Piloting of Cooperative Compliance Programme, DGT Targets Three SOEs
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has launched the piloting of cooperative compliance programme through the implementation of a tax control framework (TCF) and tax data integration. This topic is among the reviews featured in national media today, Tuesday (14/7/2026).
In the initial phase, the cooperative compliance programme targets 3 state-owned enterprises (SOEs), namely Pertamina, PLN and Pelindo. Through cooperative compliance, the tax authority and taxpayers will establish open communication to foster mutual trust between both parties.
"This kick-off is an important step, marking the transformation of tax administration towards a more modern, collaborative, data-driven approach that is oriented towards early risk prevention," said Director General of Taxes, Bimo Wijayanto.
According to Bimo, cooperative compliance enables the tax authority and taxpayers to discuss the tax aspects of a transaction at an earlier stage to minimise the potential for differences in interpretation and disputes.
"For taxpayers, cooperative compliance provides upfront tax certainty. With that certainty, taxpayers may conduct their business activities more predictably, develop their investments without the risk of penalties, minimise the potential for sanctions and disputes and also reduce compliance costs," said Bimo.
Meanwhile, for the DGT, cooperative compliance is able to enhance supervisory effectiveness and minimise administrative costs.
"Our resources can be allocated more appropriately based on a risk-based approach, whilst law enforcement remains focused on high-risk and deliberate non-compliance," said Bimo.
With the adoption of the TCF, companies place tax management as part of their corporate governance rather than merely an administrative function.
In addition, tax data integration also enables cross-checking of financial data and annual tax return (SPT) data, aimed at reducing information asymmetry and establishing a more reliable common data foundation.
"A combination of a robust TCF and reliable data integration will enable tax risks to be identified and discussed at an earlier stage. For taxpayers, this will strengthen certainty. For the DGT, this will reinforce and support a more effective, efficient, risk-based and legally certain supervisory business process," said Bimo.
For reference, the cooperative compliance programme was initiated through the development of the TCF by the DGT together with Pertamina and the University of Indonesia (UI). In the piloting, Sandra Aulia Zanny also participated as the TCF inventor from UI.
DDTC has long advocated for the application of cooperative compliance in the context of establishing a more transparent, open, and participatory relationship between taxpayers and the tax authority. DDTCNews has even covered this through a focus report titled Towards TCF Application: Shifting from Confrontation to Collaboration.
Moreover, DDTC has also published a book titled Era Baru Hubungan Otoritas Pajak dengan Wajib Pajak, which sets out the cooperative compliance paradigm, published in 2019.
In addition to the above topics, there are also reviews concerning the reactivation of taxpayers with inactive status as well as discussions relating to tax buoyancy, tax incentives to sustain purchasing power, challenges in broadening the tax basis and other matters.
The following is a comprehensive review of the tax articles.
MoEMR Responds to Cooperative Compliance Programme
Inspector General of the Ministry of Energy and Mineral Resources (MoEMR), Yudhiawan Wibisono, regards the application of the TCF and tax data integration as a strategic measure to strengthen transparency, accountability and risk management in tax administration.
He also expressed hope that the DGT would swiftly expand the scope of the cooperative compliance programme to other companies.
"This initiative is expected to serve as an implementation model that can be applied in stages to other business entities in the energy and mineral resources sector, including contractors of production sharing (kontraktor kontrak kerja sama/KKKS in Indonesian), oil and gas, minerals and coal as well as business entities in the electricity and new and renewable energy sectors," he stated. (DDTCNews)
DGT Reactivates Hundreds of Thousands of Inactive Taxpayers
The DGT has successfully identified and reactivated 143,449 taxpayers previously classified as inactive or dormant in 2025.
The addition of taxpayers was obtained through extensification activities by intensifying supervision through the use of the coretax system. These activities were conducted to broaden the tax basis without raising rates or introducing new tax levies.
"The 2026 extensification from the performance results of the 2025 tax annual return reports has, alhamdulillah, yielded extraordinary breakthroughs. An additional 143,449 new taxpayers have been brought into the system," said Director General of Taxes, Bimo Wijayanto. (DDTCNews/Kontan)
DGT Claims Rise in Indonesia's Tax Buoyancy
The DGT has claimed that tax buoyancy in the first half of 2026 reached 2.25, exceeding the tax buoyancy recorded in the first half of 2022, which coincided with the administration of the second tax amnesty or voluntary disclosure programme (program pengungkapan sukarela/PPS in Indonesian).
Director General of Taxes, Bimo Wijayanto, considers the increase in tax buoyancy to be a sign that Indonesia's tax revenue performance has begun to decouple from the influence of commodity prices.
"Our taxing capacity today has begun to free itself from dependence on commodity prices," he claimed. (DDTCNews)
Airlangga Optimistic Tax Incentives Will Boost Purchasing Power
Coordinating Minister for Economic Affairs, Airlangga Hartarto, is optimistic that the various tax incentives rolled out by the government will boost purchasing power whilst simultaneously strengthening the economic capacity of the middle class.
Airlangga outlined a number of incentives that can reduce the burden on the public, including government-borne (ditanggung pemerintah/DTP in Indonesian) Article 21 Income Tax, government-borne value added tax (VAT) on housing purchases and government-borne VAT for airline tickets.
"One way [to help the middle class move up] is through [incentives for] house purchases, asset accumulation. This is to increase the economic capacity of the public. There is also government-borne VAT and income tax, which we are still running," he said. (DDTCNews)
Education and Narrative Key to Successful Tax Policies
DDTC Founder, Darussalam, has urged the DGT to prioritise education and narrative in the implementation of tax policies.
According to Darussalam, education and narrative are needed for a tax policy to be well received by the public and mitigate the emergence of tax disputes in the future.
"The principles of education and narrative are what I practise at DDTC. Every policy must be given meaning and narrative. That is far more important, so that public acceptance will also be good," he said at the 2026 Tax Dialogue and Networking Forum. (DDTCNews).
APINDO: Unemployment and Informal Sector Curb Tax Basis Expansion
The Employers' Association of Indonesia (Asosiasi Pengusaha Indonesia/APINDO in Indonesian) is of the view that efforts to broaden the tax base continue to be hampered by high unemployment and the informal sector.
APINDO Chairperson, Shinta W. Kamdani, stated that high unemployment is caused by the low rate of job creation relative to the number of new entrants to the labour force. Further, approximately 60% of the workforce is employed in the informal sector, which is inherently more difficult to tax than the formal sector.
"Broadening the tax basis is highly dependent on strengthening the business sector's capacity to create formal employment," she said. (DDTCNews)
