Accelerated Tax Refunds for MSMEs and Labour-Intensive Sectors
JAKARTA, DDTCNews - The government will accelerate the disbursement of tax refunds for taxpayers with small-scale businesses, who are considered the most affected by economic pressures. This topic is among the reviews featured in national media today, Wednesday (11/11/2026).
Endro Tribudi Setijanto, Head of the Sub-directorate of Industrial VAT Regulations at the Directorate General of Taxes (DGT), said that accelerating the disbursement of tax refunds for groups of taxpayers is necessary to prevent their liquidity from being impeded.
"Then, for taxpayers that may be small-scale, there is an instruction to accelerate tax refunds because we consider them to be the ones who suffer most in the economy," he said.
In addition, Endro conveyed that the minister of finance has issued directions to accelerate the disbursement of tax refunds for businesses in labour-intensive industries as well as micro, small and medium enterprises (MSMEs).
He also affirmed that tax refund funds are the right of the taxpayer. Therefore, the government will return tax overpayments to taxpayers, as such funds do not belong to the state.
"So the principle is that a tax refund is the return of funds that are not the state's right," said Endro.
Endro explained that there are 2 mechanisms for tax refunds. First, a tax refund through an audit process by tax officers.
Second, an accelerated tax refund or preliminary tax refund, which is granted without first going through an audit process. Endro affirmed that the accelerated tax refund is a facility for low-risk taxpayers.
"So, a tax refund is not about whether [the tax refund funds] are paid out or not. It is about whether they are paid out via a preliminary refund or via an audit. So it should be viewed in its entirety: the audit and the preliminary return," he said.
Previously, the director of tax dissemination, services, and public relations of the DGT, Inge Diana Rismawanti, stated that the disbursement of tax refunds must be carried out carefully through a series of examination and audit stages.
Even so, this step is not intended to make things difficult for taxpayers, but rather to ensure that tax refunds are properly targeted and disbursed only to entitled taxpayers.
In addition to the above topic, there are reviews concerning developments in the constitutional challenge regarding VAT on sanitary pads at the Constitutional Court. There is also discussion of Indonesia's progress in its OECD accession process, tax incentives for patent commercialisation and other matters.
The following is a full review of tax articles.
DGT on the Accelerated Tax Refund Facility
The DGT affirmed that the preliminary refunds or accelerated tax refunds,are a facility for low-risk taxpayers. Without the accelerated tax refund, all applications for tax refunds would be subject to a full audit by auditors.
"If the default position is that an audit is required, for certain taxpayers whom we assess as having a low or estimable risk, they receive a facility. There is an ease of process. What previously required a full audit now only requires an examination," said Endro Tribudi Setijanto, Head of the Sub-directorate of Industrial VAT Regulations.
Not only does the accelerated tax refund aim to provide facilities for compliant, low-risk taxpayers, its introduction also serves to improve the efficiency of audit activities at the DGT. (DDTCNews/Kontan)
Airlangga: OECD Accession Progress at 80%
The government has claimed that Indonesia's readiness in the Organisation for Economic Co-operation and Development (OECD) membership accession process has reached approximately 80%.
Coordinating Minister for Economic Affairs, Airlangga Hartarto, said the government needs to improve regulations, as this is considered crucial to becoming an OECD member. Among others, Indonesia needs to have regulations on bribery of foreign public officials (foreign bribery) as an anti-corruption instrument.
"At present, overall we are already compliant to around 80%. Of that 80%, there are several matters that are crucial in nature and require the completion of legislation, one of which is foreign bribery," he said. (DDTCNews)
Constitutional Court: Applicant to Revise Petition on Sanitary Pad VAT
The Constitutional Court (Mahkamah Konstitusi/MK in Indonesian) has asked the applicant to revise the application for judicial review of the law concerning the imposition of VAT on sanitary pads.
Constitutional Justice, Enny Nurbaningsih, said the applicant still needs to clarify their legal standing as well as the constitutional harm they have suffered as a result of the imposition of VAT on sanitary pads.
"Is there evidence related to the VAT charged when purchasing sanitary pads? Where is the harm arising from the application of that norm? Compare it with other basic necessities," she said during the trial of Case Number 406/PUU-XXIV/2026. (DDTCNews)
Supertax Deduction of up to 300% to Drive Patent Commercialisation
The government is providing a supertax deduction facility of up to 300% to encourage research and development (R&D) activities as well as patent commercialisation.
The supertax deduction facility is expected to increase investment in research whilst simultaneously accelerating the commercialisation of innovation outputs by industry. The provision of this facility is regulated under Article 432 of MoF Reg. 81/2024.
"We grant the supertax deduction facility to both inventors and investors," claimed Handayanto Tjahyandriyo Purwantoro, Head of the Sub-directorate of Corporate Income Tax at Directorate of Tax Regulations I of the DGT. (DDTCNews)
Tax Crimes Included: Clear Boundaries for Asset Confiscation Draft Law
Member of Commission III of the House of Representatives, Benny Utama, has requested that the determination of the types of crimes underlying asset confiscation under the Asset Confiscation Draft Law be accompanied by clear normative boundaries.
Such clarity of boundaries is necessary to ensure that the strengthening of the state's authority to confiscate assets does not give rise to legal uncertainty or disregard for the protection of the public's rights.
"The expansion of the types of crimes in this asset confiscation draft law must be accompanied by clear normative boundaries," said Benny. (DDTCNews)
Gov't Allocates IDR5 T for Gov't-Borne Art. 21 Income Tax in 2027
The government has begun calculating the budgetary requirements for the planned extension of the government-borne (ditanggung pemerintah/DTP in Indonesian) Article 21 Income Tax incentive in 2027. The Ministry of Finance (MoF) has received an estimate of the budgetary requirement for this policy, amounting to approximately IDR5 trillion.
However, this figure has not yet become a final decision regarding the stimulus budget. The MoF is still carrying out further calculations, including accounting for the potential tax revenue foregone by the state as a result of granting the incentive.
The director of tax dissemination, service and public relations, Inge Diana Rismawanti, stated that the MoF received these budgetary requirement calculations based on discussions held at the Coordination Meeting at the Coordinating Ministry for Economic Affairs. (Kontan)