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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.