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.
This article is for education, not tax advice.
Example
Example: OJK submits Financial Information Service System (SLIK) data to DGT annually under PMK 8/2026. Regional governments are also classified as ILAP, required to share local tax data with DGT.
Source: Article 35A UU KUP; MoF Reg 8/2026
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