539,000 Letters of Inquiry Issued as DGT Targets Data Mismatches
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has issued 539,733 letters of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers between January and 27 October 2026. This topic is among the subjects covered by national media today, Thursday (29/10/2026).
DGT Director of Tax Dissemination, Service and Public Relations. Inge Diana Rismawanti, revealed that the majority of SP2DKs were issued to request explanations or details from taxpayers regarding data obtained by the DGT from various sources.
"Up to 27 October 2026, the DGT has issued 539,733 SP2DKs, which constitute requests for clarification of data obtained from various parties," she said.
An SP2DK is a letter issued by the head of a tax office (kantor pelayanan pajak/KPP in Indonesian) to request explanations of data and/or details from a taxpayer in connection with a suspected failure to fulfil tax obligations pursuant to the provisions.
It should be noted that a taxpayer who receives an SP2DK has not necessarily committed a tax crime. An SP2DK serves as a means for the authority to confirm the consistency of tax data relating to the taxpayer.
The general provisions, procedures and format of the SP2DK are regulated in detail in the Minister of Finance Regulation (MoF Reg.) 111/2025.
Inge also explained that SP2DKs received by taxpayers have a uniform letter framework or format, according to the guidelines set out in the Appendix of MoF Reg. 111/2025. Nevertheless, the content of an SP2DK may be tailored to the needs of each DGT work unit.
Accordingly, the contents of an SP2DK may differ from one taxpayer to another. Such differences depend on the results of the tax authority's analysis and findings, implying that the data or details requested from each taxpayer may also vary.
"What distinguishes each taxpayer is the type of data and/or details relating to that taxpayer, including indications derived from the processing or analysis of data and/or details held by the DGT," said Inge.
In addition to this news, there is also coverage of the DGT's call for taxpayers to take advantage of the administrative penalty nullification programme. Further, there is a discussion on optimising the use of artificial intelligence to detect tax non-compliance.
The following is a full review of tax-related articles.
DGT: Administrative Penalty Reduction Eases Taxpayers' Burden
The DGT has stated that the tax administrative penalty reduction and nullification (pengurangan dan penghapusan sanksi administratif pajak/PSA in Indonesian) programme was introduced to ease the burden on taxpayers arising from late payment of tax or negligence. In line with this, Director General of Taxes Bimo Wijayanto is encouraging all taxpayers to participate in the programme.
Taxpayers may apply for the PSA provided they fulfil the requirements set out in MoF Reg. 71/2026 and the Director General of Taxes Decree KEP-239/PJ/2026. Bimo emphasised that the PSA programme does not constitute a tax amnesty, and taxpayers remain required to pay the principal tax liability.
"The government will not sacrifice the state's rights. What the DGT is doing is reducing the burden arising from delays or negligence, provided that taxpayers demonstrate good faith in settling their obligations," he said. (DDTCNews, Kontan)
Deputy Minister of Finance Urges AI Use to Detect Tax Non-Compliance
Deputy Minister of Finance, Nurkholisoh Ibnu Aman, is of the view that artificial intelligence (AI) is needed to assist in identifying tax revenue potential whilst detecting non-compliance. Despite the various risks arising from the use of AI, he stated that such risks are not a reason to reject the development of AI.
"AI gives signals, provides guidance and assists us, but it is still humans who decide. It is still the tax auditors in the field who decide. It is still the officials who sign off and bear responsibility," said Nurkholisoh.
There are 3 principal risks associated with the use of AI. First, the risk of being deceived by deepfake technology developments that are capable of manipulating images, videos and audio to resemble authentic conditions or statements. (DDTCNews)
Tax Attorney Competency: Don‘t Abandon Formal Education
Formal tax education is considered to need continued recognition as one pathway for demonstrating the competency of taxpayer representatives as well as legal counsel at the Tax Court.
DDTC Founder and Chairperson of the Association of All Indonesian Tax Centers and Tax Academicians (Perkumpulan Tax Center dan Akademisi Pajak Seluruh Indonesia/PERTAPSI in Indonesian), Darussalam, stated that the consolidation of the Tax Court under the Supreme Court presents a momentum to harmonise both regimes without abandoning tax education and scholarship.
"To become an advanced, great and civilised nation, do not abandon education. For it is there that the character, disposition and civilisation of a nation are shaped. With regard to tax education, just as with education in the broader sense, we must never abandon i," said Darussalam. (DDTCNews)
DGT Identifies 22,662 Taxpayers; Only 25% Have GloBE Taxpayer Status
The DGT has identified 22,662 taxpayers belonging to 1,988 business groups that are indicated to fall within the scope of the global minimum tax (GMT) rules. Of those 22,662 taxpayers, only 5,757 have added GloBE taxpayer status to their registration.
Bimo highlighted that thousands of GloBE taxpayers will require assistance and education in fulfilling their tax administration obligations going forward. In line with this, tax officers also need to equip themselves with knowledge of the GloBE provisions.
"We recognise that preparation will certainly require detailed coordination within your respective groups and a thorough understanding of the new provisions. We invite you to coordinate with the tax offices where you are registered," said Bimo. (DDTCNews)
Government to Consult House on 2027 Personal Tax Relief Threshold
The government is still deliberating on the determination of the personal tax relief (penghasilan tidak kena pajak/PTKP in Indonesian) threshold for 2027. These deliberations are being conducted together with the relevant ministries before being put to the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) for consultation.
The government has also yet to announce a definitive figure for the income threshold below which no tax is charged.
"It is still in the process of deliberation with the relevant ministries, and will of course be put to the DPR for consultation," said Coordinating Deputy Minister for Economic Affairs, Drajad Hari Wibowo. (Kontan) (dik)