SE-8/PJ/2026 Details Criteria for SP2DK to Proceed to Audits

JAKARTA, DDTCNews - Director General of Taxes Circular Letter Number SE-8/PJ/2026 further details the criteria under which requests for explanations of data and/or information (permintaan penjelasan atas data dan/atau keterangan/P2DK in Indonesian) activities may proceed to a proposal for an audit. This topic is among the subjects covered by the national media today, Monday (20/7/2026).

P2DK activities may proceed to an audit where the results of the examination contained in the report on results of the request for explanations of data and/or information (laporan hasil permintaan penjelasan atas data dan/atau keterangan/LHP2DK) indicate that the taxpayer has not responded to the SP2DK. Additionally, an audit may be conducted where the taxpayer submits a response that does not correspond to the results of the examination and/or fails to submit or amend a tax return according to the results of the request for explanations of data and/or information.

P2DK activities may also proceed to an audit where the LHP2DK concludes that an individual taxpayer has passed away, an individual taxpayer is about to or has already permanently left Indonesia or a corporate taxpayer has been dissolved.

"The proposal for an audit … may be in the form of a proposal or an audit for other purposes and/or a proposal for an audit to assess taxpayers' compliance pursuant to the provisions stipulating tax audits," reads SE-8/PJ/2026.

Where the proposed audit is one to assess taxpayers' compliance, the account representative (AR) or assigned DGT employee must submit the information required for the audit through the DGT's supervision administration system.

The proposal for an audit is implemented with the approval of the Head of the Tax Office (Kantor Pelayanan Pajak/KPP in Indonesian) through the supervision administration system.

"The DGT supervison administration system is an information system in the form of applications and/or modules of an application as well as supporting devices, which constitute part of the DGT's administration system and are used by the DGT to support the implementation of supervision, including the coretax administration system supervision module, web-based profile applications, the DGT digital maps and/or the mobile-aided tax officer assistant," reads SE-8/PJ/2026.

For information, P2DK activity is an activity to request an explanation from a taxpayer concerning data and/or information based on an examination indicating non-compliance and failure to fulfil tax obligations.

P2DK activities commence with the issuance of an SP2DK to the taxpayer. The SP2DK must be responded to within a maximum of 14 days from whichever of the following events occurs first:

• the date of issuance of the SP2DK where it is delivered via the taxpayer account;
• the date of delivery of the SP2DK to the taxpayer's registered e-mail address in the DGT's administration system;
• the date of the proof of postage of the SP2DK by facsimile where it is delivered by facsimile;
• the date of the proof of postage of the SP2DK by post, forwarding services or courier services with proof of postage; or
• the date of in-person submission of the SP2DK to the taxpayer, representative, attorney, employee or adult family member of the taxpayer.

The response submission period may be extended by a maximum of 7 days where the taxpayer submits a written notification of the extension to the KPP issuing the SP2DK.

The notification must be received by the issuing KPP before the response submission period for the SP2DK expires. Where the 14-day period has elapsed, the notification of the extension shall be deemed not to have been submitted.

According to DGT data, on average, fewer than 1% of SP2DKs issued annually proceed to the audit stage.

"The number of SP2DKs that proceed to audit has on average been below 1% of the number of SP2DKs issued," said Inge Diana Rismawanti, Director of Tax Dissemination, Service and Public Relations at the DGT.

In addition to this topic, there is coverage of government-borne (ditanggung pemerintah/DTP in Indonesian) tax incentives that have been verified but not yet disbursed. There is also discussion of a proposal for zakat to be treated as a tax credit.

The following is a full review of tax-related articles.

Coretax Not the Deciding Factor for SP2DK, Data Remains Analysed

The DGT has stated that matching and comparing tax data from various sources has become easier following the implementation of the coretax system.

Nevertheless, this does not automatically imply that the issuance of SP2DKs will increase, as each piece of data still needs to be analysed first by tax officers.

"It is not certain that SP2DKs will increase, because every piece of data must first be analysed to confirm whether or not it has already been reported by the taxpayer," said Inge. (DDTCNews)

DGT Explains Reasons Behind Continued Rise in Tax Receivables

The DGT has stated that the increase in non-performing and doubtful tax receivables is primarily driven by the declining ability to pay of taxpayers.

This was stated in response to the audit report on the 2025 Financial Statements of the Central Government issued by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK in Indonesian), which highlighted weaknesses in the DGT's active collection efforts as a cause of the continued rise in the tax receivables balance over the past 3 years. Further, there remain loss receivables totalling IDR5.84 trillion that have not been followed up on through active collection pursuant to the applicable provisions.

"The increase in tax receivables in the non-performing to loss categories is primarily influenced by the ability-to-pay factor of taxpayers, which is affected by circumstances, including taxpayers no longer operating, being dissolved, having passed away and/or having no assets," said Inge. (Kontan)

Zakat Proposed as Tax Credit Without Reducing Revenue

The Indonesian Philanthropy Association (Perhimpunan Filantropi Indonesia/PFI in Indonesian) is of the view that Indonesia should treat zakat payments as a tax credit.

Ning Rahayu, a lecturer in the Fiscal Administration Science programme at the University of Indonesia (UI) and a member of the PFI Expert Council, stated that zakat fund collection would increase significantly if zakat payments were treated as a tax credit. She noted that experience from various countries also shows that tax credit policies, whether for zakat or donations, have not generally been proven to reduce tax revenue.

"These findings confirm that fiscal incentives through tax credits do not undermine the state treasury; rather, they create a multiplier effect that actually strengthens tax revenue whilst also encouraging social participation in the community," said Ning. (DDTCNews)

Ministry of Transportation Urges MoF to Reduce VAT on Airfares

Commission V of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) is urging the Ministry of Transportation to lobby the Ministry of Finance (MoF) to provide tax relaxation to reduce air transport fares.

Syaiful Huda, Deputy Chairperson of House Commission V, stated that reductions in air transport fares could be achieved, among other measures, by decreasing the VAT rate on airline tickets. He also noted that relief from VAT on supplies of aircraft spare parts is similarly required.

"We fully support continued lobbying of the Ministry of Finance. There are at least 3 or 4 items that fall entirely within the authority of the Ministry of Finance, such as VAT, which could be reduced," he said at a meeting with the Director General of Civil Aviation, Lukman F. Laisa. (DDTCNews)

Gov't Revises Ministry of Law Non-Tax State Revenue Types & Tariffs

The government has revised the types and tariffs of non-tax state revenues (penerimaan negara bukan pajak/PNBP in Indonesian) applicable to the Ministry of Law. The revision was effected through the issuance of Government Regulation (Gov. Reg.) 30/2026.

This regulation has been issued to align the types and tariffs of non-tax state revenues with changes to the organisational structure, whilst also replacing the former regulation, Gov. Reg. 45/2024.

The types of non-tax state revenues applicable to the Ministry of Law now cover revenues from 5 service clusters, namely legal services; functional training for legislative drafters; intellectual property services; use of means and infrastructure according to duties and functions; and statutory laws and regulations services. (DDTCNews) (dik)