Regulation of the Director General of Taxes concerning Follow-up on Concrete Data. (Reference: Title of Regulation PER-18/PJ/2025)
The Director General of Taxes. (Reference: Establishing Section of PER-18/PJ/2025)
September 24, 2025. (Reference: Closing Section of PER-18/PJ/2025)
This regulation comes into effect on the date it was established (September 24, 2025). (Reference: Article 4 of PER-18/PJ/2025)
To improve Taxpayer compliance in fulfilling tax obligations in accordance with the provisions of laws and regulations. (Reference: Considering [Menimbang] letter a of PER-18/PJ/2025
To provide legal certainty in following up on concrete data. (Reference: Considering [Menimbang] letter b of PER-18/PJ/2025)
To provide utility in improving Taxpayer compliance. (Reference: Considering [Menimbang] letter b of PER-18/PJ/2025)
To guarantee accountability in following up on concrete data. (Reference: Considering [Menimbang] letter b of PER-18/PJ/2025)
Because provisions regarding the follow-up on concrete data are required to achieve the objectives of legal certainty, utility, and accountability. (Reference: Considering [Menimbang] letter b of PER-18/PJ/2025)
Established in Jakarta. (Reference: Closing Section of PER-18/PJ/2025)
Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP). (Reference: In view of [Mengingat] point 1 of PER-18/PJ/2025)
Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law on Job Creation into Law. (Reference: In view of [Mengingat] point 1 of PER-18/PJ/2025)
Minister of Finance Regulation Number 124 of 2024. (Reference: In view of [Mengingat] point 2 of PER-18/PJ/2025)
Minister of Finance Regulation Number 15 of 2025 concerning Tax Audits. (Reference: In view of [Mengingat] point 3 of PER-18/PJ/2025)
Law No. 6 of 1983 as most recently amended by Law No. 6 of 2023. (Reference: Article 1 point 1 of PER-18/PJ/2025)
Law No. 8 of 1983 as most recently amended by Law No. 6 of 2023. (Reference: Article 1 point 2 of PER-18/PJ/2025)
Law No. 7 of 1983 as most recently amended by Law No. 6 of 2023. (Reference: Article 1 point 3 of PER-18/PJ/2025)
Individuals or entities that have tax rights and obligations. (Reference: Article 1 point 4 of PER-18/PJ/2025)
Yes, tax payers are included in the definition of Taxpayer. (Reference: Article 1 point 4 of PER-18/PJ/2025)
Yes, tax withholders are included in the definition of Taxpayer. (Reference: Article 1 point 4 of PER-18/PJ/2025)
Yes, tax collectors are included in the definition of Taxpayer. (Reference: Article 1 point 4 of PER-18/PJ/2025)
A form used by Taxpayers to report the calculation/payment of taxes, tax objects/non-tax objects, and/or assets and liabilities. (Reference: Article 1 point 5 of PER-18/PJ/2025)
A period of time that serves as the basis for Taxpayers to calculate, deposit, and report the tax due at a certain time. (Reference: Article 1 point 6 of PER-18/PJ/2025)
Value Added Tax as regulated in the VAT Law. (Reference: Article 1 point 7 of PER-18/PJ/2025)
Income Tax as regulated in the Income Tax Law. (Reference: Article 1 point 8 of PER-18/PJ/2025)
A series of activities to collect and process data, information, and/or evidence objectively and professionally based on audit standards. (Reference: Article 1 point 9 of PER-18/PJ/2025)
To test compliance with the fulfillment of tax obligations and/or for other purposes. (Reference: Article 1 point 9 of PER-18/PJ/2025)
Such data is obtained or owned by the Directorate General of Taxes and requires simple verification/testing. (Reference: Article 2 paragraph (1) of PER-18/PJ/2025)
Yes, a Tax Invoice is one form of concrete data. (Reference: Article 2 paragraph (1) letter a of PER-18/PJ/2025)
An invoice that has received approval from the DGT information system but has not been/is not reported by the Taxpayer in the VAT Tax Return. (Reference: Article 2 paragraph (1) letter a of PER-18/PJ/2025)
Yes, a withholding or collection slip for Income Tax is a form of concrete data. (Reference: Article 2 paragraph (1) letter b of PER-18/PJ/2025)
A slip that has not been or is not reported by the issuer of the withholding slip in the Income Tax Tax Return. (Reference: Article 2 paragraph (1) letter b of PER-18/PJ/2025)
Transaction evidence or tax data that can be used to calculate the tax obligations of the Taxpayer. (Reference: Article 2 paragraph (1) letter c of PER-18/PJ/2025)
Yes, concrete data is data that requires simple verification. (Reference: Article 2 paragraph (1) closing part of PER-18/PJ/2025)
Yes, it includes transaction evidence or tax data of a concrete nature. (Reference: Article 2 paragraph (2) letter a of PER-18/PJ/2025)
Compensation surplus in the VAT Tax Return that is not supported by an overpayment in the previous VAT Tax Return. (Reference: Article 2 paragraph (2) letter a of PER-18/PJ/2025)
Yes, the recalculation of input tax as a deduction from output tax is included as concrete data. (Reference: Article 2 paragraph (2) letter b of PER-18/PJ/2025)
Taxpayers who are not entitled to use the input tax crediting guidelines. (Reference: Article 2 paragraph (2) letter b of PER-18/PJ/2025)
Taxable Persons for VAT (PKP) who carry out deliveries that are subject to tax and deliveries that are not subject to tax. (Reference: Article 2 paragraph (2) letter b of PER-18/PJ/2025)
Yes, if the VAT paid in advance is not paid or is underpaid. (Reference: Article 2 paragraph (2) letter c of PER-18/PJ/2025)
Yes, input tax crediting that is not in accordance with the provisions is concrete data. (Reference: Article 2 paragraph (2) letter e of PER-18/PJ/2025)
Yes, the utilization of tax incentives that is not in accordance with the provisions. (Reference: Article 2 paragraph (2) letter d of PER-18/PJ/2025)
Withholding slip data owned by the Directorate General of Taxes (data from third parties/counterparties). (Reference: Article 2 paragraph (2) letter f of PER-18/PJ/2025)
Yes, errors regarding the use of the net income calculation norm (NPPN) are concrete data. (Reference: Article 2 paragraph (2) letter f of PER-18/PJ/2025)
Income Tax (PPh). (Reference: Context of Article 2 paragraph (2) letter f of PER-18/PJ/2025)
Yes, data/information sourced from assessments in the field of taxation. (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
Yes, data/information sourced from decisions in the field of taxation. (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
Yes, a ruling on a dispute over the application of laws and regulations in the field of taxation. (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
The ruling must be final and legally binding (inkracht). (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
It can be directly used to calculate tax obligations. (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
Tax obligations that are not or are under-reported by the Taxpayer in the Tax Return. (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
Yes, data and/or information that has gone through a certain process in the SP2DK can become concrete data. (Reference: Article 2 paragraph (2) letter h of PER-18/PJ/2025)
A request for explanation on data and/or information (SP2DK) must have been issued. (Reference: Article 2 paragraph (2) letter h point 1 of PER-18/PJ/2025)
Minutes (Official Statement) of the request for explanation on data and/or information must be prepared. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
It must contain the Taxpayer's agreement on the fulfillment of tax obligations. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
Yes, the Minutes must have been signed. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025
The Taxpayer themselves. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
Yes, a representative of the Taxpayer is allowed. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
Yes, a proxy of the Taxpayer is allowed. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
If the fulfillment of the tax obligation is not or has not been met by the agreed deadline. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
The deadline has been agreed upon by the Taxpayer. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
It can be used to calculate the Taxpayer's tax obligations. (Reference: Article 2 paragraph (2) letter h final part of PER-18/PJ/2025)
There are 2 (two) main options. (Reference: Article 3 paragraph (1) of PER-18/PJ/2025)
Supervision. (Reference: Article 3 paragraph (1) letter a of PER-18/PJ/2025)
Audit. (Reference: Article 3 paragraph (1) letter b of PER-18/PJ/2025)
The article uses the word "and/or," so it can be one or a combination. (Reference: Article 3 paragraph (1) of PER-18/PJ/2025)
A specific audit on concrete data. (Reference: Article 3 paragraph (2) of PER-18/PJ/2025)
No, it is a specific audit on said concrete data. (Reference: Article 3 paragraph (2) of PER-18/PJ/2025)
Minister of Finance Regulation governing tax audits (PMK 15 of 2025). (Reference: Article 3 paragraph (2) of PER-18/PJ/2025)
No, Article 2 paragraph 2 uses the phrase "can be in the form of," which indicates the examples mentioned are a non-exhaustive list (but still within the corridor of concrete data). (Reference: Article 2 paragraph (2) of PER-18/PJ/2025)
Yes, that is the definition of concrete data for Tax Invoices. (Reference: Article 2 paragraph (1) letter a of PER-18/PJ/2025)
In this context, the data becomes concrete data (withholding slip not yet reported by the issuer) which becomes the basis for supervision. (Reference: Article 2 paragraph (1) letter b of PER-18/PJ/2025)
No, concrete data must be data that requires "simple verification/testing." (Reference: Article 2 paragraph (1) of PER-18/PJ/2025)
It can, but in the context of concrete data, the focus is on the discrepancy between the compensation balance and the previous period. (Reference: Article 2 paragraph (2) letter a of PER-18/PJ/2025)
Because it involves Taxpayers who make taxable and non-taxable deliveries, making them prone to tax credit errors. (Reference: Article 2 paragraph (2) letter b of PER-18/PJ/2025)
VAT payment before the tax period ends or certain deposit mechanisms recorded in the system but underpaid at the time of reporting. (Reference: Article 2 paragraph (2) letter c of PER-18/PJ/2025)
It can, if it falls under the category of "utilization of tax incentives not in accordance with provisions" and the verification is simple. (Reference: Article 2 paragraph (2) letter d of PER-18/PJ/2025)
Usually yes, because errors in using net income calculation norms are relevant for Taxpayers allowed to use norms (certain turnover). (Reference: Article 2 paragraph (2) letter f of PER-18/PJ/2025)
Final and legally binding, meaning there are no more ordinary legal remedies that can be pursued. (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
Not yet, because it is not necessarily final and binding (further legal remedies are still possible). (Reference: Article 2 paragraph (2) letter g of PER-18/PJ/2025)
Yes, because the obligation "has not or is not met" in full. (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
No, "minutes must be prepared" and "signed." (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
Not mentioned, but the data "can be used to calculate the obligation" (usually directly to audit/collection). (Reference: Article 2 paragraph (2) letter h of PER-18/PJ/2025)
Concrete data supervision has higher data certainty and simpler testing/verification. (Reference: General explanation of Article 2 paragraph (1) of PER-18/PJ/2025)
No, the audit is conducted "specifically on the concrete data." (Reference: Article 3 paragraph (2) of PER-18/PJ/2025)
Yes, it is the new legal basis for the Ministry of Finance's organization in this regulation. (Reference: In view of [Mengingat] point 2 of PER-18/PJ/2025)
Yes, the legal basis for UU KUP, VAT, and Income Tax refers to their amendments in the Job Creation Law (Law 6/2023). (Reference: In view of [Mengingat] point 1 & Article 1 of PER-18/PJ/2025)
Bimo Wijayanto (Director General of Taxes). (Reference: Signature Section of PER-18/PJ/2025)
Not mentioned, the regulation is effective on the date it was established. (Reference: Article 4 of PER-18/PJ/2025)
The invoice is systematically valid and it becomes the Taxpayer's obligation to report it. (Reference: Article 2 paragraph (1) letter a of PER-18/PJ/2025)
Yes, it is referred to as "withholding slip data owned by the Directorate General of Taxes." (Reference: Article 2 paragraph (2) letter f of PER-18/PJ/2025)
For example, if their turnover has exceeded a certain limit or they do not meet the requirements for certain business activities. (Reference: Context of Article 2 paragraph (2) letter b of PER-18/PJ/2025)
Sufficiently broad, as long as it can be used to calculate tax obligations and the verification is simple. (Reference: Article 2 paragraph (1) letter c of PER-18/PJ/2025)
Not in detail, this PER only states the follow-up is in the form of supervision. (Reference: Article 3 paragraph (1) of PER-18/PJ/2025)
No, it can be followed up with supervision (letter a) and/or an audit (letter b). (Reference: Article 3 paragraph (1) of PER-18/PJ/2025)
This document does not mention any revocation clause for other regulations, only the establishment of a new regulation. (Reference: Full text of PER-18/PJ/2025)
The information technology system used by the DGT for tax administration (such as e-Faktur). (Reference: Article 2 paragraph (1) letter a of PER-18/PJ/2025)
Yes, Article 2 paragraph 2 letter h mentions "signed... or proxy." (Reference: Article 2 paragraph (2) letter h point 2 of PER-18/PJ/2025)
Implicitly, the SP2DK mechanism (request for explanation) provides that space before it becomes agreed concrete data (for point h), but for other points (such as final and binding rulings), the nature is already certain. (Reference: Logic of Article 2 paragraph (2) letter h of PER-18/PJ/2025)
To accelerate the law enforcement process on data that is already certain and clearly calculated without the need for lengthy analysis. (Reference: Considering [Menimbang] letter b and Article 2 paragraph (1) of PER-18/PJ/2025)
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