Pursuing 2027 Tax Target: DGT to Focus on Group & Wealthiest Taxpayers

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) will strengthen compliance supervision of several groups of taxpayers in 2027 to close the compliance gap and boost tax revenues.

Director General of Taxes, Bimo Wijayanto, said there are at least 3 groups of taxpayers that will be the focus of DGT compliance supervision next year. These are group taxpayers, taxpayers with transactions influenced by a special relationship and prominent individual taxpayers.

"Compliance supervision of these groups will indeed be a focus in 2027," he said, as quoted on Monday (5/10/2026).

A group taxpayer is a collection of 2 or more taxpayers, whether corporate or individual, within a business group comprising parties that have a special relationship pursuant to statutory provisions.

Supervision of group taxpayers has been regulated under the Director General of Taxes Circular Letter Number SE-8/PJ/2026. Under those provisions, supervision may be conducted over all or several members of a group simultaneously and in a coordinated manner. See New Circular: Simultaneous & Coordinated Group Taxpayer Supervision

Further, a taxpayer with transactions influenced by a special relationship is a taxpayer that conducts controlled transactions and/or transactions with non-related parties, but where affiliates of one or both of those parties determine the counterparty and the transaction price.

The provisions on transactions influenced by a special relationship are regulated, among others, under MoF Reg. 172/2023 on the Application of the Arm's Length Principle (ALP) to Transactions Influenced by a Special Relationship.

Prominent individual taxpayers are individuals with a very high level of wealth. Supervision of this taxpayer group forms part of DGT's efforts to ensure compliance among taxpayers with significant economic capacity.

Enhanced supervision of these three taxpayer groups constitutes one of DGT's strategic policies for 2027. This policy is applied alongside a number of other measures to increase tax revenues.

DGT will also increase the use of technology to broaden the tax base, carry out intensification, strengthen the coretax system, enhance tax law enforcement and optimise the granting of tax incentives.

Strengthened supervision and these various policies are of particular importance given the rising tax revenue target for 2027. Under the 2027 state budget, tax revenue is targeted to reach IDR2,593.4 trillion, representing growth of 12.2% compared with the 2026 tax revenue outlook of IDR2,310.8 trillion. See 2027 Tax Revenue Target Up 12.2%, 6 Methods for the DGT to Achieve It (dik)