Coretax Deposit Purpose Must Be Clear, Tax Amnesty Data for Compliance

Now, taxpayers must specify the intended use of their tax deposits, such as for to pay Article 21 Income Tax, final Income Tax, VAT and so forth. The DGT, nonetheless, asserts that this information is non-binding.

DGT adds that the details merely serve s a reference on the use of the deposits without restricting them to specific types of taxes.

The DGT hopes this feature will help taxpayers manage tax deposits more efficiently.

On another note, a tax deposit refers to a payment not yet allocated to a specific tax obligation. Further, tax payments using tax deposits may also be conducted through overbooking.

Tax deposits may be conducted using three methods: electronic payment via the state revenue system, overbooking or applying for the remaining overpayment after offsetting tax liabilities.

Another widely discussed topic is the National Economic Council’s (DEN) proposal for the Directorate General of Taxes (DGT) to use tax amnesty data to map taxpayer compliance. This idea was coined by DEN Member Chatib Basri.

Chatib suggested that the DGT leverage artificial intelligence to enhance tax compliance.

He further stated that artificial intelligence can assist the authorities in analysing the people’s economic behaviour more effectively. This is especially the case when the tax authorities hold extensive data from tax amnesty and voluntary disclosure programmes.

“We are still weak, particularly in analytics. I reckon that past tax amnesty can be used for predictive behaviour analysis and more,” he claimed on the Endgame Podcast.

He noted that the limited number of the tax authorities has hindered the DGT’s effectiveness in taxpayer services and supervision. To enhance tax compliance, the authority requires digital technology support, including artificial intelligence.

Beyond these two topics, other noteworthy updates include the DGT’s announcement on the filing of the Annual Tax Return, the sharp decline in tax revenues at the start of the year and the House of Representative’s urge for the Supreme Court to establish a special tax chamber.

Below is a full review of the latest tax articles.

DGT’s Announcement on the Annual Tax Return

The DGT issued Announcement No. PENG-20/PJ.09/2025 concerning the provision of services to taxpayers, specifically, related to the filing of the Annual Income Tax Return for individual taxpayers during Ramadan.

In the announcement, 7 points are outlined by the DGT. First, the filing deadline for the Annual Income Tax Return for individual taxpayers is no later than three months after the end of the tax year, as stipulated under Law 6/1983 as amended by Law 7/2021.

Second, regarding the DGT’s business days that are affected by the Nyepi and Eid joint leave. For further information, click the link in the title above.

DGT Blasts Emails to Millions of Taxpayers

The DGT has begun sending email reminders urging taxpayers to file their 2024 annual tax returns (Surat Pemberitahuan/SPT in Indonesian) before the deadline.

According to the Director of Tax Dissemination, Services, and Public Relations of the DGT, Dwi Astuti, the email blast comprising an appeal to file the 2024 annual tax return would be delivered to millions of taxpayers. According to her, the email primarily targets taxpayers who have yet to fulfil their obligations.

A total of 9.12 million taxpayers are expected to receive the email urging the filing of the annual tax return. As of 11 March 2025, at 11:45 Western Indonesia Time (Waktu Indonesia Barat/WIB in Indonesian), the DGT had sent the email blast to 2.55 million taxpayers.

Tax Revenue Plummets by 30.19 Percent

The government reported tax revenue realisation of IDR187.8 trillion as of February 2025, reflecting a 30.19% year-on-year (YoY) decline.

Minister of Finance Sri Mulyani Indrawati stated that the tax revenue was equivalent to 8.6% of the target of IDR2,189.31 trillion.

“Tax revenue amounts to IDR187.8 trillion or 8.6% of the target,” she stated in a press conference.

More than 2,000 Taxpayers Targeted for Joint Supervision

The Ministry of Finance (MoF) is set to implement the transformation of the joint programme as part of its efforts to increase tax revenues.

Deputy Minister of Finance Anggito Abimanyu claimed that the joint programme is one of the strategic initiatives undertaken by the government to reduce the tax gap. To date, at least 2,000 taxpayers have been identified for the joint programme.

“The joint programme across echelon I of the Ministry of Finance has identified over 2,000 taxpayers. We will conduct analysis, supervision, audits, collection and intelligence. This initiative is expected to generate additional revenues,” he said.

House of Representatives Urges Supreme Court to Establish Special Tax Chamber

Member of Commission III of the House of Representatives, Stevano Rizki Adranacus has called on the Supreme Court (Mahkamah Agung/MA in Indonesian) to swiftly establish a special tax chamber.

Stevano believes that the special tax chamber could enhance the role of the Supreme Court in bolstering state revenues. Notably, the Supreme Court has contributed IDR15 trillion and USD85 million to the state through civil review (Peninjauan Kembali/PK in Indonesian) decisions on tax cases.

“These figures may seem impressive. However, upon closer observation, this contribution is derived from 7,200 rulings, out of which the government only won 4%, whereas the private sector won the remaining 6,912 cases,” he elaborated. (sap)