Tax Offices Apply Automatic Supervision via DGT Information System
JAKARTA, DDTCNews - Director General of Taxes Circular Letter No. SE-8/PJ/2026 allows tax offices to conduct automatic supervision through the Directorate General of Taxes (DGT) information system.
Automatic supervision of taxpayers is implemented by the DGT Head Office through the issuance of a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian); advisory letters; reprimand letters; and/or notices of tax collection.
"The SP2DK, advisory letters, reprimand letters and/or Notices of Tax Collection...shall be issued through the DGT Supervision Administration System," reads number 7 letter a of SE-8/PJ/2026, as cited on Friday (17/7/2026).
In detail, the follow-up to supervision implementation through the issuance of an SP2DK is set out in number 4 letter c, which governs the Implementation of the Supervision of Registered Taxpayers; or number 5 letter c, which governs the Implementation of the Supervision of Unregistered Taxpayers.
Implementation of the Supervision of Registered Taxpayers sets out the mechanisms for requests for an explanation of data and/or information, including:
- Issuance and submission of the SP2DK
- Receipt of responses from the taxpayers
- Examination of taxpayer responses
- Preparation of the official report on the implementation of requests for an explanation of data and/or information (berita acara pelaksanaan permintaan penjelasan data dan/atau keterangan/BAP2DK in Indonesian)
- Preparation of the report on results of requests for an explanation of data and/or information (laporan hasil permintaan penjelasan atas data dan/atau keterangan/LHP2DK in Indonesian)
Meanwhile, the follow-up to the Implementation of the Supervision of Unregistered Taxpayers comprises:
- Assignment of the extensification priority list (daftar prioritas ekstensifikasi/DPE in Indonesian) at Small Taxpayer Offices (Kantor Pelayanan Pajak Pratama/KPP Pratama in Indonesian)
- Preparation for implementation
- Issuance of the SP2DK
- Delivery of the SP2DK
- Monitoring of responses to the SP2DK
- Issuance of the notification of tax audit findings/notice of results of assessment/supervision (surat pemberitahuan hasil pengujian/pengawasan/SPHPP in Indonesian)
- Discussion with the taxpayers
- Preparation of the BAP2DK
- Preparation of the LHP2DK
Further, automatic supervision through the issuance of advisory letters is conducted pursuant to the provisions under number 4 letter c number 4) concerning Delivery of Advisories. Technically, the Delivery of Advisories sets out the mechanisms for:
- Issuance and delivery of advisory letters
- Receipt of responses from taxpayers
- Examination of taxpayers' responses
- Preparation of the official report on the implementation of the delivery of advisories
- Results of the delivery of advisories
Meanwhile, supervision through the issuance of reprimand letters will be followed up on pursuant to the provisions in number 4 letter c number 5) concerning the Issuance of Reprimands. The Issuance of Reprimands sets out technical provisions, which comprise:
- Issuance and delivery of reprimand letters
- Preparation of the official report on the implementation of the issuance of reprimands
Please note that the Director General of Taxes, Bimo Wijayanto, has issued SE-8/PJ/2026 concerning Guidelines for the Supervision of Taxpayers' Compliance as new guidelines in implementing the supervision of taxpayers' compliance.
SE-8/PJ/2026 has been issued in line with the entry into force of MoF Reg. 111/2025 concerning the Supervision of Taxpayers' Compliance, the implementation of the coretax system, the results of an evaluation of supervision implementation and input from stakeholders. (rig)
