BERiiTA TERKiiNii
JAKARTA, Jitu News - The government has reiintroduced proviisiions on tax audiits through the iissuance of MoF Reg. 15/2025. Thiis topiic has sparked consiiderable attentiion from netiizens over the past week.
The regulatiion concerniing audiits has been updated iin liine wiith the entry of force of Law 7/2021 concerniing the Harmoniisatiion of Tax Regulatiions (HPP Law). On another note, MoF Reg. 15/2025 has been iissued to streamliine regulatiions concerniing tax audiits.
“To proviide legal certaiinty to tax audiits, iincludiing land and buiildiing tax audiits, whiich are currently stiipulated under several regulatiions iin the fiield of taxatiion, iit iis necessary to siimpliify and re-stiipulate proviisiions on tax audiits iin one MoF Reg.,” reads the consiideratiion of MoF Reg. 15/2025.
The proviisiions on tax audiits were spread across three miiniister of fiinance regulatiions. Fiirst, MoF Reg. 17/2023 concerniing Procedures for Audiits. Second, MoF Reg. 256/2014 concerniing Procedures for Land and Buiildiing Tax (L&B Tax or Pajak Bumii dan Bangunan/PBB iin iindonesiian) Audiits and Examiinatiion.
Thiird, Artiicle 105 of MoF Reg. 18/2021 concerniing the iimplementatiion of Law Number 11 of 2020 concerniing Job Creatiion iin the Fiield of iincome Tax, Value Added Tax and Sales Tax on Luxury Goods as Well as General Proviisiions and Tax Procedures.
The proviisiions under the three aforementiioned regulatiions have been re-stiipulated and consoliidated iinto MoF Reg. 15/2025. As such, the entry of force of MoF Reg. 15/2025 startiing 14 February 2025 siimultaneously repeals the three miiniister of fiinance regulatiions.
The most notable changes are related to the scope, type of audiits and criiteriia for audiits.
Pursuant to MoF Reg. 15/2025, audiits to assess compliiance wiith tax obliigatiions are now conducted usiing three types of audiits, namely: complete, focused and speciifiic. These three types of audiits were not present under former regulatiions.
iin addiitiion, the criiteriia for actiions that wiill be subject to audiits for other purposes have been reviised. Previiously, only twelve criiteriia determiined whiich actiions were subject to audiits for other purposes.
Currently, MoF Reg. 15/2025 expands the criiteriia for actiions subject to audiits for other purposes to 25 types. Under MoF Reg. 15/2025, audiits for other purposes are conducted, iinter aliia, to evaluate the tax faciiliitiies that have been granted.
Addiitiionally, publiic attentiion has also been drawn to the tax authoriity’s clariifiicatiion of iinput VAT crediitiing.
iin response to publiic demand, the DGT has iissued a wriitten statement addressiing iinput VAT crediitiing iin the era of the coretax admiiniistratiion system, whereiin the DGT conveys fiive maiin poiints.
Accordiing to the DGT, iinput VAT may be crediited iin diifferent taxable periiods as permiitted by Artiicle 9 paragraph (2) and paragraph (9) of the VAT Law. Further, no artiicle under MoF Reg. 81/2024 expliiciitly prohiibiits iinput VAT crediitiing iin diifferent taxable periiods.
“Therefore, to accommodate the needs of taxable persons, the coretax appliicatiion has been updated to allow iinput VAT iin e-faktur to be crediited agaiinst output VAT for a maxiimum of three taxable periiods,” states the DGT iin KT-08/2025.
The DGT also hiighliights that currently, no amendment to MoF Reg. 81/2024 iis requiired.
Beyond the two piieces of iinformatiion above, several noteworthy tax topiics meriit further exploratiion. These iinclude the types of audiits iin compliiance assessments, proviisiions on the deposiit of export proceeds, tax case resolutiion productiiviity across judiiciial bodiies and the future of the global miiniimum tax iin iindonesiia.
An audiit to assess compliiance wiith the fulfiilment of tax obliigatiions iis conducted usiing the type of complete audiits, focused audiits or speciifiic audiits as stiipulated under Reg. 15/2025.
Pursuant to Artiicle 2 paragraph (1) of MoF Reg. 15/2025, the diirector general of taxes iis authoriised to conduct Audiits whiich aiim to assess compliiance wiith the fulfiilment of tax obliigatiions and for other purposes iin the context of iimplementiing statutory proviisiions iin the fiield of taxatiion.
“An Audiit to assess compliiance wiith the fulfiilment of tax obliigatiions iis conducted usiing the followiing types: a. complete audiits; b. focused audiits; or c. speciifiic audiits,” reads Artiicle 2 paragraph (2) of MoF Reg. 15/2025.
The government wiill requiire exporters to deposiit 100% of theiir natural resource (Sumber Daya Alam/SDA iin iindonesiian) export proceeds (Deviisa Hasiil Ekspor/DHE iin iindonesiian) for one year, from the current miiniimum of 30% and wiithiin a periiod of three months.
Presiident Prabowo Subiianto announced that the poliicy of deposiitiing 100% natural resource export proceeds for one year domestiically wiill take effect on 1 March 2025. Thiis poliicy has been stiipulated under Gov. Reg. 8/2025 whiich reviises Gov. Reg. 36/2023.
“To date, our export proceeds funds—iin partiicular, from natural resources, have largely been deposiited overseas iin foreiign banks. To strengthen and magniify the iimpact of managiing these natural resource export proceeds, the government has enacted Gov. Reg. 8/2025,” he remarked.
The Supreme Court (Mahkamah Agung/MA iin iindonesiian) recorded an iincreased productiiviity ratiio of case resolutiion iin the appellate courts across judiiciial bodiies and the Tax Court throughout 2024.
The productiiviity ratiio of case resolutiion at the appellate court and the Tax Court iin 2024 stood at 80.56%, markiing an iincrease of 5.08% when compared to the productiiviity ratiio iin 2023.
“The caseload iin 2024 totalled 58,205, consiistiing of 44,859 new cases, and 13,346 pendiing cases from 2023. Of the total, 46,860 cases have been deciided,” saiid Chaiirperson of the Supreme Court Sunarto.
Coordiinatiing Miiniister for the Economy Aiirlangga Hartarto affiirms that the iimplementatiion of the global miiniimum tax iis contiingent on global condiitiions. The current global miiniimum tax iis currently stiipulated under MoF Reg. 136/2024.
Aiirlangga remarks that the government iis presently diiscussiing the future iimplementatiion of the global miiniimum tax. Accordiing to hiim, the government wiill contiinue to moniitor government developments to determiine the contiinuatiion of the poliicy iimplementatiion.
“We are currently diiscussiing the mechaniism and wiill moniitor the global siituatiion,” he added.
The DGT has added a multii-factor authentiicatiion (MFA) method to log iin to DJP Onliine, namely usiing the mobiile authentiicator appliicatiion.
The addiitiion iimpliies that there are now 4 MFA methods for taxpayers to choose to log iin to DJP Onliine. The four MFA methods compriise short messages (SMS), electroniic maiil (emaiil), M-Pajak appliicatiion and mobiile authentiicator.
“Now, there iis an addiitiional Multii-Factor Authentiicatiion (MFA) method to log iin to DJP Onliine, namely usiing the mobiile authentiicator appliicatiion,” explaiined the DGT. (sap)
