Can a Tax Audit Be Repeated? Dissecting Requirements, Procedures, and "Novum" Consequences in the PMK 15/2025 Regime

In general legal principles, we recognize the concept of ne bis in idem, meaning a person cannot be tried or punished twice for the same matter. In the context of taxation, this translates to legal certainty: once a Tax Assessment Letter (SKP) has been issued, the tax obligation for that year/period is considered settled. However, is this principle absolute? Can tax authorities reopen "old books" that have been closed?

The answer is: Yes, a Tax Audit can be repeated, but under very strict and specific conditions. Legally, this mechanism is called a Re-Audit (Pemeriksaan Ulang).

Entering 2025, with the enactment of Minister of Finance Regulation Number 15 of 2025 (PMK 15/2025) aligned with the Coretax System, the provisions regarding Re-Audit have been further clarified. This article will thoroughly dissect the anatomy of a Re-Audit, distinguishing it from routine audits, and highlighting the risk of severe sanctions looming over Taxpayers who conceal data.

1. Definition and Legal Basis of Re-Audit

Based on Article 1 number 41 of PMK 15 of 2025, Re-Audit (Pemeriksaan Ulang) is defined as an Audit conducted on a Taxpayer who has already been issued a Tax Assessment Letter (SKP) or Land and Building Tax SKP from the results of a previous Audit for the same tax type and tax period/year.

This means the absolute requirements for a Re-Audit to occur are:

• A previous audit has been conducted.
• A legal product in the form of an SKP has been issued.
• It is conducted for the same tax type and period.

The highest legal basis for this action is Article 15 of the KUP Law (SDSN 2023), which grants the Director General of Taxes the authority to issue an Additional Underpayment Tax Assessment Letter (SKPKBT) if new data (novum) is found.

2. The Main Trigger: "Novum" and Voluntary Disclosure

A Re-Audit cannot be conducted arbitrarily just because the tax authorities want to "look for faults again." Article 25 paragraph (1) of PMK 15 of 2025 restricts the triggers for Re-Audit to only two conditions:

A. Discovery of New Data (Novum)

This is the most common trigger. New data or data that was originally unrevealed includes data that:

• Was not submitted by the Taxpayer during the previous audit.
• Was not found by the examiner during the previous audit (even if the data might have existed).
• Only became known after the SKP was issued.

B. Taxpayer's Written Statement (Voluntary Disclosure)

Taxpayers can trigger a Re-Audit of their own volition. According to Article 15 paragraph (3) of the KUP Law, if a Taxpayer realizes there is unreported data after the audit is completed, they can submit it in writing to the DGT.

3. Procedures and Strict Internal Control

Unlike routine audits which can be proposed by the Tax Office (KPP), Re-Audits have layered approval (control) levels to ensure fairness.

Referring to SE-15/PJ/2018, the Re-Audit proposal procedure includes:

1. Analysis of Reasons: The Examiner must compile an "Analysis of Reasons for Re-Audit" validly proving that the found data is indeed novum.
2. Committee Discussion: The proposal must be discussed by the Audit Planning Committee to examine formal and material aspects.
3. Instruction/Approval: A Re-Audit can only be executed after the issuance of a written Instruction or Approval from the Director General of Taxes.

4. Legal Output: SKPKBT and 100% Sanction

The results of a Re-Audit carry consequences far heavier than a standard audit.

A. If Underpayment is Found (SKPKBT)

If the novum is proven to result in additional tax payable, the DGT will issue an Additional Underpayment Tax Assessment Letter (SKPKBT).

• 100% Surcharge Sanction: The amount of tax underpayment in the SKPKBT will be added with a 100% surcharge [PP 50 Year 2022, Article 22].
• Exception: If the Re-Audit occurs because of voluntary disclosure, the 100% surcharge is not imposed.

B. If No Additional Tax (LHP Sumir)

Based on Article 25 paragraph (4) of PMK 15 of 2025, if the new data does not result in additional tax, the audit is terminated with a Summary Audit Result Report (LHP Sumir).

C. If Fiscal Loss Changes

If it only reduces loss compensation, the DGT will issue a Decision Regarding Fiscal Loss [PMK 15 Year 2025, Article 25 paragraph 5].

5. Distinction: Re-Audit (Pemeriksaan Ulang) vs. Re-Examination (Pemeriksaan Kembali)

It is necessary to carefully distinguish between these two mechanisms:

• Re-Audit (Article 25): Based on new data (novum). The product is SKPKBT with a potential 100% surcharge.
• Re-Examination (Article 21): Occurs because the previous SKP was cancelled procedurally. The audit resumes to issue a new SKP, not an SKPKBT.

6. Mitigation Strategy for Taxpayers

1. Full Disclosure during First Audit: Ensure all data is submitted during the first audit. Audited data cannot be categorized as novum in the future.
2. Documentation of Handover: Neatly keep the Proof of Submission [Article 12 paragraph 7]. This is your primary defense against "new data" claims.
3. Utilize Article 15(3): If you realize data was missed, report it immediately before the DGT finds it. This saves you from the 100% surcharge.

Conclusion

A Tax Audit can be repeated through the Re-Audit mechanism, but the law restricts it only to conditions where new data (novum) is found. PMK 15 of 2025 regulates this procedure strictly to balance the state's right to collect actual taxes with the Taxpayer's right to legal certainty. For Taxpayers, transparency from the start is the only effective shield.

Reference:

1. SDSN UU KUP 2023 (Law on General Provisions and Tax Procedures), Article 15.
2. PP Number 50 of 2022 (Procedures for the Exercise of Rights and Fulfillment of Tax Obligations).
3. PMK Number 15 of 2025 (Tax Examination).
4. SE-15/PJ/2018 (Audit Policy).
5. Video Transcript "RTD - Thorough Discussion of Tax Audit in the Coretax Era Based on PMK No. 15 of 2025".