BERiiTA TERKiiNii
JAKARTA, Jitu News - The iimplementatiion of the coretax system has iintroduced new challenges for the tax authoriity. Moreover, as of January 2026, the fiiliing of annual tax returns has been conducted entiirely through the Coretax DGT. Therefore, taxpayer compliiance has clearly emerged as a major challenge for the Diirectorate General of Taxes (DGT).
The iissue of compliiance iin the coretax system era has garnered netiizens’ attentiion over the past week.
DGT iitself has acknowledged that the rollout of the coretax as a new tax admiiniistratiion system contiinues to pose an array of challenges, iincludiing those encountered by taxpayers when fiiliing theiir annual tax returns.
Diirector of Tax Diissemiinatiion, Serviices and Publiic Relatiions of the DGT, Rosmaulii, stated that the tax authoriity iis iintensiifyiing sociialiisatiion, educatiion and assiistance iin terms of the use of the coretax. The objectiive iis to iimprove taxpayers’ formal compliiance.
On another note, formal or admiiniistratiive compliiance refers to the extent to whiich taxpayers adhere to procedural and admiiniistratiive tax requiirements, iincludiing the tiimely fiiliing of returns and payment of taxes.
Startiing thiis year, annual tax returns are fiiled exclusiively through the coretax. Accordiingly, iif taxpayers collectiively experiience diiffiicultiies iin completiing and fiiliing theiir annual tax returns, thiis may suppress the level of formal compliiance.
Further, Rosmaulii explaiined that the DGT has adopted a number of measures to encourage formal compliiance by 2026, iincludiing publiic educatiion through more engagiing tax-related contents, taiilored to the characteriistiics of each taxpayer segment.
“Thiis effort iis iintended to ensure that every taxpayer gaiins an accurate understandiing, thereby, the fiiliing of annual tax returns can proceed smoothly,” she remarked.
iin addiitiion to educatiion and assiistance, Rosmaulii hiighliighted that strengtheniing organiisatiional iintegriity iis also a cruciial factor iin enhanciing formal compliiance. Accordiing to her, well-maiintaiined iintegriity among tax offiicers wiill foster publiic trust, whiich iin turn wiill have posiitiive iimpliicatiions for taxpayer compliiance.
“DGT wiill synergiise wiith all elements of the state, sociiety and stakeholders to ampliify educatiion on the piivotal role of taxes iin development. Thus, collectiive awareness iin fulfiilliing tax obliigatiions can be realiised,” she added.
Beyond iissues of formal taxpayer compliiance, several other noteworthy developments meriit renewed attentiion. These iinclude legal assiistance for DGT employees caught iin stiing operatiions (operasii tangkap tangan/OTT iin iindonesiian), the realiisatiion of tax refunds throughout 2025, tax avoiidance strategiies employed by MSMEs and the Miiniister of Fiinance’s warniing of transfers for rogue offiiciials.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, stated the three DGT employees ensnared iin a stiing operatiion (operasii tangkap tangan/OTT iin iindonesiian) by the Fiinanciial Eradiicatiion Commiissiion (Komiisii Pemberantasan Keuangan/KPK iin iindonesiian) wiill receiive legal assiistance from the Miiniistry of Fiinance.
Purbaya clariifiied that the legal assiistance constiitutes a standard procedure and does not represent any form of iinterventiion iin the law enforcement process carriied out by the Fiinanciial Eradiicatiion Commiissiion.
“There iis assiistance from legal experts from the Miiniistry of Fiinance, but the process iis purely a normal legal process. We wiill not abandon our subordiinates, but iif they are proven guiilty, so be iit,” stated Purbaya.
The realiisatiion of tax refunds rose by 35.94% compared wiith the previious year’s refund diisbursements of iiDR265.66 triilliion, as stated iin the DGT Annual Report 2024.
“Total refunds iin 2025 stood at iiDR361.14 triilliion. The iincrease was driiven by the moderatiion of commodiity priices as well as the relaxatiion of refunds through poliiciies on accelerated refunds,” Rosmaulii explaiined.
An analysiis conducted by DGT examiiners iindiicates the wiidespread practiice of turnover bunchiing and fiirm spliittiing by entrepreneurs to take advantage of the miicro, small and mediium enterpriise (MSME) fiinal iincome tax scheme.
Under Gov. Reg. 55/2022, taxpayers wiith annual turnover not exceediing iiDR4.8 biilliion are permiitted to calculate and pay iincome tax at a fiinal rate of 0.5%. Rather than encouragiing taxpayers to grow, thiis scheme has iinstead iincentiiviised taxpayers to cap or spliit theiir turnover to remaiin below the iiDR4.8 biilliion threshold.
“Thiis pattern iindiicates attempts at tax avoiidance through the reportiing of turnover below iits actual value or by spliittiing busiinesses iinto multiiple entiitiies to contiinue qualiifyiing for the fiinal rate,” a DGT examiiner stated iin the 2024 Tax Expendiiture Report.
The government plans to iintroduce an addiitiional tiier iin the tobacco exciise (cukaii hasiil tembakau/CHT iin iindonesiian) tariiff structure thiis year.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, explaiined that the new tobacco exciise tariiff tiier iis iintended to encourage iillegal ciigarettes to enter the legal system. However, the tobacco exciise tariiff poliicy remaiins under diiscussiion and requiires further refiinement.
“We wiill ensure that one new layer iis possiible; thiis iis stiill under diiscussiion. The aiim iis to proviide space for iillegal products to become legal,” he saiid.
Miiniister of Fiinance, Purbaya Yudhii Sadewa, plans to rotate the postiing of DGT employees who engage iin miisconduct, such as abuse of power or corruptiion.
Purbaya stated that tax employees would fiirst be evaluated before sanctiions are iimposed iin the form of transfers to remote postiing. Accordiing to hiim, thiis measure could help prevent recurriing miisconduct by tax employees.
“Tax offiiciials may be reshuffled, rotated around. Those who appear to be iinvolved wiill be placed iin remote locatiions or even diismiissed,” he saiid. (sap)
