January 6, 2026 | 11:25 pm
TEMPO.CO, Jakarta - Finance Minister Purbaya Yudhi Sadewa has issued new regulations to oversee tax compliance. The policy is stipulated in Finance Ministerial Regulation Number 111 of 2025 concerning Supervision of Taxpayer Compliance, which took effect on January 1, 2026.
"For the development of taxpayers in relation to the implementation of the self-assessment tax system, supervision of taxpayer compliance is necessary to achieve taxpayer compliance with the provisions of tax regulations," as written in the regulation cited on Tuesday, January 6, 2026.
The authority to conduct supervision is given to the Directorate General of Taxes. Supervision consists of registered taxpayer supervision, unregistered taxpayer supervision, and regional supervision. The types of taxes supervised include Income Tax, Value Added Tax, Luxury Goods Sales Tax, Stamp Duty, Land and Building Tax, Sales Tax, Carbon Tax, and other taxes administered by the Directorate General of Taxes.
Based on Article 4 of the regulation, the forms of supervision activities include requesting explanations of data and/or information from taxpayers; holding discussions with taxpayers; inviting taxpayers to attend the Directorate General of Taxes office either physically or through online media; conducting visits; issuing advisories; giving warnings; requesting transfer pricing documents; collecting economic data in the working area; issuing letters for supervision purposes; and carrying out supporting supervision activities in accordance with tax regulations.
Meanwhile, in the implementation of supervision, taxpayers must respond to requests for explanations of data, information, or advice within the specified period. Taxpayers must also comply with invitations to attend the Directorate General of Taxes office either physically or through online media. In addition, taxpayers must provide an opportunity for the Director General of Taxes to make visits.
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