DGT Holds a List of Taxpayers, IDR14.8T Penalties May Be Reduced

JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) is encouraging taxpayers to take advantage of the programme for the reduction or nullification of administrative penalties. This topic is among the reviews covered by national media today, Friday (16/10/2026).

Director General of Taxes, Bimo Wijayanto, said the DGT already holds a list of taxpayers eligible to benefit from the penalty reduction. The list originates from data held at the head office, which has since been distributed to the DGT's vertical units across various regions for follow-up action.

"The DGT's efforts mean that all tax offices are already prepared with their lists. We have transmitted the data from the head office to the tax offices. We shall see how it unfolds," he said.

The DGT is providing facilities for the reduction or nullification of tax administrative penalties of up to 100% pursuant to Director General of Taxes Decree No. KEP-239/PJ/2026. The level of penalty reduction varies depending on the type of penalty and the timing of fulfilment of the tax obligation.

Through this policy, the DGT aims for the settlement of tax liabilities to be approached by considering 2 aspects: the state's interest in collecting tax liabilities and the taxpayer's interest in settling their obligations whilst maintaining the smooth flow of their cash.

"In essence, we wish to facilitate a balanced settlement; one that is fairer, and of course also cash-flow resilience for taxpayers when they are able to utilise these facilities," said Bimo.

He also expressed hope that the reduction of administrative penalties would serve as an incentive for taxpayers to acknowledge and settle their obligations.

Bimo added that the tax authority may generate revenue of up to IDR40.2 trillion from payments of principal tax liabilities by taxpayers utilising the administrative penalty reduction programme.

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

However, these figures remain estimates. The actual realisation of tax revenue will depend on taxpayers' decisions to utilise the available facilities, including the timing of payments, 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," Bimo explained.

In addition to the above topic, there is a review of the latest Constitutional Court ruling concerning the Minister of Finance's authority to regulate taxpayers' attorneys.

The following is a full review of taxation articles.

Tax Penalties Eligible for Reduction Estimated at IDR14.8 Trillion

The DGT projects that the total administrative tax penalties eligible for nullification or reduction amount to IDR14.8 trillion. This projection arises from the stages of the DGT's business processes, ranging from oversight, audit, and tax collection through to the utilisation of new databases.

From supervision, penalties are estimated at IDR5.7 trillion. From audit, the penalty value is estimated at IDR2.9 trillion; penalties from tax collection at IDR3.7 trillion; and penalties from the utilisation of new tax databases at IDR2.5 trillion.

"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," said Director General of Taxes Bimo Wijayanto. (DDTCNews)

MK Reaffirms Limit of Minister of Finance's Authority of Tax Attorneys

The Constitutional Court (Mahkamah Konstitusi/MK in Indonesian) has reaffirmed that the authority of the Minister of Finance to regulate the competence of taxpayers' attorneys is limited solely to matters of a technical-administrative nature.

This affirmation is set out in Constitutional Court Decision Number 341/PUU-XXIV/2026. Although rejecting the application to review the delegation provision under Article 44E paragraph (2) of the General Provisions and Tax Procedures (GPTP) Law, as amended by the Harmonisation of Tax Regulations Law, the Constitutional Court declared that the legal considerations in Constitutional Court Decision Number 63/PUU-XV/2017 apply mutatis mutandis to the present case.

“... The Court has not yet found sufficiently strong and fundamental grounds to depart from its position in the previous decision; therefore, mutatis mutandis, the legal considerations in Constitutional Court Decision Number 63/PUU-XV/2017 shall constitute the legal considerations in deciding the present application,” reads the Constitutional Court's considerations.

Accordingly, implementing regulations issued by the Minister of Finance concerning attorneys' competence may only contain matters of a technical-administrative nature. Such regulations must not restrict the constitutional rights of citizens, nor expand or limit rights and obligations. (DDTCNews)

DGT Develops AI to Track Assets of High Net Worth Taxpayers

Deputy Minister of Finance, Nurkholisoh Ibnu Aman, said the Directorate General of Taxes (DGT) is currently developing a dashboard and artificial intelligence (AI) to map the assets of high net worth individuals (HNWIs).

Nurkholisoh said the dashboard in question is capable of presenting tax data unit on individuals, including their assets and companies as well as the relationships between the data within the dashboard.

"We are in the final stage of adding AI that can help us read news and corporate disclosure information relating to those individuals," he said. (DDTCNews)

DGT Overhauls Accelerated Tax Refund Management

The DGT is improving its management of accelerated tax refunds. This improvement is being made to ensure that the preliminary tax refund facility is granted only to taxpayers that fulfil the requirements.

Director General of Taxes, Bimo Wijayanto, said improvements to refund management continue to take into account the profile and risk level of taxpayers submitting applications.

"An investigative audit has already been conducted by Indonesia's National Government Internal Auditor (Badan Pengawasan Keuangan dan Pembangunan/BPKP in Indonesian). The BPKP's direction is to improve management of preliminary refunds," he said. (DDTCNews/Kontan)

SPP-TDLN Records 5.5 M Transactions, DGT: VAT Potential of IDR1.1 T

The DGT has reported that digital transactions carried out by 6 parties designated as VAT collection agents under the tax collection system for cross-border digital transactions (sistem pemungutan pajak atas transaksi digital luar negeri/SPP-TDLN in Indonesian) scheme are relatively high.

Director General of Taxes, Bimo Wijayanto, said the digital transactions of these six parties reached 5.5 million transactions over the past 3 weeks. Of this total, the potential value of recorded transactions amounts to IDR10 trillion.

"From those 6 platforms, from 25 September to 11 October, we recorded 5.5 million transactions. If I am not mistaken, the potential transaction value is IDR10 trillion. With a VAT rate of 11%, we can see [the potential revenue] is around IDR1 trillion," he said. (DDTCNews/Bisnis Indonesia)

Registration Opens for Tax Competency Examination

The BPPK has announced the opening of registration for the tax competency examination (uji kompetensi perpajakan/UKP in Indonesian) for periods 1 through 8 of 2026.

Based on the official announcement, registration will open from Friday (16/10/2026) at 08:00 Western Indonesian Time and close on Tuesday, 20 October 2026 at 17:00 Western Indonesian Time. Further information can be accessed via the official portal of the Kemenkeu Learning Centre (KLC) of the Ministry of Finance.

"This announcement contains the provisions on the implementation of the UKP for period 1 (one) to period 8," wrote the BPPK in Announcement No. PENG-7/PP/2026. (DDTCNews)