The Directorate General of Taxes (DGT) of the Ministry of Finance (MoF) is still facing challenges in meeting the 2026 tax revenue target. In the last two months of this year, the tax authority needs to collect approximately IDR 500 trillion to bring revenue closer to the 2026 State Budget (Anggaran Pendapatan dan Belanja Negara/APBN) target of IDR 2,357.7 trillion.
According to the Ministry of Finance's latest report, tax revenue as of September 2026 was recorded at IDR 1,607.6 trillion, or 68.2% of the APBN target. With this achievement, the government still needs to optimize revenue in the fourth quarter of 2026.
Director General of Taxes, Bimo Wijayanto, said the DGT has prepared several policy instruments to support this target. These include appointing marketplaces as tax collectors, reducing administrative sanctions, implementing the global minimum tax (GMT), and the Foreign Digital Transaction Tax Collection System (SPP-TDLN).
"We will present the detailed figures tomorrow in the November edition of APBN KiTA. However, based on preliminary estimates, there is still around IDR 500 trillion in revenue that must be collected during November and December," said Bimo during the DGT MoF Media Gathering in Bogor, Thursday (November 12, 2026).
In addition to new policies, the DGT is striving to improve taxpayer compliance through a behavioral nudging approach. This method prioritizes encouraging and reminding taxpayers to fulfill their tax obligations, ensuring compliance is not built solely through law enforcement.
From an organizational perspective, the DGT is also strengthening human resources (HR) competencies, specifically Account Representatives (AR), and continuing the transition to functional positions. This step is directed at increasing professionalism and ensuring employee performance can be measured based on individual indicators.
This functional role implementation also aims to develop tax officers who act with professionalism, integrity, transparency, and accountability in carrying out their tax collection duties.
Bimo conveyed that the gradual implementation of the functional role policy in several tax service offices (KPP), including the Medium Tax Office (KPP Madya), has begun to show positive developments. The DGT's evaluation for the period of August 2025 to August 2026 showed that tax supervision activity and quality increased by around 65%. Meanwhile, tax audit activities increased by around 24%.
Strengthening is also being carried out on the Coretax system. The DGT continues to develop analytical features and artificial intelligence (AI) to assist in supervision and taxpayer compliance examinations.
Bimo also revealed that Coretax has been integrated with the AI Analytics feature to support the optimization of tax administration management.
A number of analytical tools that were previously run through additional mechanisms outside the system are now starting to be integrated directly into Coretax.
"Therefore, strengthening needs to be carried out in both the human resources for tax collection and the Coretax system, which we continue to improve," he said.
Furthermore, Indonesia's participation in the automatic Exchange of Information (EOI) mechanism for the GloBE Information Return also expands the DGT's access to multinational companies' tax data. This information can be used to examine the compliance of companies included in the GMT scope without manually requesting data.
Bimo hopes that the combination of tax policies, HR strengthening, and administration system refinement can help the DGT optimize revenue by the end of 2026.
He also emphasized the importance of cross-directorate general coordination to maintain fiscal resilience and ensure the APBN remains capable of serving as an economic shock absorber.
"We remain optimistic by strengthening synergy and coordination with relevant directorates general so that the APBN remains robust in carrying out its role as a shock absorber and maintaining economic resilience," said Bimo.
Also Read:
Tax Refunds Decline, Revenue Targets Pose Challenge
Tax Revenue Reaches 68.2% of 2026 Budget Target as of September
DGT Reaffirms Tax Refunds Amid Higher 2027 Revenue Target
Writer: Fiorentina Renata Trixie | Editor: Thomas Rizal
