The Directorate General of Taxes (DGT) has officially tightened the oversight of digital assets by accessing e-wallet and crypto data starting this year. On the other hand, the government is providing a stimulus in the form of an income tax (PPh 21) exemption for workers earning below IDR 10 million in five labor-intensive sectors. Meanwhile, the Coretax system recorded early success with tens of thousands of tax returns (SPT) filed in the first week of 2026.
The Directorate General of Taxes (DGT) recorded initial success in the implementation of the Coretax system with the submission of 20,289 Annual Tax Returns (SPT) in just the first five days of January 2026. The majority of these filings were dominated by Individual Employee Taxpayers, reaching 14,926 documents, while the remainder included filings from non-employee individuals and business entities. Taxpayer enthusiasm appears very high as data shows more than 11.3 million Coretax accounts have been successfully activated to welcome this year's tax reporting season.
The success of this new administrative system not only facilitates routine reporting but also serves as a strong foundation for the DGT to expand its oversight reach to digital assets that have been difficult to detect until now.
The government is aggressively tightening digital economy oversight through the issuance of Minister of Finance Regulation (PMK) Number 105 of 2025, which grants full authority to the DGT to inspect the financial data of e-wallet and crypto asset users. This new regulation designates payment service providers and crypto asset traders as reporting entities required to submit customer transaction data in accordance with the global Crypto-Asset Reporting Framework (CARF) standards.
The DGT ensures that automatic data exchange with partner countries will commence in 2027 using the transaction database recorded throughout 2026. Amidst the strict oversight of public digital asset ownership, the government is balancing its fiscal policy by providing significant tax relaxation for workers in strategic sectors.
The Ministry of Finance has officially exempted income tax (PPh Article 21) for employees earning below IDR 10 million per month through the Government-Borne (DTP) scheme throughout 2026. This fiscal incentive, as stipulated in PMK Number 105 of 2025, targets five vital business sectors: the footwear, textile, furniture, and leather product industries, as well as the tourism sector, which includes hospitality businesses and travel agencies.
This protective policy ensures that workers' income will not be tax-deducted, allowing public purchasing power to remain stable amidst national economic challenges.
Digital transformation through Coretax and crypto data transparency compels investors and digital asset owners to increase reporting compliance, while PPh 21 incentives provide a breath of fresh air for the cash flow of workers and vulnerable labor-intensive industry players.
The combination of a modernized, strict tax oversight system and well-targeted fiscal stimulus demonstrates the government's ambitious strategy in securing state revenue from the digital sector while simultaneously maintaining domestic consumption stability in 2026.
Sources:
tpc.consulting 
tpc.consulting 
info@taxindo.co.id