Director General of Taxes Circular Letter Number SE-8/PJ/2026 Establishes New Guidelines for Tax Supervision: Requests for Explanations of Data and/or Information May Now Be Conducted via Video Conference

Introduction

On 15 July 2026, the Directorate General of Taxes issued Director General of Taxes Circular Letter Number SE-8/PJ/2026 concerning Guidelines for Taxpayer Compliance Supervision (“SE DJP 8/2026”). SE DJP 8/2026 was prepared as an operational guideline for all units within the Directorate General of Taxes (DGT) in carrying out compliance supervision of registered taxpayers, unregistered taxpayers, and territorial-based supervision.

Compared to Director General of Taxes Circular Letter Number SE-05/PJ/2022 concerning Taxpayer Compliance Supervision (“SE DJP 5/2022”), SE DJP 8/2026 introduces a number of substantial changes. These changes include the comprehensive digitalization of supervisory administrative processes, including the submission of and responses to Requests for Explanations of Data and/or Information (SP2DK) through the Taxpayer Account, as well as the conduct of discussions remotely through video conferences. In addition, SE DJP 8/2026 strengthens the supervisory mechanism through the classification of Material Compliance Reviews (PKM) based on their respective types, the utilization of modern supervisory technologies such as remote sensing and web scraping, the use of the Alternate Unique Number (AUN) as a temporary identification number in taxpayer registration expansion activities, the enhancement of quality assurance through the Current Supervisory Quality Assurance (CSQA) mechanism, and the expansion of the scope of supervisory objects to include new types of taxes, including carbon tax.

Comparison

The following is a comparison between SE DJP 8/2026 and SE DJP 5/2022:

 Key Provisions

Supervision of Registered Taxpayers

Supervision of taxpayers that have obtained a Taxpayer Identification Number (Nomor Pokok Wajib Pajak – NPWP), including both Strategic Taxpayers and Other Taxpayers, is carried out progressively through Requests for Explanations of Data and/or Information (P2DK), the issuance of compliance reminders, and warning letters.

Such supervision includes reviews of formal compliance with tax reporting and tax payment obligations, as well as material compliance reviews conducted through Comprehensive Reviews, Simplified Reviews, and Automated Reviews within the Directorate General of Taxes' Supervision Administration System.

Supervision of Unregistered Taxpayers (Taxpayer Registration Expansion)

With respect to tax subjects that are indicated to have fulfilled the subjective and objective requirements to qualify as taxpayers but have not yet registered, the Directorate General of Taxes conducts proactive supervision through the P2DK mechanism as part of taxpayer registration expansion activities based on the Priority Registration Expansion List (Daftar Prioritas Ekstensifikasi – DPE).

Where the relevant party provides a response but nevertheless does not submit a registration application, the Directorate General of Taxes is authorized to follow up by issuing a Taxpayer Identification Number (NPWP) or activating the individual's National Identity Number (Nomor Induk Kependudukan – NIK) as an NPWP ex officio.

Territorial Supervision through Data Collection Activities (KPD)

To strengthen territorial oversight, the Directorate General of Taxes carries out Data Collection Activities (Kegiatan Pengumpulan Data – KPD), which are classified into:

• Territorial-Based KPD;
• Analytical KPD;
• Other Duties and Functions (Tusi) KPD; and
• Non-Tusi KPD.

The data collection activities focus on information relating to:

• income;
• costs;
• assets;
• liabilities;
• equity; and
• taxpayer profiles.

In carrying out these activities, field officers are authorized to perform geotagging, namely the recording of the geographical coordinates of taxpayers' residences or registered addresses, business premises, and/or assets as part of taxpayer mapping and tax potential identification.

In addition, field officers may document assets and economic activities through photographs and/or videos to support the verification process and strengthen the tax database.

Follow-Up on Concrete Data

To anticipate the expiration of the statutory limitation period for tax assessments relating to concrete data, such as tax invoices or withholding/collection documents that have not been reported by taxpayers, the Directorate General of Taxes implements an accelerated supervisory mechanism.

Where the remaining statutory limitation period for issuing a tax assessment based on such concrete data is less than 90 (ninety) days, the supervisory process may be accelerated by directly proposing a tax audit without first conducting the P2DK process.

This provision is intended to ensure that the State's authority to issue tax assessments can still be exercised before the expiration of the statutory limitation period.

Closing

Director General of Taxes Circular Letter Number SE-8/PJ/2026 modernizes the taxpayer compliance supervision mechanism through the digitalization of business processes, the utilization of supervisory technology, and the strengthening of risk-based supervisory governance. These changes reflect a shift in the supervision paradigm from a predominantly administrative approach toward a more integrated, data-driven supervision system supported by information technology.

In line with these changes, taxpayers should strengthen their tax compliance governance by ensuring the accuracy of tax reporting, the completeness of supporting documentation, and their readiness to respond to Requests for Explanations of Data and/or Information (P2DK), which may now also be conducted digitally. Furthermore, the implementation of new supervisory instruments, such as remote sensing, web scraping, and geotagging, together with the expansion of the scope of supervisory objects, requires taxpayers to adopt a more proactive approach to compliance in order to mitigate potential tax adjustments, tax disputes, and future tax risks.