DGT May Request Third-Party Help to Secure Data Collection

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) may coordinate or collaborate with relevant parties to implement data collection activities (kegiatan pengumpulan data/KPD in Indonesian).

This request for coordination is submitted by the DGT to the relevant parties using a coordination letter, the format of which has been stipulated in Appendix III letter D of the Director General of Taxes Circular Number SE-8/PJ/2026.

"In the event that cooperation and/or coordination with related parties is necessary, the account representative (AR) and/or DGT employee shall prepare a coordination letter with the related parties, prepared using the sample format listed in Appendix III letter D, which constitutes an integral part of this Circular Letter," reads SE-8/PJ/2026, as cited on Tuesday (28/7/2026).

Through this coordination letter, the DGT must set out the day/date, time, and location of the data collection activities as well as the DGT employees who will implement the data collection activities.

To ensure the smooth running of data collection activities, the DGT may request that relevant parties provide various forms of assistance, ranging from permits and notifications for assistance, joint activities and security arrangements.

For information, data collection activities constitute part of regional supervision. Under regional supervision, tax offices conduct economic data collection activities within their respective areas.

There are 4 types of data collection activities under SE-8/PJ/2026, namely territory-based DCAs, analysis-based data collection activities, other core-function data collection activities and non-core-function data collection activities. Data collection activities may be carried out in the field or off-field.

The data collected in a DCA include, amongst others:

1. data on income, which constitute data and/or information related to income accrued or received by the taxpayer;
2. data on costs, which constitute data and/or information related to the costs incurred and/or borne by the taxpayer;
3. data on assets, which constitute data and/or information related to the property or assets held by the taxpayer;
4. data on liabilities, which constitute data and/or information related to debts or liabilities held by the taxpayer;
5. data on equity, which constitute data and/or information related to capital held by the taxpayer; and
6. profile data, which constitute data and/or information related to the taxpayer's profile.

The six types of data above are collected with due regard to the statute of limitations applicable to the said data. Once collected, the data must be recorded in the DGT's supervisory administration system. (dik)