DGT Initiates Annual Tax Return Examinations
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has initiated examinations into the 2025 annual tax returns filed by taxpayers. This topic is among the reviews featured in national media today, Monday (29/6/2026).
The General Provisions and Tax Procedures Law stipulates that individual taxpayers must file their Annual Tax Return by 30 March at the latest, whilst corporate tax returns must be filed by 30 April at the latest. However, through the granting of relaxation measures, the reporting period for individual taxpayers' Annual Tax Returns was extended to 30 April 2026, whilst for corporate taxpayers, it was extended to 31 May 2026.
"With the close of the annual tax return period, the returns that have been received will naturally be subject to prior examination," said Inge Diana Rismawanti, Director of Tax Dissemination, Service and Public Relations of the DGT.
As of 25 June 2026, the DGT had received 13.94 million annual tax returns for 2025. This figure is equivalent to 92.93% of the target of 15 million annual tax returns.
With reference to Article 1 number 80 of PER-11/PJ/2025, tax return examination constitutes a series of activities conducted to assess the completeness of a tax return and its attachments, including an assessment of the correctness of the entries and calculations therein.
There are 5 aspects of an annual tax return that will be examined by the authority. First, the return must be signed by the taxpayer pursuant to Article 3 paragraph (1) of the General Provisions and Tax Procedures Law.
Second, the return must be filed in Indonesian using currency other than the rupiah, for taxpayers that have obtained a licence from the minister to maintain bookkeeping in a foreign language and in currency other than rupiah. Third, the return must be fully accompanied by details and documents stipulated under Article 3 paragraph (6) of the General Provisions and Tax Procedures Law.
Fourth, an overpayment return must be filed within 3 years after the end of the taxable period, tax year or fraction of a tax year and has been formally reprimanded in writing. Fifth, the return must be filed before the Director General of Taxes conducts an audit, a public preliminary audit or issues a notice of tax assessment (surat ketetapan pajak/SKP in Indonesian).
Not only in tax return examinations, Inge explained that the tax authority is also entitled to request clarification or explanation from taxpayers. This measure is taken as part of the implementation of tax compliance supervision.
Supervision of taxpayer compliance refers to a series of guidance and examination activities concerning the fulfilment of tax obligations, whether those that are yet to be, have not yet been or have already been exercised by taxpayers.
Supervision is implemented to achieve sustained taxpayer compliance with statutory tax provisions. The forms of supervision activities conducted by the DGT are governed by MoF Reg. 111/2025.
"To implement taxpayer compliance supervision, the DGT is executing an effective and focused monitoring strategy to broaden the tax basis with a view to increasing the number of registered taxpayers and taxpayers performing regular and reasonable payments," claimed Inge.
In addition to this topic, there is a review of the government's confirmation that it is not holding back the disbursement of tax refunds. Further, there is also a discussion concerning the realisation of VAT on electronic commerce (e-commerce).
Below is a full review of the tax articles.
DGT Issues 250,000 SP2DK
The Directorate General of Taxes (DGT) has issued 250,000 letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers throughout January–June 2026.
Inge stated that SP2DKs are sent online via coretax and taxpayers' e-mail. In addition, SP2DKs are still issued manually by post, forwarding or courier services.
"Approximately 185,000 SP2DKs have been issued for the purposes of supervision and around 65,000 SP2DKs have also been issued in the context of extensification," she said. (DDTCNews)
Government Confirms Not Holding Back Refund Disbursements
The government has confirmed that there is no attempt to hold back the disbursement of refunds to taxpayers.
Minister of Finance, Purbaya Yudhi Sadewa, considered that refunds should not be a cause for complaint among taxpayers, given that the amount disbursed in the first 4 months of 2026 was already equivalent to disbursements made during January–September 2025. Throughout 2026, refund disbursements are estimated to reach IDR500 trillion.
"In 4 months [this year], IDR160 trillion has already been paid out; last year it took 9 months to reach IDR160 trillion. If you multiply 4 months by 3, that comes to roughly IDR500 trillion. Last year, the full-year figure was IDR360 trillion. With those figures, there should be no complaints. That means it is the tax officials themselves who are playing games," said Purbaya. (DDTCNews, Kontan)
VAT on E-Commerce Realisation Reaches IDR4.88 Trillion.
The DGT recorded that VAT on e-commerce realisation up to May 2026 reached IDR4.88 trillion.
In May 2026, the DGT also designated a further 7 e-commerce providers as VAT collection agents, namely Strava, Inc., Envato Pty Ltd, Envato Elements Pty Ltd, The Nielsen Norman Group, Inc., Kling AI Pte. Ltd., Law School Admission Council, Inc. and PLAUD LLC. Accordingly, there are now 271 e-commerce providers designated by the DGT to collect VAT.
Of that number, 233 e-commerce providers are recorded as actively collecting and remitting VAT on e-commerce. "The DGT will continue to monitor developments in technology and digital business models to ensure that the fulfilment of tax obligations proceeds effectively, fairly and with legal certainty for entrepreneurs," said Inge. (DDTCNews, Kontan, Bisnis Indonesia)
Purbaya Urges Investors Not to Hesitate to Report Business Obstacles
Purbaya encouraged investors to report any business obstacles encountered whilst operating to the Debottlenecking Task Force.
Through this task force, Purbaya claimed that the government is continually strengthening cross-ministerial and inter-agency coordination to address various regulatory and operational issues that could potentially hinder investment flows into Indonesia.
"This mechanism is open to all parties. If there are still obstacles that have not yet been reported to the task force, the opportunity for resolution has not yet been optimally utilised," he claimed. (DDTCNews)
Government Replaces IDR400 Trillion Budgetary Surplus Balance in SOE Banks
The government has decided to once again place budgetary surplus balance (saldo anggaran lebih/SAL in Indonesian) funds at state-owned banks.
Purbaya stated that placing the budgetary surplus balance at banks is a strategic measure to strengthen bank liquidity and credit disbursement. The earlier withdrawal of budgetary surplus balance funds had, in fact, affected liquidity.
"The government continues to monitor developments in banking liquidity. Following an evaluation, it was decided to once again place budgetary surplus balance funds for the banking intermediation function to continue operating optimally in supporting economic growth," said Purbaya. (DDTCNews) (dik)
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has initiated examinations into the 2025 annual tax returns filed by taxpayers. This topic is among the reviews featured in national media today, Monday (29/6/2026).
The General Provisions and Tax Procedures Law stipulates that individual taxpayers must file their Annual Tax Return by 30 March at the latest, whilst corporate tax returns must be filed by 30 April at the latest. However, through the granting of relaxation measures, the reporting period for individual taxpayers' Annual Tax Returns was extended to 30 April 2026, whilst for corporate taxpayers, it was extended to 31 May 2026.
"With the close of the annual tax return period, the returns that have been received will naturally be subject to prior examination," said Inge Diana Rismawanti, Director of Tax Dissemination, Service and Public Relations of the DGT.
As of 25 June 2026, the DGT had received 13.94 million annual tax returns for 2025. This figure is equivalent to 92.93% of the target of 15 million annual tax returns.
With reference to Article 1 number 80 of PER-11/PJ/2025, tax return examination constitutes a series of activities conducted to assess the completeness of a tax return and its attachments, including an assessment of the correctness of the entries and calculations therein.
There are 5 aspects of an annual tax return that will be examined by the authority. First, the return must be signed by the taxpayer pursuant to Article 3 paragraph (1) of the General Provisions and Tax Procedures Law.
Second, the return must be filed in Indonesian using currency other than the rupiah, for taxpayers that have obtained a licence from the minister to maintain bookkeeping in a foreign language and in currency other than rupiah. Third, the return must be fully accompanied by details and documents stipulated under Article 3 paragraph (6) of the General Provisions and Tax Procedures Law.
Fourth, an overpayment return must be filed within 3 years after the end of the taxable period, tax year or fraction of a tax year and has been formally reprimanded in writing. Fifth, the return must be filed before the Director General of Taxes conducts an audit, a public preliminary audit or issues a notice of tax assessment (surat ketetapan pajak/SKP in Indonesian).
Not only in tax return examinations, Inge explained that the tax authority is also entitled to request clarification or explanation from taxpayers. This measure is taken as part of the implementation of tax compliance supervision.
Supervision of taxpayer compliance refers to a series of guidance and examination activities concerning the fulfilment of tax obligations, whether those that are yet to be, have not yet been or have already been exercised by taxpayers.
Supervision is implemented to achieve sustained taxpayer compliance with statutory tax provisions. The forms of supervision activities conducted by the DGT are governed by MoF Reg. 111/2025.
"To implement taxpayer compliance supervision, the DGT is executing an effective and focused monitoring strategy to broaden the tax basis with a view to increasing the number of registered taxpayers and taxpayers performing regular and reasonable payments," claimed Inge.
In addition to this topic, there is a review of the government's confirmation that it is not holding back the disbursement of tax refunds. Further, there is also a discussion concerning the realisation of VAT on electronic commerce (e-commerce).
Below is a full review of the tax articles.
DGT Issues 250,000 SP2DK
The Directorate General of Taxes (DGT) has issued 250,000 letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers throughout January–June 2026.
Inge stated that SP2DKs are sent online via coretax and taxpayers' e-mail. In addition, SP2DKs are still issued manually by post, forwarding or courier services.
"Approximately 185,000 SP2DKs have been issued for the purposes of supervision and around 65,000 SP2DKs have also been issued in the context of extensification," she said. (DDTCNews)
Government Confirms Not Holding Back Refund Disbursements
The government has confirmed that there is no attempt to hold back the disbursement of refunds to taxpayers.
Minister of Finance, Purbaya Yudhi Sadewa, considered that refunds should not be a cause for complaint among taxpayers, given that the amount disbursed in the first 4 months of 2026 was already equivalent to disbursements made during January–September 2025. Throughout 2026, refund disbursements are estimated to reach IDR500 trillion.
"In 4 months [this year], IDR160 trillion has already been paid out; last year it took 9 months to reach IDR160 trillion. If you multiply 4 months by 3, that comes to roughly IDR500 trillion. Last year, the full-year figure was IDR360 trillion. With those figures, there should be no complaints. That means it is the tax officials themselves who are playing games," said Purbaya. (DDTCNews, Kontan)
VAT on E-Commerce Realisation Reaches IDR4.88 Trillion.
The DGT recorded that VAT on e-commerce realisation up to May 2026 reached IDR4.88 trillion.
In May 2026, the DGT also designated a further 7 e-commerce providers as VAT collection agents, namely Strava, Inc., Envato Pty Ltd, Envato Elements Pty Ltd, The Nielsen Norman Group, Inc., Kling AI Pte. Ltd., Law School Admission Council, Inc. and PLAUD LLC. Accordingly, there are now 271 e-commerce providers designated by the DGT to collect VAT.
Of that number, 233 e-commerce providers are recorded as actively collecting and remitting VAT on e-commerce. "The DGT will continue to monitor developments in technology and digital business models to ensure that the fulfilment of tax obligations proceeds effectively, fairly and with legal certainty for entrepreneurs," said Inge. (DDTCNews, Kontan, Bisnis Indonesia)
Purbaya Urges Investors Not to Hesitate to Report Business Obstacles
Purbaya encouraged investors to report any business obstacles encountered whilst operating to the Debottlenecking Task Force.
Through this task force, Purbaya claimed that the government is continually strengthening cross-ministerial and inter-agency coordination to address various regulatory and operational issues that could potentially hinder investment flows into Indonesia.
"This mechanism is open to all parties. If there are still obstacles that have not yet been reported to the task force, the opportunity for resolution has not yet been optimally utilised," he claimed. (DDTCNews)
Government Replaces IDR400 Trillion Budgetary Surplus Balance in SOE Banks
The government has decided to once again place budgetary surplus balance (saldo anggaran lebih/SAL in Indonesian) funds at state-owned banks.
Purbaya stated that placing the budgetary surplus balance at banks is a strategic measure to strengthen bank liquidity and credit disbursement. The earlier withdrawal of budgetary surplus balance funds had, in fact, affected liquidity.
"The government continues to monitor developments in banking liquidity. Following an evaluation, it was decided to once again place budgetary surplus balance funds for the banking intermediation function to continue operating optimally in supporting economic growth," said Purbaya. (DDTCNews) (dik)
