Bridging Communication and Justice: A Thorough Review of the Preliminary Findings Discussion Procedure in Tax Audit (PMK 15/2025 Era)

In the dynamics of tax audits, a communication gap often arises between Tax Examiners and Taxpayers, leading to prolonged disputes at the objection or appeal stages. Recognizing this, regulatory reform through Minister of Finance Regulation Number 15 of 2025 (PMK 15/2025) brings a breath of fresh air by formalizing and strengthening a crucial stage before the tax assessment letter is issued: the Preliminary Findings Discussion (Pembahasan Temuan Sementara).

This stage is not merely a formality but a "defensive fortress" for Taxpayers to clarify facts and present evidence before the examiner's findings become final corrections in the Notification of Audit Results (SPHP). This article will dissect in depth the procedures, rights, obligations, and strategies in facing the Preliminary Findings Discussion.

1. Definition and Legal Philosophy

Based on Article 1 number 34 of PMK 15 of 2025, Preliminary Findings Discussion is defined as a discussion between the Taxpayer and the Tax Examiner regarding the interim findings of the Audit, the results of which are recorded in the minutes of the meeting (Berita Acara).

Its main objective is to provide assurance that the findings have been based on strong and relevant evidence and are in accordance with tax laws and regulations [PMK 15 Year 2025, Article 1 number 34]. The philosophy behind this procedure is transparency and fairness. The regulator realizes that audit findings should not come as a surprise at the end of the process in the form of an SPHP. There must be a dialogue space in the middle of the testing process to ensure a mutual understanding of facts and laws.

2. Scope: When is This Procedure Mandatory?

Not all types of audits go through this stage. According to the regulatory hierarchy, PMK 15/2025 provides clear boundaries.

A. Mandatory: Tax Examiners are obliged to conduct a Preliminary Findings Discussion in the event that an audit is conducted to test compliance with tax obligations [PMK 15 Year 2025, Article 17 paragraph 1]. This covers Comprehensive Audits (Pemeriksaan Lengkap) and Focused Audits (Pemeriksaan Terfokus).

B. Exceptions (Not Conducted): The obligation to conduct a Preliminary Findings Discussion is excluded for Specific Audits (Pemeriksaan Spesifik) [PMK 15 Year 2025, Article 7 paragraph 3]. Specific Audits are generally conducted on concrete data or simple risk analyses that are one-issue in nature and require rapid resolution. Therefore, for Taxpayers audited under concrete data criteria (such as unreported tax invoices), this procedure is eliminated for time efficiency.

3. Technical Implementation Procedure

The implementation mechanism for the Preliminary Findings Discussion is detailed in Article 17 of PMK 15 of 2025 and supported by document formats in its attachments.

A. Invitation and Schedule (Timing)

The Tax Examiner must deliver a Summons for Preliminary Findings Discussion to the Taxpayer. This summons cannot be empty; it must be accompanied by a List of Preliminary Findings [PMK 15 Year 2025, Article 17 paragraph 2].

• Critical Deadline: This discussion must be conducted no later than 1 (one) month before the testing period ends [PMK 15 Year 2025, Article 17 paragraph 3]. This provides sufficient time for the examiner to analyze the results of the discussion before drafting the SPHP.

B. Taxpayer Rights in the Discussion (Golden Opportunity)

This is the most important point for Taxpayers. In the Preliminary Findings Discussion forum, Taxpayers are given a very broad opportunity to defend themselves, as stipulated in Article 17 paragraph 4 of PMK 15/2025:

1. Submitting Follow-up Evidence: Providing books, records, data, information, or other statements, including Electronic Data. This is a crucial opportunity. If the Taxpayer previously missed submitting documents within the 1-month borrowing limit, this forum is the last chance to submit them so they can be considered by the examiner.
2. Clarification: Providing explanations or statements regarding the preliminary findings.
3. Presenting Third Parties: Presenting witnesses, experts, or third parties to strengthen the Taxpayer's arguments [PMK 15 Year 2025, Article 8 paragraph 2 letter f].

C. Examiner's Authority

On the other hand, the Tax Examiner has the right to request additional information and/or evidence needed to be convinced of the truth of the items being audited during the discussion [PMK 15 Year 2025, Article 7 paragraph 4].

4. Documentation: Minutes of Preliminary Findings Discussion

Every interaction in tax procedures must be documented. The results of this discussion, including documents newly submitted by the Taxpayer, must be recorded in the Minutes of Preliminary Findings Discussion (Berita Acara Pembahasan Temuan Sementara) [PMK 15 Year 2025, Article 17 paragraph 5].

Document Format (Attachment Z of PMK 15/2025): These minutes contain:

• Identity of the Taxpayer and the Audit Team.
• List of books/records/electronic data newly submitted.
• List of discussion results (Items per Tax Return vs. Per Examiner vs. Discussion Result).
• Signatures of both parties.

If the Taxpayer Refuses: If the Taxpayer attends but refuses to sign the Minutes, the Tax Examiner simply makes a note regarding the refusal on the minutes, and the audit process continues [PMK 15 Year 2025, Article 17 paragraph 6].

5. Strategic Implications: Why is This More Important than SPHP?

Many Taxpayers focus too much on the final discussion (Closing Conference) after the SPHP is issued. However, strategically, the Preliminary Findings Discussion is far more vital because:

1. Prevention of "Ex-Officio": If the Taxpayer failed to lend documents initially (past 1 month), submitting documents at this stage can prevent the examiner from fully using the ex-officio calculation method. Documents submitted at this stage can still be considered [PMK 15 Year 2025, Article 12 paragraph 12].
2. Shaping Examiner Opinion: Changing findings that are still in the form of a "preliminary draft" is psychologically easier for the examiner than changing findings that have been officially stated in the SPHP and reviewed by peer reviewers.
3. Dispute Efficiency: Resolving issues at this stage reduces the number of corrections that will appear in the SPHP, thereby speeding up the final discussion process later.

6. Related Provisions in Supporting Regulations

Although PMK 15/2025 is the main reference, technical principles from old regulations that do not conflict remain relevant as best practice:

• SE-10/PJ/2017: Emphasizes that audit findings must reflect test results based on relevant data. Before the SPHP, based on the consideration of the Head of UP2, an internal discussion of the draft preliminary findings is conducted. PMK 15/2025 now brings this discussion outward, involving the Taxpayer directly.
• IAI RTD Transcript: Explains that this procedure is part of mitigating tax dispute risks, providing space for Taxpayers who might have been late in responding to the SP2 to remain cooperative before the final determination [Video Transcript IAI, Minute 1098].

Conclusion

The Preliminary Findings Discussion procedure in PMK 15 of 2025 is the embodiment of the audi et alteram partem principle (listen to the other side) in tax law. For Taxpayers, this is a "second chance" that should not be wasted to present evidence and arguments. Ignoring this stage is akin to allowing the Tax Examiner to draft the SPHP unilaterally, which often disadvantages the Taxpayer's position in the future.

Reference:

1. PMK Number 15 of 2025 concerning Tax Examination.
2. Attachment to PMK Number 15 of 2025 (Document Formats).
3. SE-15/PJ/2018 concerning Audit Policy.
4. SE-10/PJ/2017 concerning Technical Guidelines for Field Audit.
5. Transcript of Video "RTD - Thorough Discussion of Tax Audit in the Coretax Era Based on PMK No. 15 of 2025".
6. Slides of PMK-15 of 2025 Tax Examination.