539,000 SP2DKs Issued, Tax Consultant Licence Now via Satu-ProfKeu

JAKARTA, DDTCNews - The issuance of 539,733 letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) between January and 27 October 2026 has garnered readers’ attention over the past week.

The Director of Tax Dissemination, Service and Public Relations of the Directorate General of Taxes (DGT), Inge Diana Rismawanti, revealed that the majority of SP2DKs were issued to request explanations or details from taxpayers regarding data obtained by the DGT from various sources.

"Up to 27 October 2026, the DGT has issued 539,733 SP2DKs, which constitute requests for clarification of data obtained from various parties," she claimed.

An SP2DK refers to a letter issued by the head of a tax office (kantor pelayanan pajak/KPP in Indonesian) to request explanations of data and/or details from a taxpayer in connection with a suspected failure to fulfil tax obligations pursuant to the provisions.

Please note that a taxpayer who receives an SP2DK has not necessarily committed a tax crime. An SP2DK serves as a means for the authority to confirm the consistency of tax data relating to the taxpayer.

The general provisions, procedures and format of the SP2DK are regulated in detail in the Minister of Finance Regulation (MoF Reg.) 111/2025.

Inge also explained that SP2DKs received by taxpayers have a uniform letter framework or format, according to the guidelines set out in the Appendix of MoF Reg. 111/2025. Nevertheless, the content of an SP2DK may be tailored to the needs of each DGT work unit.

Accordingly, the contents of an SP2DK may differ from one taxpayer to another. Such differences depend on the results of the tax authority's analysis and findings, implying that the data or details requested from each taxpayer may also vary.

"What distinguishes each taxpayer is the type of data and/or details relating to that taxpayer, including indications derived from the processing or analysis of data and/or details held by the DGT," Inge remarked.

In addition to the news surrounding the issuance of SP2DKs, several other tax issues also attracted readers’ attention over the past week. These included the requirement for tax consultant licences to be obtained through Satu-ProfKeu and the promulgation of Law 6/2026 on the Indonesian International Financial Centre (IIFC).

Here is a round-up of the latest tax articles.

From 27 October, Tax Consultant Licence Applications Via Satu-ProfKeu

The tax consultant permit services are officially administered through Satu-ProfKeu. The Directorate of Financial Profession Development and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian) of the Ministry of Finance (MoF) has launched the Satu-ProfKeu platform as the portal for tax consultant permit services.

Referring to Circular Letter Number SE-6/SK/2026, consultant permit services are accessible via this page from 27 October 2026. The integration of permits through Satu-ProfKeu aims to eliminate systemic barriers by centralising the recording of financial profession permit data.

"As a tangible form of these improvements, the DPPPK has developed Satu-ProfKeu, an integrated service platform that integrates all related permit systems. Through the official portal provided, all supporting platforms that previously operated independently have now been integrated into one system architecture," reads SE-6/SK/2026.

Officially Promulgated: Tax Facilities Available at the IIFC

The Government has officially enacted Law (UU) 6/2026 on the Indonesia International Financial Centre (IIFC). This regulation serves as the legal foundation for establishing a financial centre equipped with various tax facilities.

The establishment of the IIFC is intended to enhance Indonesia's competitiveness as an international financial centre. In addition, the IIFC aims to attract international financial institutions, investment funds and family offices.

In addition to governing the establishment of the IIFC, Law 6/2026 also regulates the granting of tax facilities. These facilities are available to entrepreneurs, financial sector professionals, ad hoc judges and non-tax residents (subjek pajak luar negeri/SPLN in Indonesian) who fulfil the provisions. The tax facilities comprise income tax; value added tax (VAT); sales tax on luxury goods (STLGs); and customs facilities. Special treatment in respect of inheritances is also provided.

Not a Tax Amnesty, MoF Urges Taxpayer to Seek Penalty Nullification

The MoF is encouraging taxpayers to take advantage of the penalty reduction or nullification facility under MoF Reg.71/2026 and KEP-239/PJ/2026. Assistant to the Minister of Finance for Tax Supervision Affairs, Neilmaldrin Noor, said the facility allows taxpayers to settle their principal tax liabilities without having to pay the administrative penalties.

“You may obtain the greatest benefit from the nullification of interest arising from tax return amendments, penalties for late filing of tax returns showing underpayments, tax invoice fines, penalties imposed in notices of tax assessment resulting from audits, and land and building tax fines,” Neilmaldrin claimed.

Please note that taxpayers may obtain a reduction or nullification of penalties pursuant to MoF Reg. 71/2026 and KEP-239/PJ/2026 by applying to the DGT. Accordingly, the facility does not apply automatically.

DGT Identifies 22,662 Taxpayers; Only 25% Have GloBE Taxpayer Status

The DGT has identified 22,662 taxpayers belonging to 1,988 business groups that are indicated to fall within the scope of the global minimum tax (GMT) rules. Of those 22,662 taxpayers, only 5,757 have added their status as GloBE taxpayers.

Director General of Taxes, Bimo Wijayanto, highlighted that those thousands of GloBE taxpayers will require assistance and education in fulfilling their tax administration obligations going forward. In line with this, tax officers also need to equip themselves with knowledge of the GloBE rules.

"We recognise that preparation will certainly require detailed coordination within your respective groups and a thorough understanding of the new provisions. We invite you to coordinate with the tax offices where you are registered," said Bimo.

MoF Sets 2027 Local Government Budget Deficit Limit at 2.5%

The Ministry of Finance (MoF) has set the maximum (anggaran penerimaan dan belanja daerah/APBD in Indonesian) deficit for budget year 2027. Referring to MoF Reg. 76/2026, the maximum APBD deficit for next year has been set at 2.5% of projected local revenues.

The maximum cumulative deficit has been set at 0.18% of the projected GDP in the 2027 state budget (anggaran penerimaan dan belanja negara/APBN in Indonesian). "The maximum APBD deficit for the 2027 fiscal year...shall serve as a guideline for local governments in determining the APBD for the 2027 fiscal year," reads Article 4 of MoF Reg. 76/2026.

In line with the maximum cumulative deficit of 0.18% of projected GDP in the 2027 state budget, the maximum cumulative local debt has also been set at 0.18% of projected GDP. (dik)