him, tax amnesty programmes only pose risks for tax officials. Without a tax amnesty scheme, tax officials can carry out their duties under prevailing general provisions without concerns over potential criminal exposure.
“The [tax amnesty] process is not entirely black and white. There are grey areas. Once it is completed, the tax officials are the ones subject to examinations. As such, I am protecting our colleagues at the DGT. Going forward, we will not implement another tax amnesty unless instructed by the President,” Purbaya claimed.
Director General of Taxes, Bimo Wijayanto, has officially issued a technical regulation detailing procedures for the exercise of rights and fulfilment of obligations related to the global minimum tax, also referred to as GloBE. The regulation in question refers to the Director General of Taxes Regulation No. PER-6/PJ/2026.
The regulation sets out provisions on the format of forms, procedures for completion, payment as well as filing of the GloBE Information Return (GIR), the GloBE annual income tax return, the Domestic Minimum Top-up Tax (DMTT) annual income tax return, the Undertaxed Payment Rules (UTPR) annual income tax return and notifications.
“In the context of implementing the provisions under Article 65 paragraph (15) of MoF Reg. 136 of 2024 ..., it is necessary to enact a Director General of Taxes Regulation concerning Procedures for the Exercise of Global Minimum Tax Rights and the Fulfilment of Global Minimum Tax Obligations Based on International Agreements,” reads the considering section of PER-6/PJ/2026.
Minister of Finance, Purbaya Yudhi Sadewa, officially inaugurated 8 echelon II and echelon III officials within the Ministry of Finance, the majority of whom are officials of the DGT.
Purbaya urged the newly appointed tax officials to uphold integrity in carrying out their duties, particularly in collecting state revenues while also promoting taxpayer compliance.
“As the Minister of Finance, I hereby officially inaugurate you into your new positions within the Ministry of Finance. I trust that you will carry out your duties to the best of your ability according the responsibilities entrusted to you,” he said.
The government is currently formulating the appropriate policies to increase state revenues from the natural resources sector after postponing higher mining royalty rates as well as export duty on coal and nickel.
Minister of Finance, Purbaya Yudhi Sadewa, has met with Minister of Energy and Mineral Resources Bahlil Lahadalia, to hear the ministry’s work plans. Without elaborating on the details of those plans, he stressed that he would support the strategic measures of the Ministry of Energy and Mineral Resources.
“We were not discussing subsidies [energy subsidy allocations amid rupiah depreciation], but rather the Minister of Energy and Mineral Resources’ plans to strengthen state revenues or non-tax state revenues from the oil and gas sector. I think the plans are quite robust,” he said. (sap)
