Tag
#Tax Compliance
Showing 1-16 of 16 items
articleUnderstanding Cooperative Compliance and Tax Control Framework: The Foundation of Future Tax Compliance
The Tax Control Framework (TCF) serves as a fundamental foundation in the implementation of Cooperative Compliance. This article examines the principles, objectives, and benefits of TCF in fostering tax compliance grounded in transparency and justified trust.
Apr 14, 2026
articleIneffective, DGT to Shift from Tax Enforcement to Cooperative Compliance
The Directorate General of Taxes (DGT) plans to shift from a tax enforcement approach to cooperative compliance, as the latter is considered more effective in promoting taxpayer compliance and reducing disputes. Learn more about DGT’s explanation and the development of the Tax Control Framework (TCF) by the Ministry of Finance as the foundation for a new tax risk management system.
Nov 19, 2025
articleDGT Issues Regulation on Tax Compliance Testing Based on Concrete Data
The Directorate General of Taxes (DGT) has issued PER-18/PJ/2025 concerning the follow-up on concrete data as a basis for testing taxpayer compliance, covering invoices, withholding slips, and tax-related transactions.
Sep 29, 2025
articlePromoting Tax Compliance Through Prize Lotteries: Is It Feasible in Indonesia?
Pay taxes, get rewarded? Learn How Taiwan’s Receipt Lottery System Boosts Tax Compliance and Its Potential Application in Indonesia
May 2, 2025
articleAnnual Tax Filing Compliance Rises 3.26% Ahead of Penalty Waiver Deadline
As of the April 11, 2025 deadline for the administrative penalty waiver for late filing, a total of 12.79 million Annual Tax Returns (SPT) had been submitted, representing a 3.26% increase compared to the same period in 2024.
Apr 13, 2025
articleRevealed! Government Drafting Plans for Tax Amnesty Vol. III
The government has once again floated the idea of a third phase of the tax amnesty program to enhance tax compliance and boost state revenue.
Jan 3, 2025
articleFostering a Chemistry between Gen Z and Tax
Generation Z aka Gen Z is identified as a generation that usually spends their time on social media, likes instant methods, and is considered lazy. However, behind all the bad stereotypes, Gen Z turns out to have enormous potential, one of which is for state revenue.
Jan 17, 2024
articleSoaring, Number of Registered Taxpayers Increased by 16.5 million in 2021
The number of taxpayers (WP) registered until the end of 2021 has increased significantly, namely 16.5 million to 66.3 million, compared to 2020, which only amounted to 49.8 million taxpayers.
Dec 1, 2022
articleHave a Significant Role, Let's Discover Some Tax Functions in Indonesia
As the largest source of state revenue, taxes have a number of important roles. Apart from financing development, taxes also have other functions.
Jul 25, 2022
articleEven Astronauts Can't Get Away From Taxes, Let alone Crazy Rich
Recently, people with new money have emerged and they were fond of showing off their wealth on social media but forgot to report their tax returns. In fact, even astronauts can't run away from taxes, let alone Crazy Rich.
Apr 12, 2022
articleTax Amnesty Vol. II: For What and Whom?
For what and for whom is the tax amnesty? Not all Indonesians have the ability to pay redemption and need amnesty. Except, the 1% of the wealthy who control nearly half of the country's wealth (Global Wealth Report 2018)
Jun 8, 2021
articleDGT Divides Tax Monitoring System into Two Segments
The Directorate General of Taxes (DGT) has divided the supervisory authority in each Tax Office into two segments, the strategic taxpayer and other taxpayers based on region.
Apr 29, 2021
articleQuestioning Procrastination and Non-Compliance in Reporting Tax Returns
This procrastination attitude is reflected in most taxpayers who usually delay the reporting of annual Income Tax Returns (SPT PPh). This bad habit affects tax non-compliance.
Mar 22, 2021
articleTightening the Supervision, DGT Can Access Local Government Data
Some local government data that will be accessed by DJP such as business license in various sectors, ranging from tourism sector, plantation, to mining. This is in line with the economic potential of an area.
Aug 27, 2020
articleDGT Extends The Submission of Annual Individual Income Tax Return
The Directorate General of Tax (DGT) extends the deadline for the submission of Annual Individual Income Tax Return (Surat Pemberitahuan Pajak Penghasilan Orang Pribadi/ SPT PPh OP). Normally, the deadline for the submission is on 31 March of every year.
Mar 16, 2020
articleTax Refund: A Right or An Obligation?
Fundamentally, refund is a basic right for Taxpayers and, in the opposite, an obligation for the tax authority.
May 24, 2019
