Pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan, dan/atau bukti yang dilaksanakan secara objektif dan profesional berdasarkan standar pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dan/atau untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan di bidang perpajakan. [PMK 15 Th 2025, Pasal 1 angka 6]
This is an audit conducted not to calculate underpaid tax (testing compliance), but to implement specific provisions of tax laws, such as for administrative purposes, granting facilities, or international cooperation. [PMK 15 Year 2025, Art. 2 para 1]
This audit can take the form of:
No. The final result is a proposal for follow-up (such as a recommendation to accept/reject an application) or an administrative decision, not an SKP for underpayment. [PMK 15 Year 2025, Art. 20 para 6 letter b]
Yes. Audits for Other Purposes must still be carried out objectively and professionally based on the applicable Audit Standards. [PMK 15 Year 2025, Art. 1 no. 6; Art. 5]
Audits are conducted in the event of:
Yes, the settlement of a tax objection is one of the criteria for conducting an Audit for Other Purposes. [PMK 15 Year 2025, Art. 4 para 3 letter g]
Yes, the determination of a Taxpayer located in a remote area is done through an Audit for Other Purposes. [PMK 15 Year 2025, Art. 4 para 3 letter j]
Yes. The collection of materials for the preparation of the Net Income Calculation Norm is carried out through this mechanism. [PMK 15 Year 2025, Art. 4 para 3 letter h]
Audits for Other Purposes cover:
Yes, the settlement of tax collection can be a criterion for conducting an Audit for Other Purposes (usually to trace assets). [PMK 15 Year 2025, Art. 4 para 3 letter m]
Yes, the execution of a physical inspection in the context of granting an endorsement for the entry of goods from other places within the customs area to free trade zones and free ports falls into this category. [PMK 15 Year 2025, Art. 4 para 3 letter u]
The criteria include:
Yes, there is a criterion for "testing of tax facilities that have been granted" (post-facility evaluation). [PMK 15 Year 2025, Art. 4 para 3 letter x]
Yes, matching of data and/or information tools (alket) is part of the criteria for an Audit for Other Purposes. [PMK 15 Year 2025, Art. 4 para 3 letter i]
A maximum of 4 (four) months. [PMK 15 Year 2025, Art. 6 para 8]
Calculated from the date the Notice of Audit is delivered to the Taxpayer, Representative, Proxy, employee, or adult family member. [PMK 15 Year 2025, Art. 6 para 8]
It ends on the date of the Audit Report (LHP). [PMK 15 Year 2025, Art. 6 para 8]
Generally yes, but if the audit is conducted related to a Taxpayer's application that has a specific completion deadline in the law (e.g., NPWP deletion within 6/12 months), then the audit completion must regard the application deadline. [PMK 15 Year 2025, Art. 6 para 9]
PMK 15 of 2025 does not explicitly regulate a specific time extension clause for "Other Purposes" as it does for compliance audits (TP/Group). The period is set at a maximum of 4 months. [Analysis of Art. 6 PMK 15 Year 2025]
Yes. The Auditor has the authority to borrow or request books, records, and documents (including electronic data) that are related to the purpose of the Audit. [PMK 15 Year 2025, Art. 12 para 1 letter b]
In a compliance audit, requested documents relate to the basis of bookkeeping/income. In an Audit for Other Purposes, requested documents are specific to the objective (e.g., asset documents for collection, or residency documents for MAP). [PMK 15 Year 2025, Art. 12 para 1 letter a vs b]
Yes. The sealing authority applies generally under Chapter V of this regulation. If the Taxpayer hinders the smooth running of the audit (e.g., refuses access to electronic data), sealing can be performed. [PMK 15 Year 2025, Art. 14]
Yes. The warning letter procedure (Warning I & II) applies generally. If not fulfilled within a certain period, a Minutes of Non-Fulfillment of Request will be made. [PMK 15 Year 2025, Art. 12 para 5 & 7]
The Minutes of Non-Fulfillment of Document Request can become the basis for consideration by the Director General of Taxes to reject or not consider the Taxpayer's application. Example: An application for NPWP deletion can be rejected because documents are incomplete. [PMK 15 Year 2025, Art. 12 para 16]
The Taxpayer may state a refusal. If refusing, the Taxpayer must sign a Statement of Audit Refusal. [PMK 15 Year 2025, Art. 15 para 1]
The Tax Auditor will create a Minutes of Audit Refusal. [PMK 15 Year 2025, Art. 15 para 3]
Article 15 paragraph (5) emphasizes that refusal in an Audit for Other Purposes results in decision-making considerations (e.g., PKP revocation is cancelled/rejected), unlike compliance audits which can lead to ex officio assessment or preliminary evidence (criminal) investigation. [PMK 15 Year 2025, Art. 15 para 5]
It is completed by creating an Audit Report (LHP). [PMK 15 Year 2025, Art. 20 para 1]
It contains the execution of the audit, conclusions, and proposals for follow-up appropriate to the audit criteria. [PMK 15 Year 2025, Art. 20 para 6 letter b]
PMK 15 of 2025 regulates SPHP generally in the context of calculating tax payable (Art. 1 no. 35 & Art. 18). For Other Purposes which are administrative (e.g., NPWP deletion), the SPHP and Final Discussion (PAHP) containing tax calculations are usually not relevant/not performed, unless the audit relates to data impacting material obligations. [Systematic Interpretation of Art. 18 and Art. 20 para 6]
The result is a Decision on NPWP Deletion (accepted) or a Rejection Letter for NPWP Deletion. [PMK 15 Year 2025, Art. 4 para 3 letter b jo. Art. 20 para 6]
The LHP for Other Purposes will serve as consideration material for the Objection Reviewer in drafting the Objection Research Report and the Objection Decision Letter. [PMK 15 Year 2025, Art. 4 para 3 letter g]
If during the process data on potential tax underpayment is found, the Auditor may propose a separate compliance audit (Special/Routine Audit) based on that new data, because the initial objective of the Audit for Other Purposes is not to issue an SKP. [Principle of separation of objectives Art. 2 para 1]
Valuation can be performed during the audit execution. If the specific purpose is to appraise asset values for PBB or collection, this is relevant to Other Purposes. [PMK 15 Year 2025, Art. 26]
If the goal is to calculate fair price corrections for an SKP, it is a Compliance Audit. However, if it is in the context of an APA (Advance Pricing Agreement) or MAP, it falls under the category of Audit for Other Purposes. [PMK 15 Year 2025, Art. 4 para 3 letter q, r]
An audit to ensure whether the Taxable Entrepreneur (PKP) still meets the subjective and objective requirements. If not (e.g., business closed), the PKP status is revoked. [PMK 15 Year 2025, Art. 4 para 3 letter d]
Yes, but for certain criteria like "Physical Inspection of Goods" or "Determination of Remote Areas," a field audit (visit) is almost certainly required. [PMK 15 Year 2025, Art. 5 para 4 letter d]
That falls under the criterion of "Determination of the amount of costs at the exploration stage", which is an Audit for Other Purposes. [PMK 15 Year 2025, Art. 4 para 3 letter t]
An Audit for Other Purposes in the context of collection aims to find/identify assets. Seizure execution is carried out by the Tax Bailiff based on Collection rules (UU PPSP), not directly by the Auditor during the audit. [PMK 15 Year 2025, Art. 4 para 3 letter m]
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