DGT Adds New Access Right for Article 21 Income Tax Return Signatory
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has added a new role access right in coretax, namely "Signatory of Periodic Income Tax Return Article 21/26 (Master Only)." This topic is among the reviews in the national media today, Friday (7/8/2026).
Unlike the previous access right (Signatory of Periodic Article 21/26 Income Tax Returns), parties granted the "Signatory of Periodic Article 21/26 Income Tax Returns (Master Only)" access right may only view the main return and cannot view the attachment section.
"This feature has been introduced as an alternative solution to protect the confidentiality of employee income/salary data in your company's/business's coretax, without removing the return signatory," stated a DGT tax instructor via the Telegram channel FAQ Coretax.
The addition of this access right means the options for signing the Periodic Article 21/26 Income Tax Returns are now divided into 2. First, the Signatory of Periodic Article 21/26 Income Tax Returns. The relevant party granted this access right may view the Periodic Article 21/26 Income Tax Returns in full (the master together with all its attachments).
The DGT tax instructors noted that this option is suitable for human resources, payroll, finance teams or tax staff responsible for preparing the returns and requiring full access to the return data.
Second, the Signatory of Periodic Article 21/26 Income Tax Returns (Master Only). The relevant party granted this access right may sign the return, but may only view the main form of the return. Meanwhile, Attachments IA, IB, II and III, which contain details of the withholding tax list, cannot be accessed.
The DGT tax instructors explained that this option is suitable for leaders, directors or related parties solely authorised to sign the return but do not need to or are not permitted to access the salary details of individual employees.
In relation to the addition of this access right option, the DGT tax counsellor advised withholding agents to review the list of relevant parties currently registered on the coretax account.
In addition, withholding agents may also adjust the access rights granted to relevant parties according to their duties and authority.
"To protect the confidentiality of the company's internal data, we advise you to promptly adjust the assigned roles," the DGT tax instructors explained.
For information, the FAQ Coretax Telegram channel is a personal channel managed by DGT Tax Instructors, Muhammad Rahmatullah Barkat and Rindang Kartika Ayuningtyas.
In addition to the above topic, there are reviews concerning hundreds of taxpayers who have been barred by DGT from travelling abroad. There are also discussions regarding candidates for Tax Court judges, the re-appointment of marketplaces collecting Income Tax Article 22 from sellers, and other matters.
The following is a full review of tax articles.
DGT to Carry Out Coretax System Maintenance
DGT will carry out coretax system maintenance this weekend. During the process, coretax and all its services will be inaccessible for 24 hours.
Based on DGT's announcement, system maintenance will be carried out from Saturday (8/8/2026) at 18:00 Western Indonesia Time (Waktu Indonesia Barat/WIB in Indonesian) until Sunday (9/8/2026) at 18:00 WIB. This activity is conducted to increase system capacity to provide more optimal services to taxpayers.
"DGT will implement maintenance of the DGT Coretax system, resulting in a planned downtime," wrote DGT in its announcement. (DDTCNews)
DGT Bars 255 Taxpayers from Travelling Abroad
The 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," wrote the DGT. (DDTCNews)
Hundreds of Tax Court Judge Candidates Pass Administrative Selection
The Central Committee for Recruitment of Tax Court Judge Candidates has announced the names of candidates declared to have passed the administrative selection. A total of 370 Tax Court judge candidates passed the administrative selection and are eligible to participate in the substantive selection on Tuesday (11/8/2026).
Referring to Announcement Number PENG-2/PHPP/2026, the substantive selection will be held simultaneously at 30 locations designated by the Central Committee for Recruitment of Tax Court Judge Candidates.
"Applicants…whose data is listed in the appendix of this announcement shall be declared to have passed the administrative selection and entitled to participate in the substantive selection, which consists of a tax knowledge test and a decision-drafting practical examination," reads PENG-2/PHPP/2026. (DDTCNews)
DGT to Re-appoint Marketplaces as Art. 22 Income Tax Collection Agents
The DGT will re-appoint marketplace providers as Article 22 Income Tax collection agents on income received by online merchants (sellers) on 1 October 2026.
The re-appointment is conducted because the DGT has repealed director general of taxes decrees concerning the appointment of marketplaces that had previously been issued.
The DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti, explained that the re-appointed marketplaces will begin collecting Article 22 Income Tax one month after the appointment. In other words, the collection of Article 22 Income Tax will resume from 1 November 2026. (DDTCNews)
Purbaya Involves the PPATK to Scrutinise Large-Fund Taxpayers
Minister of Finance, Purbaya Yudhi Sadewa, is planning to examine tax compliance of owners of large funds recently repatriated from abroad after the beginning of 2027. The State Treasurer plans to engage the Indonesian Financial Transaction Reports and Analysis Center (Pusat Pelaporan dan Analisis Transaksi Keuangan/PPATK in Indonesian).
For reference, in May 2026, Purbaya mentioned that a grace period of 6 months would be granted to taxpayers to repatriate their assets or funds still parked abroad.
This was conveyed by the Minister of Finance whilst affirming a commitment not to implement a tax amnesty programme again during his tenure. After the grace period expires, Purbaya plans to audit the tax compliance of fund owners who have newly repatriated their assets. (Bisnis.com)
MoF Targets Tax from Rental Houses and Leased Property in 2027
The government will broaden the tax base in 2027 by targeting groups of taxpayers deemed not to have paid tax optimally. One example is owners of more than one house who derive income from property rental.
Director of State Budget Formulation at the Directorate General of Budget of the Ministry of Finance, Rofyanto Kurniawan, stated that the policy forms part of the tax strategies in the draft state budget (rancangan anggaran pendapatan dan belanja negara/RAPBN in Indonesian) 2027.
"In terms of the 2027 policies related to taxation, we are certainly striving to broaden the tax base. Sectors and groups whose tax payments have not been optimal will be optimised," said Rofyanto at the Public Consultation on the draft law on th draft state budget for the 2027 Fiscal Year. (Kontan.co.id)
