Tax Authority Signals Checks on Concrete Data to Boost Compliance

On 22 October 2025, Tax Director General Bimo Wijayanto told the House of Representatives Commission XI that the primary strategy to meet revenue targets is through tax audits. He announced the issuance of Director General Regulation No. 18/PJ/2025 (PER 18/2025), which sets out procedures for following up concrete taxpayer data.

PER 18/2025 derives from Treasury Regulation No. 15 of 2025 on Tax Audits (PMK 15/2025) and defines concrete data—such as approved VAT invoices not reported, unrecorded withholding tax certificates, or improperly used tax incentives—as triggers for specific audits. A specific audit examines one or several items in a tax return and must be completed within one month.

For taxpayers, compliance means having complete documentation, conducting regular internal audits, and using an integrated accounting system. Failure to meet the SP2DK deadline or to provide consistent data can lead to further audits, unilateral adjustments, or administrative penalties. Consequently, businesses are advised to review their tax filings and consult tax experts to mitigate the risk.