DGT Steps Up Supervision, Having Issued 454,000 SP2DKs

JAKARTA, DDTCNews - The issuance of hundreds of thousands of letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) by the Directorate General of Taxes (DGT) menarik perhatian publik pekan ini. From January through September 2026, the authority has issued 454,377 letters of inquiry to taxpayers.

Director General of Taxes Bimo Wijayanto said the letters had been delivered electronically by tax offices, either via taxpayers' email or through coretax.

He explained that the majority of SP2DKs are still being sent via taxpayers' email because the data or transactions underlying their issuance originate from periods before coretax was implemented.

"In 2025, there were still 2 systems in use, namely the legacy system and also coretax. For 2026, [tax data management] only uses coretax," he claimed.

Bimo explained that 2025 was a transitional period from the former tax administration system, the DGT Information System (SIDJP), to coretax. During that transition, some administrative processes and communications with taxpayers were still conducted via the former channels, including email registered in the DGT system.

Entering 2026, the use of coretax has been strengthened and expanded. As a result, the process of communicating with taxpayers, including the submission of the SP2DK, can be carried out through that system.

"In 2026, coretax will be further strengthened and expanded, so that the process of communication and service with taxpayers can be faster, easier and well-documented in each individual taxpayer account," Bimo stated.

An SP2DK refers to a letter issued by the head of a tax office (kantor pelayanan pajak/KPP in Indonesian) to request an explanation of data and/or details from a taxpayer indicating failure to fulfil tax obligations.

The provisions on taxpayer compliance are currently governed under MoF Reg. 111/2025. In the context of supervising registered taxpayers, the DGT is authorised to request explanations of data and/or details from taxpayers by issuing SP2DKs.

The DGT is also authorised to issue SP2DKs as part of its supervision and extensification efforts targeting unregistered taxpayers.

Supervision of unregistered taxpayers is conducted to ensure the fulfilment of their tax obligations from the time their tax obligations arise pursuant to statutory provisions in the field of taxation.

In addition to the news surrounding he issuance of SP2DKs, several other tax issues also drew readers’ attention over the past week. These included the removal of the delta scheme for amended tax returns and the implementation of tax collection by marketplace providers.

Here is the full review of the tax articles.

DGT Revises Tax Return Amendment Delta Scheme

The DGT has issued Director General of Taxes Regulation No. PER-12/PJ/2026, which, among others, amends the provisions concerning the amendment of tax returns (surat pemberitahuan/SPT in Indonesian).

The most significant change is the abolition of the delta concept in tax return amendments. Accordingly, tax return amendments from 1 October 2026 onwards will switch to using the replace scheme.

In connection with this change, the DGT has adjusted the provisions concerning the format, contents and procedure for completing tax returns. In addition, the DGT has also added 10 new articles, all of which explain what occurs when a tax return is amended.

Marketplace Article 22 Income Tax Collection Now in Effect

The government has officially implemented the policy of Article 22 Income Tax collection by marketplace operators pursuant to MoF Reg. 37/2025 starting 1 October 2026. Bimo stated that the DGT has appointed 4 marketplace providers as third parties responsible for collecting Article 22 Income Tax on income received by online merchants (sellers) through those platforms.

"We conducted the designations on 24 September, so collection has already begun today. Four marketplaces have been designated, including Blibli, Shopee, Tokopedia and Lazada," he said.

The four marketplace providers subsequently issued notifications stating that they would begin collecting Article 22 Income Tax at a rate of 0.5% from sellers starting 2 October 2026.

Tax Target for 2027 Raised, DGT Pledges Timely Refunds

Despite the government’s higher tax revenue target for 2027, the DGT has committed to processing taxpayer refunds pursuant to the applicable provisions and not delaying them to fulfil the revenue target. Bimo stressed that refunds would be paid on time to taxpayers that are genuinely entitled to them and have fulfilled the applicable provisions.

“Certainly, the DGT will continue to process and pay refunds that fulfil the requirements pursuant to the applicable provisions, in a timely and accountable manner, while maintaining the integrity of state revenue as mandated,” he claimed.

As of 31 August 2026, the DGT had paid out IDR191.8 trillion in tax refunds. The figure was approximately 37% lower than the IDR304.29 trillion in refunds paid during January-August 2025.

SPP-TDLN Takes Effect, 5 SOE Banks and LinkAja Ready to Collect VAT

The DGT has officially implemented the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian), with 6 appointed issuers already collecting VAT from 1 October 2026.

Bimo said the 6 parties currently appointed as VAT collection agents comprise 5 Association of State-Owned Banks (Himpunan Bank-Bank Milik Negara/Himbara in Indonesian) members, including BRI, Mandiri, BTN, BNI and BSI, and one fintech company, PT Fintek Karya Nusantara (LinkAja).

“[The other parties] have started collecting [VAT] today. Let’s wait and see. We will report on the developments after a month,” he remarked.

5,581 Entities Registered as GloBE Taxpayers

The DGT has recorded that, as of 30 September 2026, 5,581 taxpayers have registered as GloBE taxpayers.

Pursuant to the Director General of Taxes Regulation Number PER-6/PJ/2026, registration as a GloBE taxpayer is conducted through a self-initiated status addition mechanism via the coretax.

The thousands of taxpayers in question have become GloBE taxpayers because they form part of a multinational enterprise (MNE) group with revenue based on consolidated financial statements of at least EUR750 million.

Suahasil on 2026 State Budget Law Granting Tax Refund Audit Powers

The 2027 State Budget Law, approved by the House of Representatives, includes provisions granting the Minister of Finance authority to conduct special audits on tax refunds. The authority to conduct special audits on tax refunds is set out in Article 37 paragraph (1) of the 2027 State Budget Law.

In line with this authority, Minister of Finance, Suahasil Nazara, affirmed that tax refund management to be carried out by the government through the Directorate General of Taxes (DGT) will be conducted pursuant to the applicable regulations. He also confirmed that tax refund management will be implemented without prejudicing the rights of taxpayers who have made a tax overpayment. The management is intended to ensure compliance by taxpayers submitting refund claims.

"The government respects all the rights of taxpayers submitting refund claims. At the same time, however, we also wish to ensure compliance regarding invoices, transactions and relationships between taxpayers that must be established to obtain a tax refund," said Suahasil. (dik)