Tax Court Judge Says Lawsuits Rise Over Improper Audit Procedures

Jakarta, 5 November 2025 – Tax Court judge Junaidi Eko Widodo said lawsuits are now being filed over tax audit procedures that taxpayers consider improper. The cases indicate that disputes are no longer limited to the material in Tax Assessment Notices (SKP).

Widodo explained that the rise in disputes stems from the view that audit and supervision processes can produce inaccurate SKP. The issue emerges after the implementation of Finance Minister Regulation No. 15 of 2025 (PMK 15/2025), which defines three audit standards: general, implementation, and reporting.

He stressed the need to strengthen audit procedures and supervision to ensure the validity of SKP. Improved procedures are expected to lower the number of lawsuits and enhance legal certainty for taxpayers.