Indonesia’s economy is slowing down, according to the Ministry of Finance. By the end of Q4 2025, only 66.6% of the tax revenue target had been met. As a result, the government is tightening oversight and looking for additional revenue primarily from businesses.
The tax authority’s main task right now is to identify clear and easily provable underpayments. The fastest way is to spot discrepancies in the data.
What has changed
The tax authority (DJP) has moved to a fully digital control model. Data from different sources is automatically cross-checked, and any inconsistencies are immediately visible. If a company’s filings do not match what is already in the DJP system, that alone is enough to trigger an audit.
In addition, a targeted audit format has been introduced under “data konkret” (PMK 15/2025). This is not a full audit of the entire business, but work focused on specific figures the tax authority can already see in its databases.
Companies may be given up to 10 working days to provide documents. This deadline is treated as final. Where businesses previously had time to clarify things, submit additional documents later, or adjust data during the process, the approach is now different: everything must be provided upfront. If discrepancies are not explained within the deadline, the tax authority will assess additional tax and finalise the audit results without further discussion.
Why delaying has become costly
After the UU Cipta Kerja and UU HPP laws came into force, late-payment penalties stopped being fixed. The interest rate changes every month and depends on the central bank rate.
For example, in December 2025 the interest was 2.18% per month. This means any delay in correcting errors directly increases the amount payable — over time, the same mistake becomes more expensive.
Is there support for businesses?
Alongside tighter oversight, the government is also offering support measures. Under PMK 72/2025, the PPh 21 DTP programme was extended for October to December 2025, including the tourism sector.
PPh 21 is employee income tax, which is usually withheld from salaries.
DTP (Ditanggung Pemerintah) means that during the specified period the tax is paid by the government — provided the programme requirements are met.
For hotels, villas, restaurants, cafés and tour operators, this is meaningful support. However, there is an important nuance: to apply the incentive, you need the correct business activity code (KLU) and properly registered employees. Mistakes in applying the incentive may trigger a tax audit.
What you should do now
To reduce risks, it makes sense to check the basics in advance:
- whether the figures in your filings match bank statements and primary documents;
- whether VAT (PPN) is recorded correctly and whether e-Faktur matches the filed returns;
- whether documents for incentives and reliefs are prepared correctly;
- whether you have a complete set of documents ready for a quick response to the tax authority: contracts, invoices, acceptance certificates, payroll documents, correspondence and terms of reference.
It is important to understand: this is not about mass audits of everyone. DJP works in a targeted way and focuses on cases where there are discrepancies and an opportunity to assess additional tax quickly.
Why professional support matters
For businesses in Indonesia (PT, PT PMA, CV), especially in tourism, it is now important to work with tax specialists who understand Coretax, SPT, e-Faktur and the logic of “data konkret” audits.
Legal Indonesia can help:
- identify tax risks in your reporting;
- apply incentives and reliefs correctly;
- set up your reporting processes to avoid fast-track audits and avoid overpaying interest and penalties.
This helps businesses operate calmly and predictably even under tighter tax control.
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