DGT Pursues IDR500 Trillion in Tax via Various Policies
JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) still needs to collect additional tax revenue of IDR500 trillion to meet this year's tax revenue target. This topic is among the reviews featured in national media today, Friday (13/11/2026).
Director General of Taxes, Bimo Wijayanto, stated that the DGT is implementing various policies and pursuing administrative measures to achieve the target set for this year.
"There are policies [on Article 22 Income Tax on] marketplaces, administrative penalty reductions, global minimum tax, SPP-TDLN. These are policies we are undertaking to optimise revenue through to year-end at the policy level," he said.
Regarding Article 22 Income Tax on marketplaces, Bimo continued, the government has obliged 4 marketplaces to collect Article 22 Income Tax at 0.5% on the gross turnover of merchants with effect from 1 October 2026.
On the implementation of the global minimum tax, taxpayers that are members of a multinational enterprise (MNE) group with consolidated revenue of at least EUR750 million in at least 2 of the preceding 4 fiscal years may be covered by the GloBE rules from the 2025 tax year.
Taxpayers covered by the GloBE rules in 2025 must pay a top-up tax at the end of tax year 2026 if the effective tax rate (ETR) calculated under the GloBE rules is below 15%.
Regarding the reduction of administrative penalties (pengurangan sanksi administratif/PSA in Indonesian), the DGT is encouraging taxpayers to promptly settle their principal tax liabilities this year. Pursuant to KEP-239/PJ/2026, there is a 100% reduction in penalties for taxpayers that settle the principal no later than the end of this year.
"In addition, at the administrative level, there is behavioural nudging that reminds taxpayers, reaching the subconscious mind of taxpayers, not merely communicating as an enforcer," said Bimo.
Specifically, there are 475,698 taxpayers who received an email blast on the grounds that they are indicated to have deliberately deleted withholding slips from their 2025 annual income tax returns to avoid a tax underpayment.
Those taxpayers have been requested to file an amendment to their income tax returns and settle their tax underpayment in accordance with their obligations.
Further, Bimo stated that the DGT is continuing to functionalise its business processes to improve individual and organisational performance. In his view, this measure has already yielded significant results within the Large Taxpayer Regional Tax Office, the Special Jakarta Regional Tax Office and Medium Taxpayer Offices (KPP Madya).
"From the results of the functionalisation, activity and execution quality in supervision rose by approximately 65%, assessed from August 2025 through to August 2026. Meanwhile, in terms of audits, it increased by approximately 25%," he said.
In addition to the above topic, there is also a review of final income tax incentives for the capital market. Further, there are discussions relating to the Asset Seizure Draft Law, registration for the tax competency examination, the letter of inquiry (SP2DK), withholding slips, final income tax for micro, small and medium enterprises (MSMEs) and other matters.
Below is a full review of the tax articles.
DGT: Possible SP2DK for Taxpayers that Delete Withholding Slips
The DGT may seek clarification by issuing a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) to taxpayers indicated to have deleted withholding slips from their annual individual income tax returns for the 2025 tax year.
The Director of Tax Dissemination, Service and Public Relations at the DGT, Inge Diana Rismawanti, stated that this step is taken if the taxpayer concerned does not follow up on or respond to the advisory letter that has already been sent.
She added that DGT has issued official advisory letters to 475,698 taxpayers indicated to have deleted withholding slips from their 2025 tax year annual individual income tax returns. The advisory letter was delivered via the taxpayers' registered email addresses. (DDTCNews/Kontan)
Government Reviews Final Income Tax Incentives for Capital Market
The government is opening up the possibility of reviewing changes to tax policies relating to products and investors in the capital market. One proposal that has emerged concerns final income tax incentives for issuers listed on the stock exchange as well as capital market investors.
Deputy Coordinating Minister for Economic Affairs, Drajad Hari Wibowo, stated that the proposed tax incentives still need to be discussed further with the Ministry of Finance (MoF).
"There were several proposals earlier, but I have not yet discussed them with colleagues at the MoF. Things will become clearer after that discussion. It concerns taxation related to capital market products and investors," said Drajad to members of the media at the Office of the Coordinating Ministry for Economic Affairs. (Kontan/Bisnis Indonesia)
Gibran Withdraws as Vice President
Vice President Gibran Rakabuming Raka formally submitted his letter of resignation to the People's Consultative Assembly (Majelis Permusyawaratan Rakyat/MPR in Indonesian) on 12 November 2026.
Gibran was observed arriving at the Nusantara III Building in the DPR/MPR complex at 11:16 Western Indonesia Time and departing the building at 11:38 Western Indonesia Time. MPR Speaker, Ahmad Muzani, confirmed that Gibran had submitted his letter of resignation to two parties, namely the MPR and Prabowo.
"The meeting lasted approximately 20 minutes, and during the meeting Mas Gibran conveyed the purpose of his visit to meet with us all, which was to submit his resignation letter from his position as vice president," he said. (DDTCNews)
Tax Crimes No Longer Covered Under Asset Confiscation Draft Law
The Government and the House of Representatives have agreed to reduce the types of crimes that form the basis for asset confiscation under the Asset Confiscation Draft Law. Previously, 13 types of crimes formed the basis for asset confiscation, including corruption and tax crimes.
The Government and the House have now agreed to limit the scope of the Asset Confiscation Draft Law to corruption and 6 other types of crimes, namely narcotics and psychotropics crimes; terrorism and terrorism financing crimes; and human smuggling crimes.
These are followed by weapons, ammunition and hazardous materials smuggling crimes; human trafficking crimes; and fraud and/or embezzlement crimes committed using information technology means and/or having an impact on the broader public economy. (DDTCNews)
Government Urged to Support BUMDes Losing MSME Tax Benefits
The government has been urged to give special attention to village-owned enterprises (badan usaha milik desa/BUMDes in Indonesian) following changes to the criteria for corporate taxpayers that may avail themselves of the 0.5% MSME final income tax.
Member of Commission XI of the House, Marwan Jafar, stated that the change in provisions under Government Regulation (Gov. Reg.) 20/2026 warrants careful consideration, as it could potentially affect the business continuity of a number of economic player groups, including BUMDes.
"Tax policy must not be oriented solely towards increasing state revenue, but must also take into account the capacity and business continuity of the community," he said. (DDTCNews)
MoF Holds Another UKP; Registration Opens Today
The Ministry of Finance (MoF) is once again holding a tax competency examination (uji kompetensi perpajakan/UKP in Indonesian) for periods 17–24 of 2026 for participants who wish to obtain a certificate of competence (surat keterangan kompetensi/SKK in Indonesian).
Registration for UKP periods 17–24 opens on 13 November 2026 at 08:00 Western Indonesia Time and closes on 17 November 2026 at 17:00 Western Indonesia Time. Meanwhile, the UKP will be held on 23–26 November 2026.
"Participants may choose to take the UKP at Level A, Level B or Level C without having to take the examinations sequentially," said the Head of the Financial Education and Training Agency (Badan Pendidikan dan Pelatihan Keuangan/BPPK in Indonesian) Acting Official of the MoF, Dwi Teguh Wibowo, in an official statement. (DDTCNews)