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 in the coretax. This topic is among the reviews covered by national media today, Wednesday (29/7/2026).
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.
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 elaborated.
Therefore, 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 no," said Inge.
Accordingly, the deletion of a withholding receipt does not automatically reduce the tax payable, as this depends on the recording mechanism for that withholding receipt.
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.
In addition to this news, there is a review of the DGT being able to request assistance from other parties to optimise revenue collection. Furthermore, there is also a discussion regarding 3 candidates for special tax supreme court justices who passed the health screening.
The following is a full review of tax-related articles.
DGT Emails 317,923 Taxpayers, Including Those Filing Nil Returns
The DGT has sent a total of 317,923 emails containing advisories to amend annual income tax returns to taxpayers as of July 2026.
Inge stated that these advisories were issued primarily to taxpayers that claimed tax facilities or tax credits not corresponding to their actual condition, resulting in a nil tax return.
"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. (DDTCNews)
DGT May Request Third-Party Assistance to Secure Data Collection
The 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. (DDTCNews)
2025 SKPKB to Exceed IDR104 Trillion, Majority Disputed by Taxpayers
The DGT has issued notices of tax underpayment assessment (surat ketetapan pajak kurang bayar/SKPKB in Indonesian) and notices of additional tax underpayment assessment (surat ketetapan pajak kurang bayar tambahan/SKPKBT in Indonesian) totalling 268,245 letters, with a total assessment value of IDR104.36 trillion and USD8.68 billion throughout 2025.
Of the total assessment value, the amount disputed by taxpayers reached IDR74.47 trillion and USD8.61 billion. This implies that approximately 71.35% of the assessment value denominated in rupiah and 99.2% of theassessment value denominated in US dollars were not agreed to by taxpayers.
"From 1 January 2025 to 31 December 2025, the number of SKPKB/SKPKBT issued was 268,245, with a total assessment value of IDR104.36 trillion and USD8.68 billion," reads the DGT Financial Report 2025. (DDTCNews)
JC Names 19 Justice Candidates Passing Medical Screening, 3 for Tax
The Judicial Commission (JC or Komisi Yudisial/KY in Indonesian) has announced 19 names of supreme court justice candidates (calon hakim agung/CHA in Indonesian) who have been declared as having passed the medical and personality screening.
Of the 19 successful candidates, 3 are candidates for the state administrative court (tata usaha negara/TUN in Indonesian) specialising in tax. These candidates include Hari Sih Advianto, Maftuh Effendi and Yeheskiel Minggus Tiranda.
The candidates who passed the medical and personality screening are entitled to participate in the interview selection from 3 to 7 August 2026 at the JC office. "The decision on passing the medical and personality screening is final and binding," said JC Spokesperson, Anita Kadir. (DDTCNews)
Prabowo Expects Danantara Involved in Every KSSK Decision
President Prabowo Subianto wishes for the Daya Anagata Nusantara Investment Management Agency (Badan Pengelola Investasi/BPI Danantara in Indonesian) to be involved in every decision support system of the Committee for Financial System Stability (Komite Stabilitas Sistem Keuangan/KSSK in Indonesian).
BPI Danantara Chief Executive Officer (CEO), Rosan Roeslani, stated that the directive aims to ensure that every KSSK policy not only takes into account fiscal and monetary aspects, but also delivers a direct impact on the economy and the business sector.
Nevertheless, the Minister of Finance as well as Chairperson of the KSSK, Purbaya Yudhi Sadewa, affirmed that Danantara only plays an advisory role in the KSSK forum. As it is not a member of the KSSK, Danantara has no rights in the decision support system process. (DDTCNews, Kompas, Antara) (dik)
