Director General of Taxes at the Ministry of Finance Bimo Wijayanto said tax refunds for overpayments would continue to be processed based on certain considerations and in accordance with established procedures.
Bimo made the statement following allegations that the Directorate General of Taxes (DGT) had held up tax refund requests submitted by a number of companies.
According to Bimo, the DGT processes tax refunds selectively by taking into account taxpayers’ compliance levels and the sectors in which they operate.
“Tax refunds are indeed processed selectively, in a more measured, planned, and targeted manner, particularly for sectors with taxpayers that are genuinely compliant,” Bimo told reporters after attending the handover ceremony for the position of Minister of Finance at the Ministry of Finance’s office in Jakarta on Tuesday (September 15, 2026).
He explained that several companies’ tax refund applications were still undergoing audits. The process, he said, was being carried out in accordance with established standard operating procedures (SOPs).
Bimo stressed that the DGT must conduct audits in accordance with applicable regulations.
“Tax audits also have standards and SOPs. Certainly, the DGT is not in a position to violate those SOPs,” he said.
Going forward, tax refund policies will be aligned with the directives of Finance Minister Suahasil Nazara. Their implementation will also take into account development financing needs and the government’s fiscal conditions.
“We also need to adjust to development financing needs. At the same time, we have to manage the deficit so that the state budget (APBN) remains strong, sound, resilient, and sustainable,” Bimo said.
From the business community, Indonesian Employers Association (Apindo) Chairman Shinta Kamdani called on the government to ensure that a resolution mechanism is available for companies facing tax refund issues.
Shinta said timely tax refunds have a direct impact on companies’ cash flow. Funds tied up in the refund process, she added, could affect companies’ ability to carry out their business activities.
“We hope the refunds can also be resolved. This will certainly place a significant burden on companies, particularly in terms of cash flow. Tax refunds are very important for them to be able to continue running their businesses,” Shinta said.
According to information on the DGT’s official website, tax refunds may be granted under two circumstances.
First, a refund may be issued for tax that was not actually due. This applies when a taxpayer has paid an amount of tax that, under the applicable provisions, was not actually payable.
Second, a refund may be granted for overpayments of income tax, value-added tax (VAT), and/or luxury goods sales tax.
Such overpayments may be claimed back when the amount of tax paid exceeds the amount of tax actually due.
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