DGT May Request Data from Financial Institutions and PJAK

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) is authorised to request information and/or evidence or details (informasi dan/atau bukti atau keterangan/IBK in Indonesian) from financial institutions or crypto asset reporting framework (CARF) reporting crypto asset service providers to implement tax supervision.

In general, requests for information and/or evidence or details are made by the DGT to obtain information and/or evidence or details concerning individuals or entities listed in the lists of analysis targets, supervision targets and extensification targets.

"The officials ... shall prepare a proposal in the form of a list of individuals or entities ... whose IBK is requested from the financial institution and/or CARF Reporting PJAK," reads Director General of Taxes Circular Letter Number SE-9/PJ/2026, cited on Monday (27/7/2026).

The preparation of the proposal of individuals or entities whose information and/or evidence or details will be requested by the DGT is conducted by determining individuals or entities based on specific criteria, namely:

• 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;
• based on the results of the analysis or other considerations, the IBK concerning the individuals or entities is eligible to be requested.

In addition to information and/or evidence or details concerning the individuals or entities above, information and/or evidence or details may also be requested in respect of parties related to such individuals or entities.

Parties categorised as related parties include, for example, individuals in a family tax unit; management, representatives, shareholders or beneficial owners of a corporate taxpayer or other parties whose information and/or evidence or details are required to support supervision activities in respect of the individual or entity listed on the list of analysis targets or list of supervision targets.

"The request for IBK concerning related parties ... shall be conducted based on the results of the analysis in the implementation of tax intelligence activities indicating that there is a sufficient and relevant connection between the related parties and the individuals or entities ... as well as required to support the intelligence activities concerned," reads SE-9/PJ/2026.

Where a proposed request for IBK is approved, a request for IBK concerning an individual or entity listed on the supervision priority list or extensification priority list shall be made only after a supervision order has been issued.

"The officials shall request IBK from the financial institution and/or CARF Reporting PJAK, insofar as... the proposal has obtained approval ... and the supervision order has been issued for the request for IBK," reads SE-9/PJ/2026.

Where information and/or evidence or details are requested by a primary executive official at the DGT head office responsible for preparing the list of analysis targets and distributing analysis results, the request for information and/or evidence or details must be followed up on with the issuance of an analysis results report.

Where information and/or evidence or details are requested by a Regional DGT Office or a tax office, the request must be followed up on with the issuance of a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) or a notice of examination/supervision results (surat pemberitahuan hasil pengujian/pengawasan/SPHPP in Indonesian).

However, the information and/or evidence or details need not be followed up with an SP2DK or the SPHPP where the taxpayer has been proposed to be subject to an audit or a preliminary audit, where the information and/or evidence or details have been clarified with the taxpayer and the results have been recorded in the BAP2DK and LHP2DK and/or where the tax year for which information and/or evidence or details are requested has been proposed for or is currently subject to an audit or preliminary audit.

Where the information and/or evidence or details received relate to an individual or entity listed in the list of priority supervision targets, the information and/or evidence or details must be used for a comprehensive examination. (rig)