IDR1.72 Trillion Tax Liabilities: Hundreds Face Travel Ban

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is authorised to collect tax liabilities by imposing travel bans and extensions of travel bans on taxpayers to prevent them from leaving Indonesian territory.

In the DGT Financial Report 2025, the tax authority imposed travel bans on 255 tax debtors intending to travel abroad in 2025 through 298 minister of finance decrees. Those tax debtors were recorded as having a total tax liability of IDR1.72 trillion.

"The tax collection measure process, both the assessment and extension of travel bans on tax bearers up to quarter IV of 2025, reached 298 Minister of Finance Decrees covering 255 taxpayers with tax liabilities of IDR1.72 trillion," the DGT wrote, as cited on Thursday (6/8/2026).

In detail, the implementation of travel bans in 2025 was conducted through the determination of travel bans contained in 167 minister of finance decrees. The travel ban determination was issued based on travel bans, namely tax liabilities amounting to IDR1.22 trillion.

Further, the DGT implemented extensions of travel bans as contained in 131 minister of finance decrees. The extensions of travel bans were issued on the basis of the liabilities of the tax bearers of IDR504.38 billion.

From the series of efforts ranging from the determination of travel bans to the extension of travel bans, the DGT had only succeeded in collecting tax liabilities amounting to IDR27.28 billion.

"As a result of those travel ban measures, a tax receivable collection of IDR27.28 billion was realised," the DGT noted.

The DGT explained that a travel ban is a temporary prohibition imposed on certain tax bearers from leaving Indonesian territory on specific grounds pursuant to statutory provisions.

"A travel ban is imposed to establish a deterrent effect on tax bearers, particularly those who need to travel abroad for either business purposes or leisure," the DGT explained.

The DGT also affirmed that travel ban actions are carried out selectively, carefully and objectively against tax bearers with a minimum tax liability of IDR100 million or more and whose good faith in settling their tax liability is doubtful.

A travel ban is imposed on the basis of a travel ban decision issued by the Minister of Finance. That decision shall, at a minimum, contain the validity of the travel ban as well as the identity and the amount of tax liability for which the tax bearer is responsible.

The DGT stated that the travel ban period reaches 6 months and may be extended by a maximum of a further 6 months. Within that period, a travel ban may be revoked if any of the following conditions are fulfilled:

• there is full settlement of the tax liability and collection costs according to the tax bearer's responsibility
• there is a transfer of assets whose value is, at a minimum, equal to the tax liability and collection costs according to the tax bearer's responsibility
• there is a tax court decision
• the tax bearer is able to assure the officials that in their position, they cannot be burdened with the tax liability and collection costs
• public interest or humanitarian considerations
• the statute of limitations for collection has expired; and/or
• there is a decision approving the instalment of tax payment in respect of the tax liability constituting the basis of the travel ban. (rig)