In Pursuit of IDR750 Trillion, DGT Relies on 3 Key Policies
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) still needs to pursue tax revenue of IDR750.1 trillion in the remaining 3 months before the close of the 2026 fiscal year.
Director General of Taxes, Bimo Wijayanto has identified 3 tax policies that will boost tax collection performance: the implementation of Article 22 Withholding Tax by marketplace providers, VAT collection through the SPP-TDLN mechanism and the nullification and/or reduction of tax penalties or fines payable as regulated under MoF Reg. 71/2026.
"There are several policies that will serve as triggers for us to strengthen tax revenue collection, ranging from SPP-TDLN, marketplace income tax and MoF Reg. 71/2026 policy on penalty reductions," he said at the APBN Kita press conference on Friday (9/10/2026).
Moreover, the DGT will also rely on the coretax system, which has integrated tax data, making it easier to cross-check data submitted by taxpayers against actual conditions.
According to Bimo, the now more comprehensive tax data will be used to supervise and enforce tax law as well as uncover formerly foregone tax potential.
"We will certainly exhaust all the data we are currently processing for supervision, audits, law enforcement and potential exploration. We will complete this through to December," said Bimo.
According to Bimo, the implementation of new policies and a series of business processes carried out by the DGT will contribute to driving tax revenue through to year-end. The 2026 state budget targets tax revenue of IDR2,357.7 trillion.
Meanwhile, national tax revenue performance up to 30 September 2026 has only reached IDR1,607.6 trillion, or 68.2% of the target. Tax revenue recorded growth of 24.1% compared with the same period last year.
"The remaining revenue we still need to deliver in line with the target is approximately IDR750 trillion," said Bimo.
It should be noted that the government has officially implemented 3 new policies. First, the DGT has designated marketplace providers as Article 22 Income Tax collecting agents on income received by online merchants (sellers) selling on those marketplaces. This policy has been regulated under MoF Reg. 37/2026.
Second, the DGT has officially implemented VAT collection through the tax collection system on cross-border digital transactions (sistem pemungutan pajak transaksi digital luar negeri/SPP-TDLN in Indonesian) mechanism. Currently, 5 Himbara state-owned banks and 1 fintech company have been appointed to collect VAT on digital transactions and remit it to the SPP-TDLN operator, namely PT Jalin Pembayaran Nusantara.
Subsequently, PT Jalin will remit all such VAT to the state treasury. This policy has been regulated in detail within MoF Reg. 49/2026.
Third, the government has officially re-regulated the mechanism for the reduction and nullification of tax penalties/fines, including for Land and Building Tax on rural, urban, plantation, forestry and mining sectors (L&B Tax-P5L), as regulated under MoF Reg. 71/2026. (rig)