DGT Expands Access to Taxpayers‘ Financial and Related Party Data
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has expanded the scope of access to financial information for tax purposes. This topic is among the reviews covered by the national media today, Tuesday (21/7/2026).
Referring to the Director General of Taxes Circular Letter No. SE-9/PJ/2026, requests for information and/or evidence or details (informasi dan/atau bukti atau keterangan/IBK in Indonesian) addressed to financial institutions do not solely target data belonging to taxpayers or account holders, but also extend to parties related to the taxpayers.
The related parties referred to include, first, individuals in a family tax unit for tax purposes as regulated under the director general of taxes regulation governing the administration of taxpayer identification numbers (TINs).
Second, management, taxpayers' representatives, shareholders and/or beneficial owners. Third, other parties whose information and/or evidence or details are required to support supervision activities of taxpayers' compliance in respect of individuals or entities listed in:
- the list of analysis targets; or
- the list of supervision priorities.
Requests for information and/or evidence or details concerning related parties are conducted based on analysis results obtained in the course of supervision activities of taxpayers' compliance, indicating a sufficient and relevant connection between the related parties and the individual or entity, and where such information is required to support the said supervision activities.
In addition to expanding the scope of parties from whom information and/or evidence or details may be requested, SE-9/PJ/2026 also updates the technical rules for requesting information and/or evidence or details for the purpose of exercising access to financial information for tax purposes.
The update was conducted in line with the entry into force of Minister of Finance Regulation (MoF Reg.) 108/2025, which overhauls the provisions governing access to financial information for tax purposes.
Pursuant to the relevant provisions, the director general of taxes is authorised to request information and/or evidence or details for tax purposes from financial institutions and/or crypto asset service providers (penyedia jasa aset kripto/PJAK in Indonesian) that are reporting entities under the Crypto Assets Reporting Framework (CARF).
In addition to the above topic, there are also reviews regarding the DGT's clarification on the role of Village Supervisory Non-Commissioned Officers (Bintara Pembina Desa/in Indonesian) in tax collection. Further, there are discussions relating to the Financial Centre Draft Law, SE-8/PJ/2026, tax incentives at the financial centre, marketplace tax and other matters.
Below is a full review of the tax articles.
Scope of IBK Utilisation Also Expanded
Through SE-9/PJ/2026, the DGT has also expanded the scope of the utilisation of information and/or evidence or details. The director general of taxes is now authorised to request information and/or evidence or details in the context of: exchange of information (EOI); supervision of taxpayers' compliance.
Further, the director general of taxes is authorised to request information and/or evidence or details in connection with: tax intelligence; tax audits; tax collection; preliminary audits; tax crime investigations.
Finally, the director general of taxes is authorised to request information and/or evidence or details in connection with the resolution of administrative and legal remedies in the field of taxation, including: objections; appeals; civil reviews; reduction or cancellation of tax assessments; reduction or nullification of administrative penalties; advance pricing agreement (APA); and mutual agreement procedure (MAP). (DDTCNews/Kontan)
DGT: Babinsa Neither Conduct Audits Nor Pursues Taxpayer Data
The DGT has affirmed that Village Supervisory Non-Commissioned Officers (Bintara Pembina Desa/Babinsa in Indonesian) and Bhayangkara Community Security and Order Advisors (Bhayangkara Pembina Keamanan dan Ketertiban Masyarakat/Bhabinkamtibmas in Indonesian) do not carry out tax collection, audit or tax law enforcement functions.
The DGT explained that the presence of such officers is limited to supporting regional coordination where necessary. This practice has also been in place for a long time, including in various governmental activities.
"Reports that Babinsa are joining efforts to pursue tax data in villages are confirmed to be untrue. Regional officers are not tax audit officers; they merely support coordination to ensure that field officer visits proceed according to procedures," the DGT stated. (DDTCNews/Kontan)
Financial Centre Draft Law Clears Stage I, Heads to Plenary
The Government and Commission XI of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) have approved the Draft Law on the Indonesian International Financial Centre (IIFC). The IIFC Draft Law will subsequently be ratified at the Stage II deliberation in the House Plenary Session.
House Commission XI Chairperson, Mukhamad Misbakhun, stated that both parties approved the contents and substance of the IIFC Draft Law following the reading of the draft law text, the report of Commission XI's working committee, the statements of the parliamentary factions and the government's presentation. The establishment of a legal framework for the IIFC was considered to be on track with the specified schedule, namely no later than 3 months after Law 4/2026 was promulgated.
"As we have all heard, the government has also approved the IIFC Draft Law. To that end, we have agreed [the House and the government] to advance the deliberation of this IIFC approval law to Stage II," he said. (DDTCNews)
SE-8/PJ/2026 Orders Accelerated Supervision of Concrete Data
Director General of Taxes, Bimo Wijayanto, through SE-8/PJ/2026, has directed his staff to expedite the implementation of supervision in respect of concrete data.
The acceleration of the supervision of concrete data is implemented to anticipate the expiry of the statute of limitations for assessments, namely the 5-year period following the time the tax becomes payable or the end of a taxable period, fraction of a tax year or tax year.
"To anticipate the expiry of the statute of limitations for assessments in respect of concrete data referred to in number 1, the acceleration of the implementation of supervision by the Tax Office (Kantor Pelayanan Pajak/KPP in Indonesian) shall be conducted," reads SE-8/PJ/2026. (DDTCNews)
DGT: Tax Incentives at IIFC Each Governed by Implementing Regulations
Director General of Taxes, Bimo Wijayant, stated that the granting of tax incentives under the IIFC Draft Law for a period of 50 years does not apply to all taxes nor to all taxpayers. Provisions on each of the facilities will be further regulated in implementing regulations.
"It has been ratified. There are several items that are governed separately. Not all of them are granted for 50 years. For instance, for professionals and the like, those are separate; there will be a ministerial regulation for them," said Bimo when met at the House Parliament Complex, Monday (20/7/2026).
Bimo also confirmed that all tax incentives within the IIFC area will continue to be aligned with international tax commitments, including the implementation of the global minimum tax (GMT). (Kontan/Bisnis.com)
DGT: Marketplace Tax Must Not Be Used as Grounds to Raise Prices
The DGT has affirmed that the policy of Article 22 Income Tax collection by marketplace service providers, which takes effect on 1 August 2026, should not serve as grounds for merchants to raise the prices of goods.
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that the Government has communicated with the Indonesian E-Commerce Association (idEA) as well as platforms and sellers.
“They should not be adding any further charges,” said Inge. (Bisnis.com)
