Ideatax

Tax Brief: PER-18/PJ/2025 on the Follow-Up of Verifiable Tax Data

 

With tax revenues and economic growth slowing, the Directorate General of Taxes (DGT) continues to seek ways to maintain taxpayer compliance while boosting collections.

One of the measures taken is through regulatory updates. Most recently, the DGT issued Regulation Number PER-18/PJ/2025 concerning the Follow-Up of Verifiable Tax Data, a derivative regulation providing technical guidance under Minister of Finance Regulation Number 15 of 2025 on Tax Audits.

The regulation’s recital states that its objective is to strengthen taxpayer compliance with tax obligations under prevailing laws and regulations, while also ensuring legal certainty and accountability through the collection of verifiable tax data.

Generally, PER-18/PJ/2025 sets out the types of verifiable tax data that may be pursued through tax supervision and audits. These include:

  1. Tax invoices validated through the DGT’s information system, but not reported in the taxpayer’s monthly VAT return.
  2. Withholding or collection slips for income tax that are not reported by the issuer on their monthly income tax return.
  3. Proof of transactions or tax data that can be directly used to calculate the taxpayer’s liabilities.

     

The regulation further details the types of proof of transactions or tax data that can be used to establish tax obligations, including:

  1. VAT overpayment claims in monthly returns that are not supported by overpayments in the preceding monthly VAT return.
  2. Recalculation of input tax offsets against output tax by taxpayers who are not eligible to apply the input tax credit guidelines for taxable entrepreneurs engaged in both VAT-able and non-VAT-able supplies.
  3. Unpaid or underpaid advance VAT payments.
  4. Misuse of tax incentives.
  5. Input tax credits claimed in violation of provisions.
  6. Unreported or underreported income, identified through withholding tax slips held by the DGT and/or errors in the use of deemed profit norms.
  7. Data and/or information derived from tax regulations, decisions, or dispute resolutions that are final and legally binding, which can be directly used to assess unreported or underreported obligations.
  8. Data and/or information that:
    1. has been the subject of a Request for Explanation of Data and/or Information (Surat Permintaan Penjelasan Data dan/atau Keterangan/SP2DK); and
    2. has been acknowledged in an SP2DK report, signed by the taxpayer, representative, or counsel, confirming their agreement to settle the obligations, but where the obligations remain unmet after the agreed deadline.

 

This regulation takes effect on September 24, 2025. If you need further assistance with audits involving verifiable tax data, Ideatax is ready to support you.

 

Legal References

  • Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation, as amended by Law of the Republic of Indonesia Number 7 of 2021 concerning the Harmonization of Tax Regulations
  • Minister of Finance Regulation Number 15 of 2025 concerning Tax Audits
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