DGT: SP2DK Video Conference Recording Ban to Prevent Data Leaks
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has explained the reason for the prohibition on taxpayers recording the delivery of explanations regarding a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) via video conference. This topic is among the subjects covered by the national media today, Friday (31/7/2026).
DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that this prohibition aims to safeguard the confidentiality of taxpayer data.
"When taxpayers are permitted to record, there is no guarantee that the data and content of the discussion will not be disseminated. Thus, the primary objective is prevention," she claimed.
Meanwhile, DGT employees are permitted to record, given that DGT employees are bound by official secrecy pursuant to Article 34 of the General Provisions and Tax Procedures Law. With this measure, mitigation of data leaks rests with the DGT's internal parties.
On another note, the prohibition on taxpayers recording the delivery of explanations regarding an SP2DK via video conference is set out in the Director General of Taxes Circular Letter Number SE-8/PJ/2026.
This prohibition applies not only to taxpayers, but also to taxpayers' representatives/attorneys and taxpayers' employees who participate in the delivery of explanations.
"In the implementation of the in-person submission of explanations through online media using video conference, the account representative and/or assigned DGT employees must convey to the taxpayer that the taxpayer, representatives or attorneys or employees are prohibited from recording, storing the recordings, distributing the recordings and/or broadcasting in the form of audio, images, videos and/or the like for the submission of explanations and/or the implementation of conferences," reads SE-8/PJ/2026.
Any taxpayer, representative, attorney or employee who breaches the aforementioned prohibition on recording shall be subject to penalties pursuant to statutory provisions.
Should the taxpayer, representative, attorney or employee be unwilling to comply with the above provisions, the in-person submission of explanations regarding the SP2DK via video conference shall not proceed.
In addition to this news, there is a review of the budget realisation for the coretax system in 2025. Further, there is also a discussion regarding the pre-population of Article 22 Income Tax collected by marketplace providers in the annual income tax return.
The following is a full review of the tax articles.
SP2DK May Lead to Re-examination
The series of requests for data and/or details (penjelasan data dan/atau keterangan/P2DK in Indonesian) may result in the DGT repeating its material compliance examination.
A material compliance examination will be repeated, among others, where the report on the results of the request for data and/or details (laporan hasil permintaan penjelasan data dan/atau keterangan/LHP2DK in Indonesian) concludes that there is new data in the system that has not been incorporated into the KKPt and LHPt materials constituting the basis for the issuance of the letter of inquiry (surat permintaan penjelasan data dan/atau keterangan/SP2DK in Indonesian).
"...the conclusion referred to in number (2) letter (l) shall be followed up on by the implementation of re-material compliance examination," reads SE-8/PJ/2026. (DDTCNews)
Coretax Budget Realised at IDR136.85 Billion in 2025
The DGT realised a budget of IDR136.85 billion for the development of the coretax system throughout 2025. This figure is equivalent to 40.59% of the allocated budget ceiling of IDR337.14 billion set for 2025.
Based on the financial report, as of 31 December 2025, the budget realisation produced 1 information system out of a target of 5 information systems that had been set. In detail, the budget was used to fund 2 activities.
First, the procurement of a coretax system integrator with a realisation of IDR133.29 billion, or 40% of the IDR333.23 billion ceiling. Second, owner's agent–change management consultancy services with a realisation of IDR3.55 billion, or 90.95% of the IDR3.91 billion ceiling. (DDTCNews)
Marketplace Tax Pre-population in Tax Returns: Final or Non-Final
Article 22 Income Tax collected by marketplace providers on merchants' turnover will be pre-populated in the draft annual income tax return as a final income tax payment.
Although pre-populated as a final income tax payment, DGT Tax Instructor, Agus Wahyudi, stated that taxpayers may convert the Article 22 Income Tax into a tax credit.
"By default, it will be entered into the final attachment. The taxpayer may then move it to either a tax credit or as part of the settlement of the current year's income tax," said Agus. (DDTCNews)
Bappenas: Local Tax Design Can Support Sustainable Cities
The Ministry of National Development Planning/Bappenas has stated that local taxes are not viewed merely as a source of local own-source revenue (pendapatan asli daerah/PAD in Indonesian), but can also be utilised as an instrument to support more sustainable urban management.
"Taxes ... can be used [as] one of the instruments of incentives and disincentives in the context of controlling urbanisation in a more balanced and prosperous manner,," wrote Bappenas in the National Urban Policy (Kebijakan Perkotaan Nasional/KPN in Indonesian) 2045 document.
In that document, Bappenas also reminded that the granting of local incentives and disincentives must be directed based on the achievement of local development targets, not solely on the ability to increase revenue. Further, the granting of incentives and disincentives must also continue to take into account the control of land conversion that has an impact on environmental damage or diminishes local food security efforts. (DDTCNews)
Komdigi Aligns Electronic Certificates with Global Standards
The Ministry of Communication and Digital Affairs (Kementerian Komunikasi dan Digital/Komdigi in Indonesian) is striving to continually align Indonesia's electronic certificate and electronic signature standards with international standards.
Deputy Minister of Communication and Digital Affairs, Nezar Patria, stated that this measure is expected to facilitate cross-border digital transactions and enhance trust in the national digital ecosystem. The alignment of standards forms part of efforts to build a digital trust ecosystem to support the interoperability of cross-border electronic services and transactions.
As regulated under MoF Reg. 81/2024, taxpayers may sign documents using an electronic signature issued by an electronic certificate operator. For the electronic signature in question to be used for signing documents, the electronic certificate operator must have been recognised by the Ministry of Communication and Digital Affairs and appointed by the Ministry of Finance (MoF). (DDTCNews) (dik)
