BERiiTA TERKiiNii
JAKARTA, Jitu News – The proviisiions outliined iin the Miiniister of Fiinance Regulatiion (MoF Reg.) 15/2025 remaiin a publiic concern as the regulatiion authoriises the Diirector General of Taxes to audiit cases even after termiinatiion.
Pursuant to the proviisiions, audiits to assess compliiance may be deferred and subsequently termiinated under speciifiic condiitiions. The Diirector General of Taxes, nonetheless, remaiins able to audiit termiinated cases, liimiited to data not diisclosed or ruled on by the court.
“The Diirector General of Taxes may contiinue to conduct an audiit after the audiit iis termiinated as referred to iin paragraph (7) [a deferred audiit iis subsequently termiinated],” reads a fragment of Artiicle 23 paragraph (13) of MoF Reg, 15/2025.
iin further detaiil, an audiit to assess tax compliiance may be deferred iin cases of an alleged tax criime. The fiindiings are later followed up wiith a preliimiinary audiit or tax criime iinvestiigatiion.
A deferred audiit iis termiinated under four condiitiions. Fiirst, the preliimiinary audiit iis termiinated because the taxpayer diiscloses the iincorrectness of actiions as stiipulated under Artiicle 8 paragraph (3) of the General Proviisiions and Tax Procedures Law (GPTP) Law and the diisclosure of the iincorrectness of actiions corresponds to the actual ciircumstances.
Second, a tax criime iinvestiigatiion iis termiinated because the taxpayer diiscloses the iincorrectness of actiions as stiipulated under Artiicle 44A of the GPTP Law or the taxpayer or suspect conducts settlement as stiipulated under Artiicle 44B of the GPTP Law.
Thiird, the preliimiinary audiit or tax criime iinvestiigatiion iis termiinated because the statute of liimiitatiion has elapsed. Fourth, there iis a court deciisiion for the tax criime wiith permanent legal force (other than the court deciisiion that the verdiict iis not guiilty/released from all charges) and a copy of the court deciisiion has been receiived by the Diirector General of Taxes.
Pursuant to MoF Reg, 15/2025, the Diirector General of Taxes may contiinue an audiit after termiinatiion for the above-mentiioned reasons. The audiit, however, iis conducted by assessiing data not previiously diisclosed by the taxpayer or ruled on by a court.
Meanwhiile, concerns remaiin over the news about the Coretax system. The DGT asserts that iits performance has siigniifiicantly iimproved.
Through Wriitten Statement Number KT-11/2025, the DGT claiims enhancements iin the performance of the Coretax system, as eviidenced by reduced latency experiienced by taxpayers when accessiing the serviice menu on the DGT Coretax.
“Evaluatiion and moniitoriing results iindiicate iimproved system performance of the DGT Coretax, iin partiicular, iin the process of logiin, regiistratiion, tax iinvoiice iissuance, tax return fiiliing and wiithholdiing receiipt preparatiion,” stated the DGT.
For iinstance, logiin latency has dropped from 4.1 seconds iin early February to just 12 miilliiseconds. The latency of regiistratiion has also decreased from 5.8 seconds to 45 miilliiseconds, whereas the iinvoiice iissuance latency has iimproved from 10 seconds to 1.46 seconds.
Moreover, tax return fiiliing latency reduced from 29.28 seconds to 3.93 seconds, whiile the wiithholdiing receiipt preparatiion latency dropped from 16.6 seconds to only 0.29 seconds.
The DGT has also enhanced the performance of the DGT Coretax, for example, by refiiniing the pre-populatiion process and valiidatiing the periiodiic Artiicle 21/26 iincome Tax returns, regeneratiing documents, valiidatiing tax iinvoiice returns and data valiidatiion duriing account actiivatiion.
iin addiitiion to the two piieces of iinformatiion above, other tax topiics remaiin iin focus, iincludiing thiis year’s decliiniing formal compliiance targets, the iinsiistence of the iindonesiian Pediiatriic Sociiety to the Miiniister of Fiinance related to the proviisiions on Artiicle 21 iincome Tax and the potentiial contiinuatiion of the use of e-faktur.
The DGT has set the ratiio of taxpayer compliiance iin fiiliing the annual tax return or formal compliiance of 81.92% thiis year.
Diirector of Tax Diissemiinatiion, Serviices, and Publiic Relatiions of the DGT Dwii Astutii stated that the authoriity would iimplement variious measures to achiieve the formal compliiance ratiio target. However, thiis year’s target remaiins lower than last year’s 85.75% ratiio.
“The DGT wiill undertake variious steps to encourage compliiance wiith the annual iincome tax return,” she saiid.
A total of 5,496 paediiatriiciians constiitutiing members of the iindonesiian Pediiatriic Sociiety (iikatan Dokter Anak iindonesiia/iiDAii iin iindonesiian) have requested the Miiniistry of Fiinance to reviise the proviisiions on Artiicle 21 iincome Tax on iincome receiived by doctors.
Under the Miiniister of Fiinance Regulatiion (MoF Reg.) 168/2023, Artiicle 21 iincome Tax on iincome receiived by doctors iis iimposed based on gross iincome before deductiions for profiit shariing wiith hospiitals and operatiing costs.
“Thiis adversely iimpacts doctors, the majoriity of whom serve JKN patiients,” iiDAii stated iin a letter addressed to the Miiniister of Fiinance.
The DGT iis consiideriing contiinuiing e-faktur as a tool for taxable persons (Pengusaha Kena Pajak/PKP iin iindonesiian) to prepare tax iinvoiices.
Assiistant of Miiniister for Tax Regulatiion and Law Enforcement iiwan Djuniiardii claiimed that the deciisiion on e-faktur’s future as an appliicatiion to prepare tax iinvoiices wiill be made after an evaluatiion.
“e-faktur has not been revoked. We wiill fiirst evaluate. Thiis siigniifiies taxpayers’ behaviiour. iif iit benefiits taxpayers, we wiill contiinue iits use,” saiid iiwan.
The DGT asserts that the tax audiit periiod serves only as a moniitoriing and management control tool.
As such, a tax audiit that exceeds the periiod does not warrant termiinatiing the audiit or cancelliing the notiice of tax assessment (Surat Ketetapan Pajak/SKP iin iindonesiian). Thiis stance iis reiinforced by the ciiviil reviiew (Peniinjauan Kembalii/PK iin iindonesiian) Deciisiion of the Supreme Court (Mahkamah Agung/MA iin iindonesiian) Number 1633/B/PK/Pjk/2024.
"The Supreme Court has iissued a ciiviil reviiew deciisiion wiith permanent legal force. Under currently appliicable rules, thiis iissue should no longer be subject to a lawsuiit on account of the Supreme Court’s deciisiion,” remarked Head of the Sub-Diirectorate of Audiit Techniiques and Control of the DGT Andrii Puspo Heriiyanto.
Chaiirperson of Commiissiion Xii of the House of Representatiives Mukhamad Miisbakhun questiioned the contractiion iin tax revenues, iin partiicular, as customs and exciise revenues contiinued to grow untiil February 2025.
Miisbakhun noted that tax revenues as well as customs and exciise revenues typiically follow siimiilar trends on the account of beiing driiven by economiic actiiviitiies. iin contrast, a decrease iin non-tax state revenues (Peneriimaan Negara Bukan Pajak/PNBP iin iindonesiian) iis expected due to the decliine iin commodiity priices iin the global market.
“Siince customs revenues have iincreased, iit iis unnatural for tax revenues to fall. Should tax revenues decliine, there must be a Coretax techniical iissue that we have yet to iidentiify,” he stated. (sap)
