DGT Explains Automatic Supervision Mechanisms to Detect Non-Compliance
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is able to conduct automatic supervision of taxpayers. Accordingly, the compliance supervision process is no longer carried out entirely by tax officers. The mechanism is stipulated under the Director General of Taxes Circular Letter No. SE-8/PJ/2026.
The DGT's Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, stated that automatic supervision is a form of material compliance supervision carried out by the DGT's information technology system.
"Automatic supervision is carried out by the system," she said, as quoted on Friday (31/7/2026).
Inge explained that the DGT's information technology system collects various tax data, both data reported by taxpayers and comparable data obtained from third parties. Such data includes, among others, withholding receipts, tax invoices, banking data and transaction data collected pursuant to statutory provisions.
Subsequently, the system will cross-match all such data. Should any discrepancy, inconsistency or anomaly be found, the system will identify an indication of taxpayer non-compliance.
"Once concrete data has been verified, the system will carry out supervision automatically. That is to say, when a discrepancy arises, the warning is delivered directly by the system via coretax to the taxpayer's account," said Inge.
As a follow-up to such automatic supervision, the DGT may automatically issue a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers indicated as non-compliant.
According to Inge, the SP2DK will be sent via a notification to the taxpayer's coretax account. Upon receiving the SP2DK, the taxpayer is required to provide an explanation of the data and/or information as requested in the letter.
"So the SP2DK is issued by the system. There is no need for an examination report by an account representative (AR). The AR does not need to prepare an examination report beforehand. The warning will appear in the taxpayer's coretax account, for instance reminding them that there is a tax invoice that has not been reported," she elaborated.
On another note, SE-8/PJ/2026 enables the DGT to implement automatic supervision through the tax information system. Under the provisions, automatic supervision is conducted by the DGT head office through the issuance of SP2DK, advisory letters, reprimand letters and/or notices of tax collection. (dik)
