Tax Office Audit Coverage Ratio Drops to 0.83 percent in 2024

The Directorate General of Taxes (DJP) reported that the audit coverage ratio (ACR) for 2024 fell to 0.83 percent, down from 1 percent in 2023. The figure appears in the DJP Annual Report 2024 released on 2 December 2025.

The decline is driven by a 23.7 percent rise in corporate taxpayers filing tax returns, reaching 2.06 million, while the number of audited corporations increased only 17.2 percent to 47,485. Consequently, the corporate audit ratio dropped from 2.43 percent to 2.3 percent, and audits of individual taxpayers fell 13 percent despite a 37.7 percent increase in individual filings.

A lower coverage ratio signals challenges for the tax authority in monitoring compliance, especially as the corporate taxpayer base expands. For taxpayers, the trend may affect the frequency of audits and potential tax adjustments in the future.