DGT Emails 317,923 Taxpayers, Including Those Filing Nil Returns

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has sent a total of 317,923 emails containing advisories to amend annual income tax returns to taxpayers as of July 2026.

DGT Director of Tax Extension, Service and Public Relations, Inge Diana Rismawanti, stated that these advisories are issued primarily for taxpayers that fill in tax facilities or tax credits that do not correspond to the actual condition. As a result, the status of the taxpayer's return may end up as nil.

"Previously we sent those emails to those that zeroed out [their returns], to taxpayers that filled in columns that should not have been filled in," she said, as quoted on Tuesday (28/7/2026).

Inge gave an example of a taxpayer known to have an underpayment of IDR121,000. Rather than paying, the taxpayer manipulated the completion of their return, thus, the underpayment became IDR0 and the status became nil.

The method used by such taxpayers was to fill in the facilities column to match the amount of the tax underpayment. In addition, there were also taxpayers that filled in the notice of tax collection (surat tagihan pajak/STP in Indonesian) column, despite not having any notice of tax collection at all.

"So those we emailed are taxpayers that filled in columns that should not have been filled in. That means they have no tax collection, no notice of tax collection, yet claimed to have a tax collection that had already been paid. After that, their return becomes nil, thus, the return becomes IDR0," said Inge.

Inge emphasised that the DGT can easily detect taxpayers that complete their returns incorrectly or inaccurately. To that end, the DGT is sending advisory emails urging taxpayers to promptly amend their returns.

"For taxpayers that fill in the facilities column, it is simply a matter of checking in the system taxpayers that have filled in the facilities. If they indicate they have arrears and have paid the principal of those arrears, we just need to verify whether they genuinely have arrears or not. If they do not, it implies they filled in the return arbitrarily just to zero it out," she said.

Please note that the DGT is authorised to issue advisory letters to taxpayers as a follow-up to formal compliance examination activities.

Pursuant to SE-8/PJ/2026, advisory letters may be delivered electronically via the coretax system or via the taxpayer's email address registered with the DGT's administration system.

There are 5 types of advisory letters, among others, the advisory letter to amend a tax report, such as amending misspellingsand/or completing the entries or supplementing/attaching the required details and/or documents. (rig)