Appeal and Lawsuit Document Management Now Integrated in Coretax
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has begun integrating the management of appeal and lawsuit documents at the tax court into the coretax system. This topic is one of the reviews in the national media today, Monday (31/8/2026).
The Director General of Taxes Circular Letter No. SE-6/PJ/2026 states that the integrated documents are those related to tax disputes. The DGT explains that this adjustment is required, among others, due to the use of coretax as well as administrative adjustments resulting from the implementation of e-Tax Court.
"There is still a requirement to adjust the officials handling appeals and lawsuits, adjustments to the DGT Coretax and administrative adjustments due to the use of the e-Tax Court," the DGT wrote in SE-6/PJ/2026.
In the circular letter, the DGT requires its subordinate vertical offices to upload scans of documents from printed (hardcopy) documents as well as other documents related to tax disputes into the coretax system.
This provision applies to documents received in the process of preparing the appeal explanation letter as well as the response letter. The uploading of documents for the preparation of the appeal explanation letter is conducted by the DGT regional offices, whilst the response letter is handled by the authorised work unit.
In addition, documents received from the appellant, plaintiffs or third parties during the hearing process must also be managed digitally. The hearing team is required to scan hardcopy documents, then upload the scans as well as the softcopy documents and documents not generated by the system into coretax.
This integration implies that the management of dispute documents is no longer reliant solely on physical archives. SE-6/PJ/2026 also stipulates that scans and digital documents received during the dispute-handling process form part of the documentation within coretax.
On another note, SE-6/PJ/2026 repeals SE-65/PJ/2012. For disputes still in progress pursuant to SE-65/PJ/2012 and not yet completed, the resolution must comply with the implementing instructions in SE-6/PJ/2026.
In addition to this news, there is a review of tax refund realisation through July 2026. Further, there is also a discussion on the government's plan to optimise tax revenue without raising rates.
The following is a full review of the tax articles.
DGT Stipulates Appeal Explanation Letters for Transferred Taxpayers
Through SE-6/PJ/2026, the DGT also details procedures for the preparation of the appeal explanation letter or response letter for relocating taxpayers.
A transferred taxpayer refers to a taxpayer that has changed their place of registration following the issuance of an objection decision letter or other letter/decision. The detailed procedures are intended as a guide for DGT internal staff in following up on appeal and lawsuit applications submitted by taxpayers.
"The scope of this director general circular letter includes:...c. preparation of appeal explanation letters or response letters for transferred taxpayers," reads the scope section of SE-6/PJ/2026. (DDTCNews)
Tax Refunds Through July 2026 Amount to IDR185.38 Trillion
The DGT recorded tax refund realisations through July 2026 amounting to IDR185.38 trillion, a year-on-year decline of 33.65%.
In detail, corporate income tax refunds amounted to IDR52.66 trillion, whilst domestic value added tax refunds reached IDR130.9 trillion. Refunds from other tax types were recorded at IDR1.82 trillion.
Despite the decline, the DGT affirmed that the government does not impose a quota on the disbursement of refunds to taxpayers. "There is no quota in granting refunds," claimed the DGT Director of Tax Dissemination, Service and Public Relations, Inge Diana Rismawanti. (Kontan)
Purbaya Affirms Tax Revenue Boosted Without Rate Hikes
Minister of Finance, Purbaya Yudhi Sadewa, emphasised that efforts to optimise tax revenue will be pursued through extensification and intensification, rather than rate hikes. In his view, optimising tax revenue is achieved through improvements to tax collection.
"In current conditions, we can succeed if tax collection efficiency is improved. Over the past 7–8 months, tax revenue has grown, although I have not raised the tax rates, but I have ensured people work in good conditions," he said.
Improvements to tax collection are implemented through broadening the tax base by utilising data, enhancing voluntary compliance through service improvements and enforcing the law fairly. (DDTCNews)
Asset Forfeiture Draft Law Also Targets Tax Crime Perpetrators
Commission III of the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) revealed that there are 13 types of crimes targeted for asset forfeiture under the Asset Forfeiture Draft Law, including tax crime.
Chairperson of the House Commission III, Habiburokhman, stated that the scope of crimes covered under the Asset Forfeiture Draft Law is limited to those motivated by economic gain, causing harm to the state and the wider community or those of a high degree of seriousness with public impact.
"Commission III of the House is examining several countries that apply an asset forfeiture mechanism without a criminal conviction (non-conviction based forfeiture), particularly from the perspective of scope," said Habiburokhman. (DDTCNews, BBC Indonesia)
Ministry of Religious Affairs Reviews 3 Options for Tax Treatment of Zakat
The Ministry of Religious Affairs (Kementerian Agama/Kemenag in Indonesian) is preparing 3 policy options regarding the tax treatment of zakat, in line with preparations for the revision of Law 23/2011 on the Management of Zakat.
The three policy options being considered by the government are, first, to continue treating zakat payments as a tax deduction. Second, to treat zakat payments as a tax credit.
Third, to provide an incentive in the form of a modified tax deduction on zakat payments. (DDTCNews)
