DGT: Financial Institutions to Fulfil Self-Certification Obligation
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has requested financial services institutions and other entities to fulfil their obligations regarding the request, reasonableness clarification and maintenance of valid self-certification. This topic is among the reviews featured in national media today, Thursday (27/8/2026).
Referring to DGT Announcement Number PENG-4/PJ/2026, valid self-certification is required to support the identification of financial accounts as set out in Minister of Finance Regulation (MoF Reg.) 108/2025 and the common reporting standard (CRS).
"Pursuant to Article 12 paragraph (4) of MoF Reg. 108/2025, procedures for the identification of financial accounts ... are applied, among others, to new financial accounts, whereby CRS reporting financial institutions are required to request valid self-certification from prospective financial account holders, which constitutes a separate part of the financial account opening documents," reads PENG-4/PJ/2026.
In addition, financial institutions are also required to clarify the reasonableness of the self-certification by reference to information obtained by the financial institutions.
After obtaining the valid self-certification and the results of the reasonableness clarification, the financial institutions must determine the country of residence of the account holders.
In connection with the fulfilment of the obligation to obtain valid self-certification, the DGT has also provided sample self-certification forms that may be used by CRS reporting financial institutions and/or selling agents in implementing procedures for the identification of financial accounts for prospective financial account holders constituting individuals, entities or controlling persons of entities.
In addition to this news, there is a review of the government's plan to promote a multi-door approach to closing the tax gap in 2027. There is also a discussion on efforts to strengthen tax centres.
The following is a full review of the tax articles.
DGT Provides 3 Sample Self-Certification Forms
Through PENG-4/PJ/2026, the DGT provides 3 sample self-certification forms, namely the individual tax residency self-certification, the entity tax residency self-certification and the controlling person tax residency self-certification.
Valid self-certification administered, retained and maintained by financial institutions must be signed and affirmed by the account holders or their attorneys.
Further, valid self-certification must be dated no later than the date on which the self-certification is obtained and must contain information stipulated under Article 13 paragraph (2) subparagraph c of MoF Reg. 108/2025. (DDTCNews)
DGT Prepares 4 Strategic Measures to Strengthen Tax Centres
The DGT has established 4 strategic measures to support the development of tax centres. First, the DGT will clarify governance, partnership models as well as supervision and coordination with tax centres.
Second, the DGT will develop a tax centre application as a means of reporting, data management, monitoring and evaluation. Third, the DGT will allow for research collaboration with tax centres. Fourth, the DGT will facilitate the strengthening of networks between tax centres to enable the replication of innovations and best practices across various regions.
"The assistance and support of tax centres is greatly needed to maintain public trust and to raise public awareness of their tax obligation," said Director General of Taxes Bimo Wijayanto. (DDTCNews)
PERTAPSI: Tax Strengthening Must Be Supported by Education
Darussalam, Chairperson of the Association of All Indonesian Tax Centers and Tax Academicians (Perkumpulan Tax Center dan Akademisi Pajak Seluruh Indonesia/PERTAPSI in Indonesian), holds the view that efforts to strengthen taxation must be accompanied by education.
According to Darussalam, strengthening taxation cannot be sustained if it is based solely on the argument that tax is a compulsory levy.
"Education is needed to convey the benefits of taxation, how tax is formulated and how tax is allocated," said Darussalam. (DDTCNews)
Multi-door Approach to Close the Tax Gap in 2027
The government plans to promote tax law enforcement through a multi-door approach starting next year to narrow the tax gap,i.e., the difference between actual tax revenue collected and the tax revenue that should have been collected.
Through the multi-door approach, the government can foster inter-agency collaboration and apply other relevant legal instruments in addressing tax violations. This step is also important for improving taxpayer compliance.
"Strengthening the law enforcement function through the multi-door approach is expected to increase the perceived risk of non-compliance, narrow the tax gap and promote a better culture of compliance across all segments of taxpayers," the government wrote in Book 2 of the Financial Note and draft state budget 2027. (DDTCNews)
2027 Tax Volunteer Recruitment Open to Students and Lecturers
The DGT has once again opened recruitment for the Tax Volunteers for the Nation (Relawan Pajak untuk Negeri/Renjani in Indonesian) 2027 programme.
The programme is open to students as well as lecturers or teaching staff from various higher education institutions across Indonesia. The Renjani registration period runs from 31 August to 2 October 2026.
"The DGT once again invites all Indonesian students to broaden their horizons, build networks, develop a spirit of public service and leadership and experience direct apprenticeship-based learning through the Tax Volunteers for the Nation (Renjani) programme for deployment in 2027," the DGT wrote in Announcement Number PENG-49/PJ.09/2026. (DDTCNews) (dik)
