Tax Arrears of at Least IDR 100 Million: DGT May Block Access to Public Services
JAKARTA. The Directorate General of Taxes (DGT) of the Ministry of Finance has tightened the tax collection efforts by expanding its authority to include the restriction and even blocking of public services for delinquent taxpayers. This move comes amid the still-significant volume of uncollected tax arrears, estimated to range between IDR 50 trillion and IDR 60 trillion.
The policy is set out in the Director General of Taxes Regulation (Perdirjen) No. PER-27/PJ/2025 on the procedures for issuing recommendations and/or submitting requests for the restriction and blocking of certain public services in the context of tax collection. The regulation was enacted by Director General of Taxes Bimo Wijayanto on 31 December 2025 and simultaneously revoked the previous provisions under PER-24/PJ/2017.
Under this regulation, the DGT may request public service-providing institutions to restrict or block access for taxpayers who have not settled their tax arrears, including related collection costs.
“The Director General of Taxes may issue recommendations and/or submit requests for the restriction or blocking of certain public services in the context of tax collection,” as stipulated in Article 2 paragraph (1) of PER-27/PJ/2025, as quoted from kontan.co.id.
Public Services at Risk of Being Blocked
The public services that may be subject to restrictions include access to the Legal Entity Administration System (SABH), customs services, and other public services deemed relevant to support the effectiveness of tax collection. Restrictions may be imposed if a taxpayer has tax arrears of at least IDR 100 million that have obtained final and binding legal force (inkracht) and for which a Distress Warrant has been issued. However, this minimum threshold does not apply if the restriction is intended to support the seizure of land and/or buildings.
The process for proposing restrictions or blocking is carried out by officials of the Tax Office (KPP), either through a submission to echelon II officials within the DGT or directly to the relevant public service–providing institutions. Following administrative and substantive reviews, the proposal may be approved or rejected in accordance with the criteria set out in PER-27/PJ/2025.
The regulation also governs the mechanism for restoring access to public services. Access may be reinstated if the tax arrears have been fully settled, a tax court decision eliminates the tax debt, a seizure with sufficient value has been carried out, or the taxpayer has obtained approval for installment payments or a deferral of tax payment.
This tightening measure aligns with the still-substantial level of outstanding tax arrears. The Minister of Finance, Purbaya Yudhi Sadewa, previously disclosed that as of the end of 2025, uncollected tax arrears stood at around IDR 50 trillion to IDR 60 trillion, originating from approximately 200 taxpayers.
Meanwhile, Director General of Taxes Bimo Wijayanto stated that throughout 2025, the DGT successfully secured IDR 13.1 trillion from the collection of large delinquent taxpayers. These funds were collected from more than 124 taxpayer entities targeted for intensive enforcement actions.
Going forward, the DGT has confirmed that active tax collection efforts will continue, particularly for tax arrears that are already inkracht and fall due in 2026. (KEN)
