2025 SKPKB to Exceed IDR104 Trillion, Majority Disputed by Taxpayers

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) 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 the assessment 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, cited on Tuesday (28/7/2026).

By comparison, the assessment value of SKPKB and SKPKBT issued in 2024 reached IDR72.18 trillion and USD722.16 million. Of that figure, the disputed assessment value reached IDR43.17 trillion and USD594.04 million.

In terms of assessment value, last year, the DGT issued a large number of assessments relating to Corporate Income Tax (CIT) and Value Added Tax (VAT) underpayment.

The total CIT assessment in SKPKB and SKPKBT for 2025 reached IDR33.76 trillion and USD8.67 billion. Of that amount, IDR23.76 trillion and USD8.61 billion were disputed by taxpayers.

Meanwhile, the total VAT assessment in SKPKB and SKPKBT issued in 2025 stood at IDR22.58 trillion, with the disputed amount reaching IDR13 trillion.

For information, a notice of tax underpayment assessment refers to a notice of assessment issued to determine the principal amount of tax, tax credit, tax underpayment, penalties and tax payable.

An SKPKB is issued against a taxpayer that, based on an audit, is found to have failed to fulfil formal or material obligations. The SKPKB is issued within a five-year period after the time the tax becomes payable or the end of a taxable period, fraction of a tax year or tax year after an audit is conducted. (rig)