Lessons from Purbaya’s Case: Why Can Taxpayers End Up with Underpaid Taxes?

JAKARTA. An underpayment status in the filing of the Annual Tax Return (SPT) is often perceived as an error. In fact, under certain conditions, it can occur naturally within the tax system, especially for taxpayers with more than one source of income.

This is reflected in the experience of Purbaya Yudhi Sadewa, who admitted to an underpayment of around IDR 50 million when filing his 2025 Annual Tax Return.

“If you work in multiple places, you will almost certainly have an underpayment, unless it’s only from one employer,” Purbaya said at the Ministry of Finance office in Jakarta on Wednesday (March 25), as quoted by CNBCIndonesia.com.

Purbaya explained that in 2025, he earned income from two sources: as Chairman of the Board of Commissioners of Indonesia Deposit Insurance Corporation (LPS) and as Minister of Finance starting September 2025.

“Right now, part of my income still comes from LPS, and part from here (the Ministry of Finance),” he said.

He estimated the underpayment at around IDR 50 million. “About IDR 50 million, I think,” he added.

Causes of Underpayment

Responding to the issue, Head of the Bureau of Communication and Information Services at the Ministry of Finance, Deni Surjantoro, emphasized that an underpayment status is a normal occurrence within the tax system.

“All income is consolidated in the tax calculation, while tax withholding by each employer is conducted separately. This can create a gap between the tax already withheld and the tax payable, including due to the application of progressive tax rates,” Deni explained.

On another note, Purbaya also highlighted technical challenges during the tax filing process. He admitted that the process was not entirely smooth and required assistance from tax officers.

“I didn’t fill it out myself. I was assisted by tax officers. Sometimes the system goes in circles,” he said.

Purbaya added that the Coretax system still needs continuous improvement to ensure smoother tax reporting.

“As for the Coretax software itself, we will continue to improve it,” he noted.

The Ministry of Finance affirmed that Purbaya’s tax return was filed in accordance with regulations and on time. The government also urged taxpayers to continue fulfilling their tax obligations properly.(KEN)