DGT Required to Report Utilization of Data from Institutions and Agencies
The government has updated the provisions concerning the submission of data and information for tax purposes. The change is stipulated in Minister of Finance Regulation (PMK) Number 8 of 2026 (PMK 8/2026), which revises PMK 228/PMK.03/2017.
One of the key changes under the new regulation is the obligation for the Directorate General of Taxes (DGT) to report the utilization of data and information obtained from government institutions, agencies, associations, and other parties.
This provision is stipulated in Article 5A of PMK 8/2026. The article states that the DGT must deliver a notification on the utilization of data and information to the institutions or agencies submitting the data.
With this provision, the institutions or agencies can see how the data they submitted are utilized for tax administration purposes.
105 Institutions Required to Submit Tax Data
In general, PMK 8/2026 requires government institutions, agencies, associations, and other parties to periodically submit data and information related to taxation.
The list of institutions required to submit such data is provided in the appendix to the regulation. Under the latest provision, the number of institutions required to report data has increased to 105 institutions, divided into 52 group institutions.
This number is higher compared to the previous regulation, which only covered 88 institutions.
The type of data and information submitted by each institution is different, depending on the authority, characteristics, and functions of the institution. Data submission may be carried out through electronic or non-electronic means.
DGT Authorized to Request Additional Data
In addition, PMK 8/2026 also grants authority to the DGT to request additional data and information if the data received is deemed insufficient for tax purposes.
Such request is submitted through an official letter to the head of the relevant government institutions, agencies, associations, or other parties.
The letter must at least include the type of data requested, the format and method of submission, and the reason for the request.
The requested data must reflect the taxpayer’s tax position, such as business activities, business turnover, income, and assets.
In response, the relevant institution or agency is required to provide the requested data and information within a maximum period of one month from the date the letter is received.
