The Directorate General of Taxes (DGT) is rolling out a four-pillar strategy to meet Indonesia's 2026 tax revenue target of Rp2,357.7 trillion. The target represents a 13.5 percent jump from the baseline projection of Rp1,795.3 trillion, leaving DGT to close a gap of about Rp562.4 trillion in a single fiscal year.
Director General of Taxes Bimo Wijayanto laid out the four pillars: intensified payment supervision (PPM), stronger material compliance supervision (PKM), tax base expansion, and the use of technology plus cross-agency data integration. The framework aligns with Coretax as Indonesia's core tax administration system.
Joint Audit as the Backbone
DGT is scaling up joint audit activity, combining risk analysis, payment supervision, and examinations into a single workflow for taxpayers flagged as materially significant.
According to DGT's official statement, examination capacity is also being expanded through Account Representative authority to issue Tax Assessment Letters (SKP) in specific cases. This technical authority is set out in MoF Regulation 111/2025, effective 1 January 2026.
Cooperative Compliance for Large Taxpayers
For large corporate taxpayers with significant revenue risk, DGT applies a cooperative compliance scheme. The model shifts the interaction point from ex post audit to real time dialogue from the start of the tax year.
Bimo Wijayanto says cooperative compliance lowers taxpayer compliance costs, makes audit burdens more proportional, cuts disputes, and improves revenue certainty. Review results are discussed and agreed between DGT and the taxpayer before the Annual Tax Return is filed, so material corrections surface earlier.
Tax Amnesty II Participants to be Re-Audited
DGT will also re-audit participants of the Voluntary Disclosure Program (PPS), or Tax Amnesty II, who previously committed to repatriating or investing assets. The audit focuses on whether each participant fulfilled the repatriation and investment commitments stated in their PPS submission.
Coretax as the Data Engine
The fourth pillar is Coretax. DGT is targeting integration of internal and external data through Coretax, including data from the Financial Services Authority (SLIK) that must now be submitted under MoF Regulation 8/2026. The list of agencies, institutions, associations, and other parties (ILAP) required to submit data has reached 105 entities.
What This Means for Taxpayers
Large taxpayers face a higher likelihood of entering cooperative compliance. Mid and small taxpayers will still be supervised based on material compliance, especially where data anomalies surface. Across the board: third-party data flowing into DGT is more complete than before, so reconciling internal records before SPT filing matters more than it used to.
Taxpayers whose internal books do not align with third-party data should reconcile early in the year, rather than waiting for a Request for Data and Information Explanation (SP2DK) or a full audit.
FAQ
Q: Will all taxpayers be audited in 2026? A: No. Audits remain risk-based. Large taxpayers may enter cooperative compliance, while others are supervised based on payment data and material compliance analysis.
Q: How does cooperative compliance differ from a regular audit? A: Cooperative compliance is a real time dialogue from the start of the tax year. A regular audit is ex post, after the SPT is filed. The goal of cooperative compliance is early agreement before the SPT.
Q: How should a taxpayer prepare for joint audit? A: Reconcile third-party data (withholding receipts, tax invoices, SLIK data) with internal records, and retain supporting documents for at least 10 years under Article 28 paragraph (11) of the KUP Law.