JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) projects that payment of principal tax liabilities by taxpayers could generate revenue of up to IDR40.2 trillion through the programme for reduction or nullification of administrative tax penalties, which takes effect from October 2026.

Director General of Taxes, Bimo Wijayanto, said the figure remains an estimate. Revenue realisation will depend on taxpayers' decisions to utilise the available facilities, including payment timing, which may be made up to 2027.

"This is an estimate, so there will certainly be deviation from what is implemented, depending on the taxpayer's risk appetite. It also depends on whether they wish to do so this year or next year, as the period remains open and can be utilised until 2027," he told members of the media on Wednesday (14/10/2026).

Bimo explained that the IDR40.2 trillion revenue projection derives from principal tax liability payments across several stages of the DGT's business processes, ranging from supervision, audit and collection through to the utilisation of new databases.

In detail, the DGT estimates that principal tax liability payments within supervision activities will reach IDR12 trillion. Meanwhile, principal tax liability payments during the audit process are projected at IDR13 trillion.

"The total potential from supervision activities is IDR12 trillion in principal liability and IDR5.7 trillion in penalties. These are estimates," said Bimo.

Further, principal tax liability payments through collection activities are estimated to reach IDR9.6 trillion. Principal liability payments arising from the utilisation of new databases are projected at IDR5.6 trillion.

On the other hand, the DGT has also factored in the potential revenue foregone from the granting of the reduction or nullification of administrative tax penalties under the policy set out in the Minister of Finance Regulation (MoF Reg.) 71/2026.

Bimo stated that the potential revenue foregone from such reduction or nullification of administrative penalties is estimated to reach IDR14.8 trillion.

This figure comprises administrative penalties recorded in taxpayer supervision activities amounting to IDR5.7 trillion. Administrative penalties relating to audits are estimated at IDR2.9 trillion.

In addition, there is a potential reduction in revenue from administrative penalties in collection activities of IDR3.7 trillion as well as penalties relating to the utilisation of new databases valued at IDR2.5 trillion.

Bimo affirmed that all of these figures remain projections. Revenue realisation as well as the potential revenue foregone, will depend on the level of uptake of the facilities by taxpayers pursuant to the applicable provisions and periods. (dik)