SE-8/PJ/2026 Orders Expedited Supervision of Concrete Data
JAKARTA, DDTCNews – Director General of Taxes Bimo Wijayanto, through SE-8/PJ/2026, has instructed his staff to expedite the implementation of supervision of concrete data.
The acceleration of 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 for concrete data referred to in number 1, the acceleration of the implementation of supervision by the tax office shall be implemented," reads SE-8/PJ/2026, as cited on Monday (20/7/2026).
For strategic taxpayers whose statute of limitations for their concrete data expires within up to 12 months, the tax office will conduct an automatic examination of a single tax and one or more taxable periods. This applies where there is no data other than concrete data for the same tax year.
However, where there is other data in addition to concrete data for the same tax year, the strategic taxpayer in question will be subject to a comprehensive examination and request for explanation of data and/or details (permintaan penjelasan atas data dan/atau keterangan/P2DK in Indonesian) activities.
For other taxpayers whose statute of limitations for their concrete data expires within up to 12 months, the tax office will conduct an automatic examination. This step is taken where there is no other data besides concrete data for the same tax year.
However, where there is data other than concrete data for the same tax year, the other taxpayers will be subject to a comprehensive examination or a simple examination and may be subject to request for explanation of data and/or details activities.
The results of the automatic examination for strategic taxpayers and other taxpayers where there is no other data besides concrete data in the same tax year must be outlined in the examination results report (laporan hasil penelitian/LHPt in Indonesian) within a maximum of 2 business days after the date of the supervision order.
If the conclusion in the examination results report contains indications of non-compliance and estimated unfulfilled potential tax liabilities, the tax office will issue a letter of inquiry. This applies where the statute of limitations for the concrete data expires in more than 90 days and up to 12 months.
However, if the statute of limitations for assessments for concrete data is, in fact, no more than 90 days, the taxpayer in question will be proposed for a direct audit without going through the request for explanation of data and/or details process.
On another note, there are 3 types of data categorised as concrete data, namely:
- tax invoices that have obtained approval through the Directorate General of Taxes (DGT) information system but have not been or are not filed by the taxpayer in the periodic VAT returns ;
- withholding tax or income tax collection receipts that have not been or are not filed by the issuer of the withholding tax or income tax collection receipts in the periodic income tax returns; and/or
- evidence of transactions or tax data that can be used to calculate a taxpayer's tax liabilities. (dik)
