WTS Indonesia is a professional service firm focusing on the provision of Indonesian tax services. Equipped with decades of experience in dealing with complex Indonesian tax ecosystem, Tomy Harsono founded WTS Indonesia in 2019 where the firm started aiming to excel in the market from that point on
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Data Collection for Cross-Examination – PMK 8 of 2026
Data Collection for Cross-Examination – PMK 8/2026
The Minister of Finance issued PMK No. 8 of 2026, which expands the authority of Indonesia’s Directorate General of Taxes (DGT) to obtain additional tax-related data and information whenever previously submitted information is deemed insufficient. As an amendment to PMK 228/PMK.03/2017, this regulation strengthens Indonesia’s data-based tax oversight framework by shifting the DGT’s role beyond merely receiving routine information from government agencies, institutions, associations, or other parties. The Director General of Taxes is now expressly authorized to collect supplementary tax data related to specific events or transactions connected to a taxpayer’s tax obligations when existing data is considered inadequate for compliance monitoring or tax examination purposes. Such information may include data reflecting a taxpayer’s business activities, business turnover, income, and assets, thereby providing broader visibility into the taxpayer’s overall tax profile.
To ensure procedural legitimacy, requests for additional data must be made through an official written request addressed to the head of the relevant institution, clearly specifying the type of data required, the format and method of submission, and the legal or administrative basis for the request. Institutions receiving such requests are obligated to provide accurate data reflecting actual conditions within one month from receipt of the request, either electronically or through direct submission in accordance with applicable regulations. In addition to broadening the DGT’s authority, PMK 8/2026 also reinforces the principles of accountability and transparency. Under Article 5A, the Director General of Taxes is required to notify data-providing institutions regarding how submitted data is utilized, thereby promoting legal certainty and responsible governance in the use of tax information. This reporting mechanism is intended to ensure that the data collected is used appropriately for tax supervision and enforcement purposes while maintaining sound governance standards. Overall, PMK 8/2026 represents a significant step in strengthening Indonesia’s national tax administration system by combining broader data access, enhanced compliance testing capabilities, and greater transparency to support more effective tax enforcement without compromising principles of good governance.
Practical Impact on Businesses and Taxpayers
In practice, this means businesses will face significantly greater cross-verification across multiple data sources, including tax filings (SPT Masa and SPT Tahunan), financial statements, Coretax records, OSS/NIB registrations, LKPM reports, banking information, and third-party transactional data. Any inconsistencies—whether in reported revenue, withholding tax positions, related-party transactions, licensing information, or beneficial ownership structures—may be identified more quickly through integrated data matching systems.
As a result, companies should anticipate more data-driven audits, increased scrutiny over transfer pricing and affiliated transactions, and greater exposure to compliance risks arising not only from substantive tax issues but also from administrative mismatches.
For taxpayers, PMK 8/2026 effectively marks a shift in Indonesia’s tax administration—from a traditional reporting-based system toward a more comprehensive tax intelligence and enforcement model. This makes internal data consistency, documentation readiness, and strong coordination across functions (tax, finance, legal, and corporate secretarial) increasingly critical.
It is also important to note that taxpayer data may be cross-checked against various external sources. However, such data may not always be fully accurate or of high quality. Therefore, taxpayers should ensure the robustness and reliability of their own data sources, as well as maintain proper documentation to support their positions.
Is your business ready to face a new cross-examination tax data approach based on PMK 8/2026? We are here to help your company strengthen compliance, align reporting, and navigate this evolving regulatory landscape with confidence.
Your Contacts
Tomy Harsono
Partner (Consulthink)
T +62 811 9196 939
Tomy.harsono@wtsindonesia.com
Andy Irawan
Manager
T +62 895 0612 2020
andy.irawan@wtsindonesia.com
info@wtsindonesia.com
www.wtsindonesia.com
WTSIndonesia
+62 21 506 789 68
Further Filing Guidance Under The New Coretax System
Further Filing Guidance Under The New Coretax System
Further filing guidance under the Coretax system, as regulated by PER-3/PJ/2026, establishes clearer and more structured procedures for the submission, validation, and processing of tax returns (SPT).
Building on this framework, the regulation introduces a more stringent, system-driven approach to compliance by prioritizing electronic filing and reinforcing validation controls. An SPT is considered officially filed only after it has successfully passed system validation and a Bukti Penerimaan Elektronik (BPE) has been issued, replacing earlier practices in which proof of submission alone could suffice. At the same time, taxpayer data, including NPWP and reported information, is subject to enhanced real-time validation, increasing the likelihood of rejection in cases of discrepancies. As a result, the compliance focus shifts from merely meeting deadlines to ensuring the accuracy and acceptability of submissions, requiring stronger data integrity and system readiness.
In addition, the regulation narrows the availability of filing deadline extensions by limiting them to specific circumstances, such as ongoing financial statement preparation or audit, or delays in receiving withholding tax slips. SPTs that fail to meet the prescribed requirements may be treated as not submitted and subject to administrative sanctions. Overall, PER-3/PJ/2026—comprising five chapters and 25 articles—serves as a refinement of the Coretax implementation by the Directorate General of Taxes (DJP), replacing certain provisions under PER-11/PJ/2025 and aiming to enhance accuracy, consistency, and administrative efficiency in tax reporting.
Here is a summary of the PER-3/PJ/2026:
| Key Points | Article | Details |
| Definitions | Art. 1 | Key terms: Taxpayer (WP), Tax ID (NPWP), Tax Return (SPT), Taxpayer Portal, electronic documents, etc. |
| Tax Return Obligations | Art. 2 | Tax returns must be accurate, complete, clear, in IDR, and signed. Corporate taxpayers may use English and USD only for financial statements. |
| Tax Return Period | Art. 3 | Tax returns must be accurate, complete, clear, in IDR, and signed. Corporate taxpayers may use English and USD only for financial statements. |
| Submission Deadlines | Art. 4 | Annual SPT deadlines: · Individuals (3 months), · Corporate (4 months) after tax year-end |
| Extension | Art. 5 | Taxpayers may extend the Annual Income Tax Return (SPT) deadline by up to 2 months by notifying the tax authority before the due date. The request must include reasons, temporary tax calculations, and required supporting documents. |
| Approval of extension | Art. 6 | Approved/rejected by DGT; no response = deemed approved |
| Submission Methods | Art. 7 | Electronic (primary), in person, or via post/courier |
| Electronic Filing Requirement, In-Person Submission, Post/ Couriers Submission | Art. 8, 9, & 10 | · Mandatory e-filing; otherwise deemed not submitted. · Direct filing at tax offices or designated service locations. · One SPT per envelope with identity and delivery proof. |
| Validation | Art. 11 | NPWP validation prior to further processing |
| Tax Return Review | Art. 12 | SPT is reviewed to ensure it is properly signed, complete, compliant with language/currency rules, timely submitted, and includes all required documents. Additional checks apply for amended returns and underpaid paper filings, while incomplete submissions are deemed invalid. |
| Electronic System | Art. 13 | Automated validation and review via system |
| Electronic, In-Person, & Postal Receipt | Art. 14, 15, & 16 | · Electronic receipt (BPE) is valid proof of filing; its date is the official acceptance date. · Direct submissions are verified; if valid, a receipt is issued, otherwise rejected and returned. · Mail/courier submissions are verified; if valid, the shipping date is the filing date, otherwise deemed not submitted. |
| Data Recording | Art. 17 | For paper-based SPT that have received a receipt, the contents are recorded by the tax authority’s designated data processing unit. |
| Deemed not Submitted | Art. 18 | Conditions: incomplete, unsigned, no payment, etc. |
| Document format | Art. 19 | Standard formats for SPT-related documents (e.g., extension requests, receipts, and notifications) |
| Exemptions | Art. 20 | Certain taxpayers are not required to file SPT |
| Non-compliance → penalties apply | Art. 21 | Non-compliant SPT deemed not submitted → administrative sanctions |
| No refund if caused by errors (e.g. rounding, incorrect reporting) | Art. 22 | Certain reported tax overpayments are not recognized as refundable (e.g., due to calculation errors or ineligible credits), and in such cases, no refund process applies and the tax authority will issue a notification. |
| Old cases follow new regulation rules | Art. 23 | Upon enactment, pending 2025 SPT extensions and previously submitted 2025 individual SPTs (not yet processed or audited) will be handled under this new regulation. |
| Aligns with new Coretax framework | Art. 24 | Revokes parts of previous regulation (PER-11/PJ/2025) |
| Regulation applies from enactment date | Art. 25 | Effective date of the regulation |
Need expert assistance for your business tax matters? We are here to help.
Your Contacts
Tomy Harsono
Partner (Consulthink)
T +62 811 9196 939
Tomy.harsono@wtsindonesia.com
Andy Irawan
Manager
T +62 895 0612 2020
andy.irawan@wtsindonesia.com
info@wtsindonesia.com
www.wtsindonesia.com
WTSIndonesia
+62 21 506 789 68
consulthink in Indonesia rebrands as WTS Indonesia – Press Release
Press Release
consulthink in Indonesia rebrands as WTS Indonesia
WTS Global member firm Consulthink in Indonesia rebrands as WTS Indonesia, thus underlining its international positioning as a full-service tax firm with strong local expertise to its multinational clients, both inbound and outbound.
The rebranding underscores WTS Indonesia’s strong commitment to WTS Global as the world’s largest non-audit tax practice, combining tax advisory, tax compliance and tax digital services with seamless cross-border coordination and the highest criteria of service excellence and client centricity.
All WTS Global member firms share the ambition to act as long-term trusted advisors and deliberately refrain from conducting statutory audits to avoid conflicts of interest – a key differentiator when advising international businesses.
“The rebranding is a logical step in line with our approach of being locally rooted and globally connected. As WTS Indonesia, we intend to further benefit from WTS Global’s shared intellectual capital, global connectivity, and consistent quality criteria across jurisdictions,” said Tomy Harsono, Founding Partner, WTS Indonesia.
“More than 50% of our global member firms are now branded under the WTS name, with this trend continuing to increase. Together with our member firms, we are taking important steps towards a truly WTS-branded powerhouse, with the ambition to foster growth and ignite new business opportunities worldwide,” Jürgen Scholz, Chairman, WTS Global.
About WTS Indonesia: WTS Indonesia is an Indonesian tax and regulatory consulting firm providing end-to-end tax advisory, compliance, and dispute resolution services in a complex and evolving regulatory environment. The firm is supported by experienced tax professionals with extensive track records in managing Indonesian tax matters across various industries. WTS Indonesia’s service offerings include tax advisory, tax compliance, tax dispute resolution, mergers and acquisitions (M&A), corporate restructuring, transfer pricing, international tax advisory, and indirect tax advisory and compliance. The firm delivers practical, technically robust, and commercially focused solutions to address clients’ tax and regulatory challenges. WTS Indonesia’s professionals bring experience from leading consulting firms and possess strong technical expertise across multiple service lines. The firm is committed to maintaining high professional standards and delivering consistent, high-quality services aligned with clients’ business objectives.
About WTS Global: With representation in over 100 countries, WTS Global is a leading global tax practice offering the full range of tax services and aspires to become the preeminent non-audit tax practice worldwide. WTS Global deliberately refrains from conducting annual audits in order to avoid any conflicts of interest and to be the long-term trusted advisor for its international clients. Clients of WTS Global include multinational companies, international mid-size companies as well as private clients and family offices. WTS Global effectively combines senior tax expertise from different cultures and backgrounds and offers world-class skills in tax advisory, tax compliance and tax technology coupled with the ability to think like experienced business people in a constantly changing world.
WTS Global press contact:
WTS Global
Marie Christin Shenouda
T: +49 (0)89 28646-1929
For more information please see: wts.com
Your Contacts
Tomy Harsono
+62 811 9196 939
tomy.harsono@wtsindonesia.com
Andy Irawan
+62 895-0612-2020
andy.irawan@wtsindonesia.com
info@wtsindonesia.com
www.wtsindonesia.com
WTSIndonesia
+62 21 506 789 68
Assignments to Asia Pacific
Assignments to Asia Pacific
We are delighted to share the release of the updated editions of our booklets, “Assignments to APAC” and “Assignments to Europe.” These publications offer key insights into tax, social security, and immigration aspects to consider when deploying employees to the APAC region and Europe. They also serve as an important promotional resource for our member firms in both regions, highlighting their expertise in Global Mobility – particularly within the APAC region.
Your Contacts
Tomy Harsono
+62 811 9196 939
tomy.harsono@wtsindonesia.com
Andy Irawan
+62 895-0612-2020
andy.irawan@wtsindonesia.com
info@wtsindonesia.com
www.wtsindonesia.com
WTSIndonesia
+62 21 506 789 68
New Provisions from DJP – PER-11/PJ/2025
The New Provisions for Reporting Income Tax, Value Added Tax, Sales Tax on Luxury Goods, and Stamp Duty in the Context of Implementing the Core Tax Administration System – PER-11/PJ/2025
The Directorate General of Taxes (DJP) issued PER-11/PJ/2025 on May 2025 concerning the provisions for reporting Income Tax, Value Added Tax, Sales Tax on Luxury Goods, and Stamp Duty in the context of implementing the Core Tax Administration System. This regulation serves as a new guideline that provides detailed instructions on the format, filing instructions, and submission of various types of withholding tax slips, periodic tax returns (SPT Masa), and annual tax returns (SPT Tahunan), including other tax-related documents that all taxpayers must pay attention to in accordance with the newly implemented Coretax system.
PER-11/2025 is meant to operate the Minister of Finance Regulation (PMK) No. 81/2024 concerning Tax Provisions in the Context of Implementing the Core Tax Administration System.
Key Points covered in PER-11/PJ/2025:
- The format, content, and instructions for filing:
-
- Income Tax Article 21/26 Withholding Slips
- Unified Income Tax (PPh Unifikasi) Withholding
- State Revenue Reports for Upstream Oil and Gas
- VAT Monthly Returns (SPT Masa PPN)
- Stamp Duty Monthly Returns
- Individual Income Tax Annual Returns (SPT Tahunan OP)
- Corporate Income Tax Annual Returns (SPT Tahunan Badan)
- Article 25 Income Tax Installment Reports
- The information and/or documents that must be attached to the Tax Return, as well as the format and means of submitting the information and/or documents;
- The procedures for submission, receipt, and processing of the Tax Return;
- The Tax Return must include at minimum the type of tax, the taxpayer’s name and ID number, the applicable tax period or year, and the signature of the taxpayer or their authorized representative.
In addition to the provisions as mentioned above, the following shall also apply:
- Individually-Owned Businesses Are Required to Withhold Income Tax (PPh)
Individuals who run a business or perform independent work are now required to withhold Income Tax (PPh) Article 23 and Income Tax Article 4 paragraph (2) on income derived from rentals, including land and building leases. The individuals mentioned above include individuals who perform independent work and/or run a business and maintain bookkeeping.
- VAT Invoices (Faktur Pajak)
The deadline to upload electronic VAT invoices (e-Faktur) by Taxable Entrepreneurs (PKP) has been extended to the 20th of the following month (previously the 15th).
- VAT Invoice for Retailers
Retailers who are registered as Taxable Entrepreneurs (PKP) are allowed to issue VAT invoices without the buyer’s identity, as well as without the name and signature of the authorized official. However, the invoice must still contain at least the following information:
- Seller’s identity: name, address, and Tax ID Number (NPWP);
- Transaction details: type of goods/services, quantity, selling price, compensation, and discounts;
- Tax: the amount of VAT or VAT and Luxury Goods Sales Tax (PPnBM) collected;
- Invoice number: code, serial number, and date of issuance.
The invoice code and serial number are no longer follow the Directorate General of Taxes (DJP) VAT numbering system, and they it can be determined independently by the PKP according to their business practices.
Your Contacts
Tomy Harsono
Partner (Consulthink)
T +62 811 9196 939
Tomy.harsono@wtsindonesia.com
Lidya Irawan
Director (Consulthink)
T +62 895 0998 3279
lidya.irawan@wtsindonesia.com
info@wtsindonesia.com
www.wtsindonesia.com
WTSIndonesia
+62 21 506 789 68
New Procedures of Tax Audit Effective from 14 February 2025
New Procedures of Tax Audit
Effective from 14 February 2025
The Minister of Finance has enacted a new regulation on tax audits through Minister of Finance Regulation (PMK) No. 15 of 2025 on Tax Audits. This regulation serves as an implementing provision of Government Regulation (PP) No. 50 of 2022 concerning Procedures for the Exercise of Rights and Fulfillment of Tax Obligations. With the issuance of PMK 15/2025, the previous regulation on tax audits—PMK No. 17 of 2013, as last amended by PMK No. 18 of 2021—is hereby revoked.
The new procedures shall apply to tax audits for which the Tax Audit Notification Letter (Surat Pemberitahuan Pemeriksaan/ “SP2”) is issued on or after 14 February 2025. Tax audits initiated through an SP2 issued prior to this date will remain subject to the provisions stipulated under the previous Minister of Finance Regulations (PMKs).
The following are the key points of changes in the provisions under the new Minister of Finance Regulation on Tax Audits:
| Differences | Previous Regulation | PMK 15 |
| Classification of Tax Audit | 1. Field Tax Audit
2. Office Tax Audit 3. Tax Audit for Concrete Data |
1. Comprehensive Tax Audit (Pemeriksaan Lengkap);
2. Focused Tax Audit (Pemeriksaan Terfokus); 3. Specific Tax Audit (Pemeriksaan Spesifik) |
| Amendments in Tax Audit Timeline | Testing period
1. Field Tax Audit (6+2 Months) 2. Office Tax Audit (4+2 Months) 3. Land and Building Tax Audit (4+2 Months) 4. Tax Audit for Concrete Data (1 month + 1 WD “Working Days”) Extension of Testing Period · Option to extend the testing period: 2 months · An extension of the testing period is available for audits of Corporate Taxpayers (Group) and Transfer Pricing (TP) cases, with maximum of 3 time of extensions at maximum 6 months each. |
Testing period
1. Comprehensive Tax Audit (5 months + 30 WD) 2. Focused Tax Audit (3 months + 30 WD) 3. Specific Tax Audit (1 month + 30 WD) 4. Specific Tax Audit for Concrete Data (10 WD + 10 WD) Extension of Testing Period No extension of the testing period is allowed, except for audits of Corporate Taxpayers (Group) and Transfer Pricing (TP), which may be extended for up to 4 months |
| Deadline for submitting a written response to the Notification of Tax Audit Findings (SPHP) | the deadline for the taxpayer to submit a written response to the SPHP to maximum of 7 (seven) working days plus possible extension of a maximum of 3 (three) working days | Shorten the deadline for the taxpayer to submit a written response to the SPHP to a maximum 5 (five) working days from receiving the SPHP |
Your Contacts
Tomy Harsono
Partner (Consulthink)
T +62 811 9196 939
Tomy.harsono@wtsindonesia.com
Lidya Irawan
Director (Consulthink)
T +62 895 0998 3279
lidya.irawan@wtsindonesia.com
info@wtsindonesia.com
www.wtsindonesia.com
WTSIndonesia
+62 21 506 789 68
