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Tax Updates

PMK 8/2026: OJK to Submit SLIK Data to Indonesia's DGT, ILAP List Hits 105

Indonesia's Ministry of Finance issued PMK 8/2026 amending PMK 228/2017 on ILAP. OJK is officially added as a reporting entity required to submit SLIK financial data to the DGT.

Tax Glossary

SLIK (Financial Information Service System)

SLIK (Sistem Layanan Informasi Keuangan or Financial Information Service System) is an information system managed by Indonesia's Financial Services Authority (OJK) that holds data on debtors, credit facilities, collateral, and payment history from banks, non-bank financial institutions, and registered financial service providers. The legal basis is OJK Regulation Number 18/POJK.03/2017 on Reporting and Requesting Debtor Information. SLIK replaced the earlier Debtor Information System (SID) previously managed by Bank Indonesia. Following the enactment of PMK 8/2026, OJK is required to submit SLIK data to Indonesia's Directorate General of Taxes (DGT) as part of the Agencies, Institutions, Associations, and Other Parties (ILAP) framework. The DGT uses SLIK data to validate taxpayer compliance profiles against actual financial capacity and to deter double-bookkeeping.

Tax Glossary

ILAP (Agencies, Institutions, Associations, and Other Parties)

ILAP stands for Instansi, Lembaga, Asosiasi, dan Pihak Lain, the Indonesian term for Agencies, Institutions, Associations, and Other Parties required to submit tax-related data and information to the Directorate General of Taxes (DGT) on a periodic basis. The obligation derives from Article 35A of Law Number 6 of 1983 on General Provisions and Procedures of Taxation (UU KUP) as last amended by Law Number 7 of 2021 (UU HPP). The scope of ILAP was expanded through Minister of Finance Regulation (PMK) Number 8 of 2026, which added the Financial Services Authority (OJK) as a new ILAP, bringing the total to 105 entities across 52 groups. Each ILAP must submit data per the types and schedule listed in the Annex to PMK 8/2026, no later than the end of April of the following year. DGT may request additional data if initial submissions are deemed insufficient and will issue a data-utilisation notification to the ILAP concerned.

Tax Updates

Indonesia's GR 20/2026 Closes Firm Splitting Loophole in 0.5% Final PPh for MSMEs

Tax Updates

Indonesia's PMK 111/2025 Reshapes Taxpayer Compliance Supervision Effective 1 January 2026

Indonesia's Finance Minister Purbaya Yudhi Sadewa signed PMK 111/2025, splitting taxpayer compliance supervision into three layers: registered taxpayers, unregistered taxpayers, and territorial supervision. The rule also formalizes a seven-day extension right for SP2DK responses.

Tax Guides

SP2DK Guide: How to Respond to Indonesia's Tax Clarification Letter After PMK 111/2025

Complete guide to Indonesia's SP2DK (tax clarification letter). Covers the legal basis, the three supervision categories under PMK 111/2025, the 14-day response window, the seven-day extension right, case examples, and how to respond through Coretax.

Tax Guides

Low-Risk PKP Guide: Criteria, Coretax Application, and the Accelerated VAT Refund

Low-Risk PKP status (Pasal 9 ayat (4c) UU PPN) lets a taxpayer claim VAT refunds through document research instead of a full audit. This guide covers eligibility, the legal basis, the Coretax application flow, a worked example, and a practical FAQ under PMK 28/2026.