Summary
Indonesia's Ministry of Finance issued Minister of Finance Regulation Number 8 of 2026 (PMK 8/2026) on the Procedure for Submitting Tax-Related Data and Information by Government Agencies, Institutions, Associations, and Other Parties. The regulation was enacted and took effect on 27 February 2026, revising portions of PMK 228/PMK.03/2017.
The most prominent change is the inclusion of the Financial Services Authority (OJK) as a newly designated ILAP. The total list of entities required to submit data to the Directorate General of Taxes (DGT) now reaches 105 institutions, including financial institutions and professional associations.
OJK Must Submit SLIK Data
OJK is now required to submit data from the Financial Information Service System (SLIK) to the DGT. SLIK contains debtor information from banking and non-bank financial institutions previously accessible only to internal financial services for credit assessment.
With SLIK access, the DGT can cross-reference taxpayer profiles against loan positions, credit capacity, and actual financial activity. Analysts view the move as a way to close double-bookkeeping gaps, where reported tax filings diverge from actual financial data.
DJSPSK to Submit Tax Consultant Data
The Tax Consultant Professional Certification Council (DJSPSK) is also added to the ILAP roster. DJSPSK must submit data on registered tax consultants and the clients they serve to the DGT monthly. Article 4 of PMK 8/2026 specifies data categories, reporting periods, and submission formats.
The requirement gives the DGT visibility into tax consultant activity previously separate from the DGT's administrative system. Compliance among consultant practices will be more easily measured, helping the DGT map the tax profession ecosystem.
Three New Articles: 5A, 5B, and 5C
PMK 8/2026 adds three articles strengthening the DGT's position. Article 5A requires the DGT to issue data-usage reports to ILAPs. Article 5B grants the DGT authority to request additional data when received data is deemed insufficient. Article 5C lets DGT officials delegate data-collection tasks to subordinate staff.
Article 5B is binding. ILAPs must submit additional data within 1 month of receiving a request letter from the DGT. Submitted data must be accurate and reflect actual conditions.
Implications for Taxpayers
The integration of SLIK data, tax consultant data, and data from 105 other ILAPs narrows the room for taxpayers who have relied on information asymmetry. Loan profiles, consultation transactions, and other data previously beyond the DGT's reach can now be cross-checked against tax returns.
Taxpayers using registered tax consultants retain the benefits of professional services, but consultant compliance with DJSPSK reporting will be checked from both ends. Individual and corporate taxpayers with significant banking credit should ensure their tax returns and financial statements align with the SLIK data the DGT will access.
Context: Coretax Synchronization
PMK 8/2026 arrives alongside the DGT's Coretax transformation. Coretax is designed as the core tax administration system, combining internal DGT data with external ILAP data. The addition of OJK and DJSPSK to the ILAP list becomes the backbone allowing Coretax to perform comprehensive taxpayer profile validation.
PMK 8/2026 provides the legal basis for Coretax to pull SLIK data and consultant data automatically through data-exchange channels. Technical implementation will be detailed further in DGT regulations or DGT circular letters.
What to Watch
Individual and corporate taxpayers should ensure three things. First, loan and financial liability data should match financial statements and tax returns. Second, when using tax consultants, ensure the consultant is registered and services are formally recorded. Third, supporting documentation for significant financial transactions should be in order because the DGT now has broader data-access channels.
The DGT has not announced a full activation date for SLIK and DJSPSK data access in Coretax, but PMK 8/2026 is now in force as the legal basis. Technical socialization is expected in the coming months.