Hundreds of Thousands Taxpayers Delete WHT Slips; DGT Urges Amendment
JAKARTA, DDTCNews - The Directorate General of Taxes (DGT) has recorded at least 475,698 taxpayers suspected of deleting withholding slips (bukti pemotongan/bupot in Indonesian) from their annual individual income tax returns for the 2025 tax year. This topic is among the reviews featured in national media today, Thursday (12/11/2026).
The Director of Tax Dissemination, Service and Public Relations at the DGT, Inge Diana Rismawanti, stated that the tax authority has issued advisory letters to these hundreds of thousands of individual taxpayers. The advisory letters were sent via the DGT's official email with the domain @pajak.go.id.
"We have sent official advisory emails to 475,698 taxpayers suspected of deleting withholding slips from their annual individual income tax returns for the 2025 tax year," she said.
Inge explained that the advisory emails were sent for the taxpayers to examine, verify and cross-check data on income received against withholding slips filed in the annual tax return.
If, following the check, any reported data is found not to reflect actual conditions, taxpayers are advised to promptly amend their annual tax return pursuant to the applicable tax provisions.
Through this amendment, individual taxpayers are requested to file all income, tax credits, withholding slips and other tax information correctly, completely and clearly. A guide to amending the annual tax return has been provided by the DGT via email.
"An income tax return completed incorrectly, incompletely and/or unclearly may give rise to penalties pursuant to the applicable provisions," the DGT wrote in its announcement.
For information, the draft annual tax return in the coretax administration system also includes withholding slips and income related to those slips. Both items of information originate from the withholding agents and are automatically populated in the draft annual tax return for individual taxpayers.
Coretax does allow taxpayers to delete withholding slips and the income related to those slips from the draft tax return. However, it should be noted that this data remains stored in the DGT's system and may be used for compliance monitoring purposes.
In addition to this news, there is a review covering a number of corporate taxpayers that must transition away from the SME final income tax regime and calculate income tax payable under the general provisions starting from the 2027 tax year. There is also a discussion on the expertise qualifications required of judges at Indonesia's International Financial Centre Court (IIFC).
Below is a full review of the tax articles.
DGT May Request Clarification
Referring to MoF Reg. 111/2025, taxpayers who receive an advisory letter may respond in 2 ways, namely by fulfilling their tax obligations and/or providing an explanation regarding the tax obligations stated in the advisory letter.
Inge reminded taxpayers that the DGT may issue a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) if a taxpayer does not make an amendment, such that the reported data still does not reflect actual conditions.
"If the advisory is not followed up on, the DGT may take the further measure of requesting clarification regarding the relevant data," said Inge. (DDTCNews)
Tax Law Is One of the Required Qualifications for IIFC Court Judges
Through Law 6/2026, the government has also regulated the expertise qualifications required of judges at the IIFC Court. Referring to Article 42 of Law 6/2026, tax law is one of the areas of expertise that judges at the IIFC Court must possess. These qualifications apply to both supreme court judges and ad hoc judges at the IIFC Court.
"A justice of the supreme court assigned to the IIFC Court must have expertise in the fields of international commercial law, financial law, banking law, capital market law, insolvency law, tax law, law in the field of technology, international civil litigation, arbitration and/or other fields related to the objective of the IIFC," reads Article 42 paragraph (1) of Law 6/2026.
Meanwhile, the detailed qualification requirements for ad hoc judges are set out in Article 42 paragraph (2) of Law 6/2026. Under that article, prospective ad hoc judges must likewise possess expertise across various fields of law. (DDTCNews)
Some Corporate Taxpayers Lose MSME Final Tax Eligibility from 2027
A number of corporate taxpayers must transition away from the MSME final income tax regime and calculate income tax payable under the general provisions starting from the 2027 tax year. As stipulated in Article II of Gov. Reg. 20/2026, corporate taxpayers in the form of limited partnerships (commanditaire vennootschap/CV in Dutch), firms, limited liability companies (LLCs or perseroan terbatas/PT in Indonesian) other than single-member LLCs and village-owned enterprises (badan usaha milik desa/BUMDes in Indonesian) may continue to utilise the MSME final income tax pursuant to Gov. Reg. 55/2022 until the facility utilisation period expires.
Pursuant to Article 59 of Gov. Reg. 55/2022, corporate taxpayers in the form of limited partnerships, firms and village-owned enterprises may utilise the MSME final income tax for a maximum of 4 tax years, whilst LLCs may do so for a maximum of 3 tax years. Once that period expires, limited partnerships, firms and village-owned enterprises are no longer entitled to utilise the MSME final income tax scheme and must fulfil their tax obligations under the general provisions.
Based on the time-limit provisions in Gov. Reg. 55/2022, LLCs that have been utilising the MSME final income tax since the 2024 tax year must transition to the general provisions starting from the 2027 tax year. Meanwhile, limited partnerships, firms and village-owned enterprises that have been utilising the MSME final income tax since the 2023 tax year must transition to the general provisions starting from the 2027 tax year. (DDTCNews)
Appointing Tax Attorneys, Ensure the Validity of Their Licence or SKT
The DGT reminds taxpayers to take into account the requirements and provisions for appointing an attorney as regulated in MoF Reg. 44/2026. Tax Instructor, Adi Wiyono, stated that one matter taxpayers should pay attention to is the status of the licence or certificate of registration (surat keterangan terdaftar/SKT in Indonesian) of the party who will act as the taxpayer's attorney.
"Ensure that the attorney's licence or certificate of registration is still valid," he said, as quoted from the DGT's website.
Adi explained that MoF Reg. 44/2026 regulates the requirements and procedures for appointing a taxpayer's attorney. The regulation has been in force since 7 July 2026 and replaces MoF Reg. 229/2014. (DDTCNews)
Asset Seizure Draft Law Set to Establish 2 Special Bodies
The Asset Seizure Draft Law is set to form the basis for establishing two special institutions, namely the Asset Management Agency and the Asset Management Supervisory Agency.
Deputy Chairperson of the Asset Seizure Draft Law Working Committee, Soedeson Tandra, stated that the separation between the management agency and the supervisory agency aims to ensure that seized assets are managed and auctioned professionally without conflicts of interest.
"We are separating the management agency from the supervisory agency. However, their authority, structure, working methods and remuneration are all left to the executive, in this case, the President," said Soedeson. (DDTCNews)
Gibran Intends to Resign as Vice President
Gibran Rakabuming Raka is reported to have submitted his letter of resignation from the position of Vice President to President Prabowo Subianto yesterday. The letter was submitted shortly after Prabowo arrived at Halim Perdanakusuma Indonesian Air Force Base from an official working visit to Aceh.
Confirmation of the matter was provided, among others, by the Coordinating Minister for Politics and Security, Dudung Abdurachman. "The information is correct. After the President landed from Aceh, Vice President Gibran submitted his letter of resignation," he said.
Initially, Gibran was scheduled to announce his resignation decision on Wednesday evening. However, that plan did not proceed. He is reported to be making the announcement today. (Kompas)