DGT to Examine Annual Returns, Including Deleted Withholding Receipts
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) is still examining the accuracy of annual income tax returns, including those of taxpayers suspected of deleting withholding receipt data.
As the examination into those returns is still ongoing, the DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, has not yet been able to disclose the findings of tax officers. She noted that the deletion of withholding receipts in coretax cannot immediately be concluded as a violation.
"The [allegations of] withholding receipt deletion is currently being examined," she said, as quoted on Tuesday (28/7/2026).
Inge explained that the tax authority first needs to ascertain whether the income associated with the deleted withholding receipts was also amended in the return.
She noted that there are 2 mechanisms for recording withholding receipts in coretax. First, withholding receipts that are automatically linked (prepopulated) with the taxpayer's income data, such that when a withholding receipt appears, the income data is also automatically included in the return.
Second, withholding receipts that require the taxpayer to enter their income data manually.
"If a taxpayer deletes a withholding receipt in coretax, and this does not change [the amount of tax payable], then if they delete the withholding receipt, the income should not appear either. There are withholding receipts that are automatically included in the taxpayer's income, but there are also withholding receipts that must be entered manually," Inge explained.
For this reason, the DGT needs to examine each deleted withholding receipt individually to determine whether it falls under the automatically populated category or must be entered manually. Such scrutiny is necessary because changes to manually entered withholding receipts could potentially affect the amount of tax payable.
"So they may click around, but there are cases where the income has not yet been entered in the income column. There are several withholding receipts like that. We therefore need to examine them one by one first, to determine which ones must be filled in manually and which need not," said Inge.
She added that for withholding receipts integrated automatically, coretax will adjust the income data automatically. This implies that when a withholding receipt is deleted, the income data in the return will also change accordingly, thus, the amount of tax payable does not alter solely on account of the withholding receipt deletion.
"If it is entered manually, they may change the amount of tax payable [when deleting the withholding receipt]. But if it has been automatically populated, it should not change. Even if deleted, the income section will also change automatically," Inge added. (dik)
