JAKARTA. The Directorate General of Taxes (DGT) has issued Director General of Taxes Circular Letter No. SE-8/PJ/2026 as a guideline for implementing taxpayer compliance monitoring.
One of the key provisions drawing attention is the coordination with Babinsa (Village Supervisory Non-Commissioned Officers) and Bhabinkamtibmas (Community Security and Public Order Officers) during field data collection activities.
Issued on July 15, 2026, SE-8/PJ/2026 serves as a follow-up to Minister of Finance Regulation No. 111 of 2025 on taxpayer compliance monitoring. The circular strengthens the DGT's monitoring framework, covering everything from data collection to improvements in business processes for compliance monitoring.
Field and Non-Field Data Collection
Under SE-8/PJ/2026, data collection is a key stage in taxpayer compliance monitoring. It is conducted to obtain information on taxpayers and taxable objects as the basis for compliance monitoring activities.
Field data collection involves visits to taxpayers' residences, registered offices, business premises, places of work, or other relevant locations. Meanwhile, non-field data collection is carried out using information technology and other administrative tools without requiring an on-site visit.
During field data collection, DGT officials may also conduct web scraping and coordinate with Babinsa and Bhabinkamtibmas as part of developing information networks.
Data Collection Approaches
The circular provides that data may be collected through various approaches, including:
Site visits;
Canvassing;
Direct observation;
Information network development, including coordination with Babinsa and Bhabinkamtibmas;
Technology-based methods, such as remote sensing and web scraping;
Information gathered from media sources;
Reviews of journals and academic publications;
Analysis of previously unidentified data;
Taxpayer profiling, economic area profiling, and mirroring of audit, investigation, and other business process results;
Taxation partnerships; and
Other methods that do not conflict with prevailing laws and regulations.
Enhanced Compliance Monitoring Process
In addition to regulating data collection procedures, SE-8/PJ/2026 aims to improve the DGT's compliance monitoring business processes to make planning and implementation more effective.
These improvements include refining business processes, adapting to advances in information technology, and aligning compliance monitoring with other DGT functions, such as taxpayer education, tax audits, intelligence, and law enforcement.
The circular also emphasizes greater accountability in formal reviews, clearer differentiation of compliance review techniques, and stronger integration between compliance reviews and follow-up actions. Through these guidelines, the DGT expects taxpayer compliance monitoring to become more targeted, well-documented, and integrated. (KEN)
