Promoted: ASN and TNI/Polri Required to Hold KSWP and SKF

BOGOR, DDTCNews - The Ministry of Finance (MoF) is set to conclude cooperation agreements with several ministers to improve tax compliance among civil servants (aparatur sipil negara/ASN in Indonesian) and members of the Indonesian National Armed Forces (Tentara Nasional Indonesia/TNI in Indonesian) and the Indonesian National Police (Kepolisian Republik Indonesian/Polri in Indonesian).

Iwan Djuniardi, Assistant to the Minister of Finance for Regulations and Law Enforcement Affairs, said that under this cooperation, the government will apply taxpayer status confirmation (konfirmasi status wajib pajak/KSWP in Indonesian) as part of the promotion process. This measure is a nudging strategy aimed at improving tax compliance.

"We are nudging through the application of the KSWP for, say, promotions, education and so forth. We also wish to incorporate tax subject matter into the government's and TNI/Polri's corporate university," said Iwan, as quoted on Friday (13/11/2026).

On the same occasion, Director General of Taxes, Bimo Wijayanto, said that a tax clearance certificate (surat keterangan fiskal/SKF in Indonesian) would also become a requirement for grade or rank promotion. With this measure, civil servants and TNI/Polri members will be encouraged to fulfil their tax obligations pursuant to the applicable provisions.

"For promotions and echelon appointments, one will need to hold an SKF. It will not be possible to advance in grade or rank without having fulfilled one's tax obligations. It will later be launched by the relevant ministers, including the minister of finance," said Bimo.

For information, KSWP is a process conducted by a government agency before providing certain public services to obtain details concerning a taxpayer's status. Through this process, the government ensures that taxpayers have fulfilled their tax obligations.

Through the KSWP, a taxpayer will receive a statement of their taxpayer status. That statement may carry either a valid or an invalid status. A taxpayer will receive a valid status if their name and tax identification number (TIN) match the data in the information system and the taxpayer has submitted their annual income tax return for the last 2 tax years.

Meanwhile, a tax clearance certificate is information provided by the Directorate General of Taxes (DGT) regarding a taxpayer's compliance over a specified period, to fulfil requirements for obtaining a service or in connection with the implementation of certain activities.

An SKF is issued where a taxpayer has submitted their annual tax return for the last two tax years, has no outstanding tax liability or has a tax liability but has been granted permission to defer or pay it in instalments and is not currently subject to proceedings for a tax crime. (dik)