DGT Reveals 8 Tax Strategies for 2027, from AI to Crypto Assets
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is set to implement a number of strategic policies next year with a view to increasing tax revenue. That topic is among the subjects reviewed by national media today, Tuesday (8/9/2026).
Director General of Taxes, Bimo Wijayanto, revealed that there are at least 8 strategic policies to be implemented next year. First, the development of artificial intelligence (AI) technology infrastructure at the DGT.
"Then, [second], the development of a tax crime handling system (TCHS)," he said.
Referring to the DGT's 2025 Performance Report, the TCHS refers to an information system used to assist in the selection of quality raw materials for preliminary audits (pemeriksaan bukti permulaan/bukper in Indonesian).
Third, development of an asset recovery management system (ARMS). The ARMS is a system for managing data on assets belonging to taxpayers, suspects and tax bearers, used to support the recovery of state revenue by investigators.
Fourth, law enforcement cooperation agreements. Fifth, cross-border exchange of financial information and crypto assets. It should be noted that the exchange of financial information and crypto assets is facilitated by the common reporting standard (CRS) and the crypto asset reporting framework (CARF).
Sixth, piloting of a cooperative compliance tax assurance programme. As previously reported, the cooperative compliance pilot has commenced with 3 state-owned enterprises, namely Pertamina, PLN and Pelindo.
Indonesia will apply cooperative compliance through the implementation of a tax control framework (TCF) and integration of tax data. Seventh, implementation and evaluation of a supervisory model for digital economy entrepreneurs. Eighth, implementation of global tax arrears collection.
"This is within the framework of bilateral and multilateral relations," said Bimo.
To implement all of the above strategic policies as well as various other supporting functions, the DGT has submitted a 2027 budget proposal worth IDR6.27 trillion.
In addition to the above topic, there is a review relating to the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) highlighting the slowdown in tax refund performance. There is also a discussion on plans to impose excise duty on packaged sugar-sweetened beverages (minuman berpemanis dalam kemasan/MBDK in Indonesian), tax collection and other matters.
The following is a full review of the tax-related articles.
2027 Tax Revenue Target Raised to IDR2,593.4 Trillion
The House Budget Committee (Badan Anggaran/Banggar in Indonesian) and the government have agreed to raise the tax revenue target by IDR2 trillion in the provisional draft state budget (rancangan anggaran pendapatan dan belanja negara/RAPBN in Indonesian) 2027.
Accordingly, next year's tax revenue target will become IDR2,593.4 trillion, up from the initial target of IDR2,591.4 trillion. The increase in revenue is attributable to state expenditure also being targeted at a higher level than the initial draft.
"In the provisional RAPBN 2027 posture, there is state revenue comprising tax revenue of IDR2,593.4 trillion and customs and excise of IDR318.6 trillion," said House Budget Committee Chairperson, Said Abdullah. (DDTCNews/Kontan)
Tax Authority Track Downs Tax Debtors Abroad
The dim outlook for revenue is prompting the tax authority to take more aggressive action, namely by intensifying the collection of tax arrears in other countries. Although not a novel tactic, this approach will be optimised to achieve next year's revenue target.
Collection measures are being undertaken with several accompanying measures, ranging from strengthening tax cooperation with other jurisdictions to the use of asset recovery systems.
Director General of Taxes, Bimo Wijayanto, explained that cross-border collection will also be supported by the strengthening of artificial intelligence infrastructure, a tax crime handling system and cooperation agreements in law enforcement. (Bisnis Indonesia/Kontan)
House Highlights Tax Revenue Growth Amid Slowdown in Refunds
House Commission XI member, Harris Turino, highlighted the impact of the slowdown in refunds on the tax revenue position. He stressed that refunds are a taxpayer right and that delays in disbursing refunds can disrupt the cash flow of entrepreneurs.
Although tax revenue is growing rapidly, the government needs to explain whether such growth is supported by an improvement in the business climate or is simply a result of withheld refunds.
"Earlier, colleagues were asking whether this increase in revenue is sustainable from an improving business climate or is solely because refunds are being withheld. This must be answered honestly," said Harris at a meeting with the Ministry of Finance's (MoF) echelon I officials. (DDTCNews)
Purbaya Requests IDR49.8T Ceiling for Transfer Improvements and Taxes
Ministry of Finance (MoF) has proposed a budget of IDR49.80 trillion to support its business plan, national priority work programmes (program kerja prioritas nasional/PKPN in Indonesian) and other strategic activities in 2027.
Of that amount, the largest share of MoF expenditure is directed at management support, valued at IDR45.81 trillion, followed by the ceiling for state revenue management at IDR3.62 trillion.
"The MoF ceiling for budget year 2027 is proposed at IDR49.80 trillion," said the Minister of Finance, Purbaya Yudhi Sadewa, at a working meeting with House Commission XI. (DDTCNews)
Purbaya Yet to Confirm MBDK Excise for 2027
The government has yet to decide to implement excise duty on packaged sugar-sweetened beverages (minuman berpemanis dalam kemasan/MBDK in Indonesian) in 2027.
Minister of Finance, Purbaya Yudhi Sadewa, said the decision to implement MBDK excise would depend heavily on the state of the Indonesian economy. If the economy is deemed to be weak or purchasing power is declining, the government does not wish to hastily add the burden of new levies.
"Not yet [implemented], we will see what the economic conditions are like later. If the economy is in a mess, why would I tax it," he said in the DPR area. (DDTCNews)
UN Officially Releases UN Model 2025
The United Nations (UN) has officially released the latest UN Model Tax Convention (UN Model), namely the UN Model 2025.
The UN Tax Committee updated the UN Model with a view to aligning the tax treaty model clauses with the latest developments and challenges.
"This latest revision of the UN Model continues an ongoing review process intended to ensure that the contents of the Model keep up with developments, including in-country practice, new ways of doing business and new challenges," reads the introduction to the UN Model 2025. (DDTCNews)