#Information Exchange

DGT Required to Report Utilization of Data from Institutions and Agencies

PMK 8/2026 requires the DGT to submit reports on the utilization of tax data received from government institutions, agencies, associations, and other parties. The regulation also expands the number of institutions required to submit data to the DGT to 105. This article outlines the new provisions and the DGT’s authority to request additional data for tax purposes.  

Feb 28, 2026

Expanded Account Coverage: E-Money Must Be Reported under AEOI

The government has expanded the scope of AEOI reporting to include E-Money and Central Bank Digital Currency (CBDC). The new provisions also strengthen account identification procedures and the reporting of controlling person information.

Nov 5, 2025

DGT–Directorate General of AHU Cooperation Boosts Revenue to IDR 896.6 Trillion

The cooperation between the Directorate General of Taxes (DGT) and the Directorate General of Legal Administrative Affairs (Ditjen AHU) has contributed to state revenue reaching up to IDR 896.6 trillion through the utilization of beneficial ownership data and the AHU Online system. A new agreement has been signed to strengthen tax compliance.

Sep 22, 2025

DGT Consolidates Rules on Exchange of Information for Taxation

The Directorate General of Taxes (DGT) has issued PER-10/PJ/2025, which consolidates regulations on the exchange of information for cross-border taxation. This includes mechanisms for exchange upon request, spontaneous exchange, and automatic exchange, as well as investigative cooperation such as competent authority meetings, tax examinations abroad, and simultaneous tax examinations.

Jun 30, 2025

Simultaneous Tax Examination: An Alternative to Prevent Double Taxation in Transfer Pricing Disputes

In cross-border transfer pricing disputes, Simultaneous Tax Examination (STE) serves as an important alternative to prevent double taxation. Learn how STE, as outlined in PER-10/PJ/2025, offers a more collaborative solution compared to the traditionally less effective Mutual Agreement Procedure (MAP).

Jun 27, 2025

DGT Updates AEoI Participant List and Reporting Destinations

The Directorate General of Taxes (DGT) has updated the list of participating countries/jurisdictions and reporting destinations in the automatic exchange of information (AEoI) program.

Jan 31, 2025

DGT Updates the Registration Method of Financial Institutions Under AEoI

The Directorate General of Taxes (DGT) has updated the provision regarding the procedures for registration of Financial Institutions and how to submit reports, related to the Automatic Exchange of Information (AEoI).

Jul 22, 2024

Updated, Indonesia's List of AEoI Participating Jurisdictions and Destinations Expands

The Directorate General of Taxes (DGT) announced an update to the list of participating countries or jurisdictions and reporting destinations related to implementing the Automatic Exchange of Financial Account Information (AEoI).

Mar 4, 2024

DGT Collaborates with 113 Local Governments to Expand Data Exchange Cooperation

Directorate General of Taxes (DGT) continues the information exchange program with 113 local governments by signing the fifth phase of cooperation agreement with DGT

Aug 24, 2023

Secure Revenue, DGT Integrates Banking Taxation Data

Jun 30, 2022

AEoI Implementation Is No Longer Manual; Special Application Used

So far, the provision of financial data at the request of the DGT consisting of information, evidence or information (IBK) is done manually, using postal or expedition services.

Jun 22, 2022

DGT and Australian Taxation Office Agree to Exchange Information

This cooperation is related to the automatic exchange of information on tax withholding slip of income tax (PPh). With this agreement, the DGT will receive income information that Indonesian taxpayers receive from Australia on a regular basis.

Sep 11, 2020