BERITA TERKINI
JAKARTA, DDTCNews – Allegations of intimidation and misconduct by tax officers have garnered public attention this week, following a complaint filed through the Lapor Pak Purbaya channel. The case involves an account representative (AR) from the Tigaraksa Small Taxpayer Office (KPP Pratama) in Tangerang, Banten.
Minister of Finance, Purbaya Yudhi Sadewa, revealed that based on the investigation conducted by the Ministry of Finance, the actions undertaken by the AR did not constitute thuggery.
“The AR in question reminded a taxpayer of a tax arrear of IDR300,000 at an unusual hour, 05.41 am, and threatened to deregister the taxpayer’s taxable person status,” stated Purbaya.
According to the Inspector General of the Ministry of Finance, the AR of the Tigaraksa Small Taxpayer Office admitted to sending a message at 05.41 WIB due to a heavy workload and fear of forgetting.
“The AR concerned will undergo guidance on proper communication,” claimed Purbaya.
However, Purbaya ordered that disciplinary action be taken against the AR, instead of mere counseling.
“Give the AR a minor sanction, instead of mere training. The reasoning does not make sense, chasing IDR300,000 at 5 in the morning? That’s odd. Maybe he was stressed, or worse, drunk. Give the officer a bit of a sanction,” Purbaya remarked.
The Directorate General of Taxes (DGT) confirmed that any fraud or misconduct reported through the ‘Lapor Pak Purbaya’ channel will be forwarded to the Directorate of Internal Compliance and Apparatus Transformation (Kepatuhan Internal dan Transformasi Sumber Daya Aparatur/KITSDA) for follow-up.
Aside from the controversy surrounding the alleged misconduct, several other key developments also merit attention this week, including new provisions on one-stop financial reporting, the launch of a simulator for filing annual individual tax returns via the coretax and the director general of taxes’ warning to split-offs to exploit lower tax rates.
Financial sector entrepreneurs and entities engaging with such a sector are now required to submit their financial statements through the financial reporting single window (platform bersama pelaporan keuangan/PBPK), as stipulated under a new legal product, Gov. Reg. 43/2025.
Financial statements are submitted to ministries/institutions (kementerian/lembaga/K/L) and other relevant authorities. For issuers and public-listed companies, the submission of financial statements through the financial reporting single window will be mandatory by 2027.
“The annual financial statements submitted by issuers and public companies in the capital market sector in 2027 shall be the annual Financial Statements for the 2026 accounting year. On the other hand, interim financial statements submitted by issuers and public companies in the capital market sector in 2027 shall be interim financial statements for the 2027 accounting year," reads the elucidation of Article 39 letter a of Gov. Reg. 43/2025.
The DGT is set to launch a simulator for annual individual income tax returns next month.
Director General of Taxes, Bimo Wijayanto, stated that the simulator is currently undergoing internal testing.
“We’ll first run internal trials to ensure everyone fully understands the system before we launch it publicly,” explained Bimo.
The DGT will assume full operational control over the coretax administration system starting 16 December 2025, when the post-implementation support period ends.
Director of Information and Communication Technology of the DGT, Hantriono Joko Susilo, stated that during the transition phase from 1 January to 15 December 2025, the DGT is unable to perform direct coretax repairs.
“Under the contract, the vendor is obligated to handle all fixes should any bug be found. Also, as per the contract, the DGT cannot directly modify the system,” remarked Hantriono.
Starting next year, tax returns will be filed exclusively through the coretax system. The DGT targets a minimum of 14 million taxpayers to file their annual tax returns by 2026.
However, the coretax account activation rate remains low. The DGT’s Director of Tax Dissemination, Services, and Public Relations (Penyuluhan, Pelayanan, dan Hubungan Masyarakat), Rosmauli, elaborated that only 2.6 million taxpayers, approximately 18%, have activated their coretax accounts.
“With the target of 14 million taxpayers, the gap remains wide. Without account activation, taxpayers simply won’t be able to file tax returns,” she noted.
Bimo Wijayanto cautioned micro, small and medium (MSME) entrepreneurs whose business capacity or turnover has increased against splitting their operations to benefit from the 0.5% MSME final income tax scheme.
MSME final income tax applies to entrepreneurs with an annual turnover of up to IDR4.8 billion. Once an MSME grows beyond this threshold, it must comply with the applicable income tax obligations pursuant to Article 17 of the Income Tax Law (ITL).
“If an MSME has grown beyond the threshold, it should not conduct a split-off to continue enjoying the 0.5% incentive [MSME final income tax],” he warned. (sap)
