DGT Can Include HWIs on Financial Information Request List
JAKARTA, DDTCNews – Officials of the Directorate General of Taxes (DGT) may include high-wealth individuals and prominent people on the list of proposed requests for information and/or evidence or details (informasi dan/atau bukti atau keterangan/IBK in Indonesian).
Requests for information and/or evidence or details are made in the context of supervising taxpayers' compliance. Under SE-9/PJ/2026, such requests are submitted based on proposals from DGT officials. Proposals are prepared by identifying individuals or entities according to specific criteria.
"The officials...shall prepare a proposal in the form of a list of individuals or entities...from whom IBK is requested by the financial institution and/or CARF reporting PJAK," reads number 6 subparagraph b number 6) of SE-9/PJ/2026, as cited on Wednesday (22/7/2026).
Referring to SE-9/PJ/2026, there are 3 officials authorised to request information and/or evidence or details from financial institutions in the context of supervising taxpayers' compliance. First, primary executive officials at the DGT head office responsible for preparing the list of analysis targets, implementing tax data analysis and distributing analysis results.
Second, the head of the DGT regional office (kantor wilayah/kanwil in Indonesian). Third, the head of the tax office (kantor pelayanan pajak/KPP in Indonesian). The authorised officials may submit requests for information and/or evidence or details to obtain financial information regarding:
- individuals or entities included in: the list of analysis targets; the list of supervision priorities; and the list of extensification priorities; and/or
- parties related to the individuals or entities concerned. Such related parties include family members, management, taxpayer's representatives, shareholders, beneficial owners, and/or other parties whose information and/or evidence or details are required to support supervision activities of taxpayers' compliance.
However, requests for information and/or evidence or details concerning related parties may only be submitted by primary executive officials at the DGT head office. Such requests are made on the basis of the list of analysis targets and the list of supervision priorities followed up on by the DGT head office.
Meanwhile, requests for information and/or evidence or details in respect of the taxpayer concerned must first be preceded by the preparation of a list of proposals. The preparation of the list of proposals is carried out by identifying individuals or entities according to specific criteria, comprising:
- having a high non-compliance risk based on compliance risk management (CRM);
- constituting taxpayers under the supervision of group taxpayers;
- constituting high wealth individuals, prominent people or other priority categories of supervision based on the supervision policies of the DGT; and/or
- based on the results of the analysis or other considerations, the IBK concerning the individuals or entities is eligible to be requested.
Such proposals must obtain approval from: (i) primary executive officials within the DGT head office (for proposals to be followed up on by the DGT head office); or (ii) the head of the DGT regional office (for proposals to be followed up on by the regional office or KPP).
SE-9/PJ/2026 also sets out the scope of use of information and/or evidence or details received from financial institutions. Such data may, among others, be used for supervision activities of taxpayers' compliance and may be followed up on with the issuance of a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian). (dik)
