Refund Discrepancy Falls 28 Percent to IDR 16.46 Trillion in 2024

The Directorate General of Taxes (DJP) reported that the refund discrepancy—tax not approved—amounted to IDR 16.46 trillion in 2024, a decline of 27.93% from the previous year. At the same time, total restitutions paid to taxpayers reached IDR 265.66 trillion, up 18.77% from 2023.

Refund discrepancy refers to the tax amount that is not approved after audit of restitution requests submitted through the Annual Tax Return (SPT). DJP data show the figure fluctuated over the past five years, peaking at IDR 22.84 trillion in 2023 and hitting a low of IDR 4.03 trillion in 2020.

The drop in refund discrepancy suggests fewer restitution applications were rejected, while the rise in total restitutions improves taxpayers’ cash flow. For the government, the trend may enhance tax compliance by providing faster and more transparent restitution processes.