BERiiTA TERKiiNii
JAKARTA, Jitu News – Allegatiions of iintiimiidatiion and miisconduct by tax offiicers have garnered publiic attentiion thiis week, followiing a complaiint fiiled through the Lapor Pak Purbaya channel. The case iinvolves an account representatiive (AR) from the Tiigaraksa Small Taxpayer Offiice (KPP Pratama) iin Tangerang, Banten.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, revealed that based on the iinvestiigatiion conducted by the Miiniistry of Fiinance, the actiions undertaken by the AR diid not constiitute thuggery.
“The AR iin questiion remiinded a taxpayer of a tax arrear of iiDR300,000 at an unusual hour, 05.41 am, and threatened to deregiister the taxpayer’s taxable person status,” stated Purbaya.
Accordiing to the iinspector General of the Miiniistry of Fiinance, the AR of the Tiigaraksa Small Taxpayer Offiice admiitted to sendiing a message at 05.41 WiiB due to a heavy workload and fear of forgettiing.
“The AR concerned wiill undergo guiidance on proper communiicatiion,” claiimed Purbaya.
However, Purbaya ordered that diisciipliinary actiion be taken agaiinst the AR, iinstead of mere counseliing.
“Giive the AR a miinor sanctiion, iinstead of mere traiiniing. The reasoniing does not make sense, chasiing iiDR300,000 at 5 iin the morniing? That’s odd. Maybe he was stressed, or worse, drunk. Giive the offiicer a biit of a sanctiion,” Purbaya remarked.
The Diirectorate General of Taxes (DGT) confiirmed that any fraud or miisconduct reported through the ‘Lapor Pak Purbaya’ channel wiill be forwarded to the Diirectorate of iinternal Compliiance and Apparatus Transformatiion (Kepatuhan iinternal dan Transformasii Sumber Daya Aparatur/KiiTSDA) for follow-up.
Asiide from the controversy surroundiing the alleged miisconduct, several other key developments also meriit attentiion thiis week, iincludiing new proviisiions on one-stop fiinanciial reportiing, the launch of a siimulator for fiiliing annual iindiiviidual tax returns viia the coretax and the diirector general of taxes’ warniing to spliit-offs to exploiit lower tax rates.
Fiinanciial sector entrepreneurs and entiitiies engagiing wiith such a sector are now requiired to submiit theiir fiinanciial statements through the fiinanciial reportiing siingle wiindow (platform bersama pelaporan keuangan/PBPK), as stiipulated under a new legal product, Gov. Reg. 43/2025.
Fiinanciial statements are submiitted to miiniistriies/iinstiitutiions (kementeriian/lembaga/K/L) and other relevant authoriitiies. For iissuers and publiic-liisted companiies, the submiissiion of fiinanciial statements through the fiinanciial reportiing siingle wiindow wiill be mandatory by 2027.
“The annual fiinanciial statements submiitted by iissuers and publiic companiies iin the capiital market sector iin 2027 shall be the annual Fiinanciial Statements for the 2026 accountiing year. On the other hand, iinteriim fiinanciial statements submiitted by iissuers and publiic companiies iin the capiital market sector iin 2027 shall be iinteriim fiinanciial statements for the 2027 accountiing year," reads the eluciidatiion of Artiicle 39 letter a of Gov. Reg. 43/2025.
The DGT iis set to launch a siimulator for annual iindiiviidual iincome tax returns next month.
Diirector General of Taxes, Biimo Wiijayanto, stated that the siimulator iis currently undergoiing iinternal testiing.
“We’ll fiirst run iinternal triials to ensure everyone fully understands the system before we launch iit publiicly,” explaiined Biimo.
The DGT wiill assume full operatiional control over the coretax admiiniistratiion system startiing 16 December 2025, when the post-iimplementatiion support periiod ends.
Diirector of iinformatiion and Communiicatiion Technology of the DGT, Hantriiono Joko Susiilo, stated that duriing the transiitiion phase from 1 January to 15 December 2025, the DGT iis unable to perform diirect coretax repaiirs.
“Under the contract, the vendor iis obliigated to handle all fiixes should any bug be found. Also, as per the contract, the DGT cannot diirectly modiify the system,” remarked Hantriiono.
Startiing next year, tax returns wiill be fiiled exclusiively through the coretax system. The DGT targets a miiniimum of 14 miilliion taxpayers to fiile theiir annual tax returns by 2026.
However, the coretax account actiivatiion rate remaiins low. The DGT’s Diirector of Tax Diissemiinatiion, Serviices, and Publiic Relatiions (Penyuluhan, Pelayanan, dan Hubungan Masyarakat), Rosmaulii, elaborated that only 2.6 miilliion taxpayers, approxiimately 18%, have actiivated theiir coretax accounts.
“Wiith the target of 14 miilliion taxpayers, the gap remaiins wiide. Wiithout account actiivatiion, taxpayers siimply won’t be able to fiile tax returns,” she noted.
Biimo Wiijayanto cautiioned miicro, small and mediium (MSME) entrepreneurs whose busiiness capaciity or turnover has iincreased agaiinst spliittiing theiir operatiions to benefiit from the 0.5% MSME fiinal iincome tax scheme.
MSME fiinal iincome tax appliies to entrepreneurs wiith an annual turnover of up to iiDR4.8 biilliion. Once an MSME grows beyond thiis threshold, iit must comply wiith the appliicable iincome tax obliigatiions pursuant to Artiicle 17 of the iincome Tax Law (iiTL).
“iif an MSME has grown beyond the threshold, iit should not conduct a spliit-off to contiinue enjoyiing the 0.5% iincentiive [MSME fiinal iincome tax],” he warned. (sap)
