Audit Plan: Tax Examination Blueprint Under Indonesian Rules

Indonesia has operated a self‑assessment tax system since 1984. To verify compliance, the Directorate General of Taxes (DJP) initiates tax examinations, starting with the preparation of an audit plan.

Under PER‑23/PJ/2013, an audit plan is a work plan drafted by the supervising tax examiner and must be approved by the head of the audit unit. It includes the taxpayer’s details, the audit team roster, identified issues, an estimated completion date, and the tax items to be examined.

The examination timeline consists of a testing phase—up to five months for a complete audit, three months for a focused audit, or one month for a specific audit—and a final discussion and reporting phase (PAHP) lasting up to 30 working days. Knowing the audit plan enables taxpayers to prepare for the audit schedule and comply with reporting deadlines, aiding efficient tax administration.