PT Pratama Indomitra Konsultan once again held the 189th Free Webinar with the webinar topic “Dissecting the Joint Program of the Directorate General of Taxes from Supervision to Tax Collection in 2025”. This webinar took place on Wednesday, March 19, 2025, with the main speaker Dr. Prianto Budi Saptono, Ak., CA., M.B.A., a tax practitioner, academic, researcher, and CEO of PT Pratama Indomitra Konsultan. This webinar was hosted by Ms. Aliyah Meilany, who is an intern in the Transfer Pricing Document (TP Doc) Division at PT Pratama Indomitra Konsultan
Opening the 189th edition of the webinar session, Dr. Prianto presented a number of news reports regarding strategic initiatives to optimize state revenues made by the Ministry of Finance (Kemenkeu). In an effort to increase the Revenue Ratio and optimize state revenues, the Ministry of Finance has designed four strategic initiatives that will be implemented in the 2025 period. This step focuses on aspects of collaboration that include systems, utilization of Big Data, regulations, and business processes. This effort shows the government’s seriousness in improving the state revenue mechanism with a more systematic and technology-based approach.
The formulation of strategic initiatives to optimize state revenues is motivated by the decline in state revenues since January 2025. In January, the Indonesian State Budget experienced a deficit of IDR 23.5 trillion (0.10% of GDP) due to a 28.2% decline in state revenues, mainly from taxes, commodity price corrections, and changes in tax collection methods. Until February 2025, tax revenues fell drastically by 30.1% compared to the previous year, causing total tax revenues to fall from IDR 320.51 trillion to IDR 240.4 trillion. If this trend continues, the budget deficit has the potential to widen to almost 3% of GDP, exceeding the set target. Therefore, the Ministry of Finance has taken the initiative to intensify supervision of 2,000 Corporate Taxpayers
The government has identified more than 2,000 corporate taxpayers who have not fulfilled their tax obligations optimally. This intensification step is part of a joint supervision program involving various echelon I units at the Ministry of Finance.
By targeting taxpayers who have the potential for large contributions but show low levels of compliance, the government hopes to secure additional tax revenues needed to balance the APBN. This supervision includes data analysis, direct inspections, and the use of information technology to detect tax avoidance practices.
The strategy to optimize state revenues implemented by the Ministry of Finance in 2025 seems to be increasingly aggressive by targeting more than 2,000 corporate taxpayers. This step is packaged in a joint program scheme, namely cross-echelon I cooperation at the Ministry of Finance which aims to increase tax compliance and close the gap in potential revenues that have not been optimally utilized so far.
According to the Director of P2Humas DJP, Dwi Astuti, all taxpayers targeted by this program are business entities, not individuals. The supervision applied is not merely administrative, but involves in-depth data analysis, strict monitoring, more aggressive collection, and the use of tax intelligence.
The bottom-up approach used in the strategic initiative of the Ministry of Finance (Kemenkeu) indicates that the tax policy implemented is not merely based on assumptions, but is rooted in deeper data analysis. Referring to the Handbook of Governance of the Kemenkeu Strategic Initiatives For Dummies (Kemenkeu, 2022), this strategy allows for more accurate mapping of taxpayers through the data matching process, as regulated in Circular Letter No. SE-05/PJ/2022 concerning Taxpayer Compliance Supervision.
This means that the target of 2,000 corporate taxpayers that are the focus of DJP supervision is not an arbitrary number, but the result of data alignment designed to close the tax compliance gap. However, the effectiveness of this approach still needs to be tested further
In closing, Dr. Prianto suggested that Taxpayers need to prepare for the joint program that will be implemented by the Directorate General of Taxes by conducting tax management. In tax management, information is the main resource that underlies transactions as objects of taxation. In the context of implementing the Joint Program by the Ministry of Finance—especially the Directorate General of Taxes strategic taxpayers who are the targets of this program are required to implement tax risk management in order to manage their tax compliance more systematically.
One important step in tax risk management is to conduct a tax review of tax obligations that have been fulfilled during the 2020-2024 period. In other words, companies need to evaluate their compliance with income tax (PPh) and value added tax (PPN) during that period.
The basic logic is simple, taxes and accounting records come from transactions, and the transactions themselves are rooted in from the agreement of the parties. Therefore, the accuracy of recording and compliance with tax provisions are key factors in ensuring that a stricter tax oversight strategy does not become a burden, but an opportunity for taxpayers to better manage their obligations.
Sobat Pratama can download the materials and case studies of the 189th Free Webinar at the following link
