Legal Balance: Rights and Obligations of Taxpayers in Tax Audit (PMK 15/2025 Era)

In the self-assessment tax system adopted by Indonesia, voluntary compliance is the backbone of state revenue. However, to ensure the integrity of this system, the Directorate General of Taxes (DGT) is granted the authority by law to conduct Tax Audits. For Taxpayers, the word "audit" often causes anxiety. In reality, an audit is a measured legal procedure where the state not only grants authority to examiners but also guarantees the detailed protection of Taxpayer rights.

Entering 2025, the tax audit landscape has undergone significant regulatory refreshment with the issuance of Minister of Finance Regulation Number 15 of 2025 (PMK 15/2025). This regulation simplifies previous rules (such as PMK-17/2013 and PMK-184/2015) and aligns procedures with the modern tax administration system (Coretax System). Deep understanding of rights and obligations under this latest rule is key for Taxpayers to undergo audits calmly and with dignity.

Taxpayer Rights: Legal Protection in the Audit Process

Based on Article 8 of PMK 15 of 2025 and provisions in Government Regulation (PP) Number 50 of 2022, Taxpayers have a series of rights that must be fulfilled by Tax Examiners. These rights are designed to ensure transparency, fairness, and the opportunity for defense.

Below are the details of Taxpayer rights:

1. Right to Identity and Legality: Request the Tax Examiner to show the Tax Examiner Identity Card and the Audit Warrant (SP2) [PMK 15 Year 2025, Article 8 paragraph 1a; PP 50 Year 2022, Article 13 paragraph 2].
2. Right to Notification: Request the Tax Examiner to officially deliver the Audit Notification Letter [PMK 15 Year 2025, Article 8 paragraph 1b].
3. Right to Know Team Changes: Request a letter containing changes to the Tax Examiner team if there is a change in personnel composition [PMK 15 Year 2025, Article 8 paragraph 1c].
4. Right to Explanation: Request an explanation regarding the reasons and objectives of the Audit [PMK 15 Year 2025, Article 8 paragraph 1d].
5. Right to Disclosure of Untruths (Article 8 paragraph 4 of KUP Law): Disclose untruths in the filling of the Tax Return (SPT) in a separate report as long as the Notification of Audit Results (SPHP) has not been delivered, even though the audit is ongoing [PMK 15 Year 2025, Article 8 paragraph 2a; PP 50 Year 2022, Article 8].
6. Right to Transparency of Audit Focus (Specifically for Focused Audit): Receive written notification regarding specific items in the SPT or specific data being audited, including if there are changes to the audit focus [PMK 15 Year 2025, Article 8 paragraph 2b & 2c].
7. Right to Attend Preliminary Findings Discussion: This is a crucial feature in PMK 15/2025. Taxpayers have the right to attend a discussion on preliminary findings before the SPHP is issued. In this forum, Taxpayers have the right to:
   • Show/submit books, records, and supporting documents.
   • Present witnesses, experts, or third parties to provide explanations [PMK 15 Year 2025, Article 8 paragraph 2d, 2e, 2f].
   • Note: This right is excluded for Specific Audit Types.
8. Right to Receive SPHP: Receive the Notification of Audit Results (SPHP) along with the list of audit findings as the basis for corrections [PMK 15 Year 2025, Article 8 paragraph 2g].
9. Right to Attend Closing Conference: Attend the Final Discussion of Audit Results (Closing Conference) at a determined time to agree or dispute the examiner's findings [PMK 15 Year 2025, Article 8 paragraph 2h; PP 50 Year 2022, Article 15].
10. Right to Request Quality Assurance (QA): Submit a request for discussion with the Audit Quality Assurance Team if there is still a dispute regarding the legal basis of correction not agreed upon during the Closing Conference (except for concrete data audits) [PMK 15 Year 2025, Article 8 paragraph 2i].
11. Right to Receive Information on Audit Status: Receive a notification letter of suspension if the audit is upgraded to Preliminary Evidence (criminal investigation), or a notification letter that the audit is resumed [PMK 15 Year 2025, Article 8 paragraph 2j & 2k].

Taxpayer Obligations: Cooperative and Open

To balance these rights, the law establishes strict obligations. The core of these obligations is a cooperative attitude. Non-cooperative behavior can trigger ex-officio tax determination or even escalation to criminal investigation. Below are the details of Taxpayer obligations:

1. Obligation to Show Documents: Show and/or lend books, records, and/or documents that form the basis of bookkeeping/recording, as well as other documents related to income, business activities, or tax objects [PMK 15 Year 2025, Article 8 paragraph 4a; SDSN UU KUP 2023, Article 29].
   Deadline: Documents must be fulfilled no later than 1 month from the request. If passed, the documents may be deemed not provided [PMK 15 Year 2025, Article 12 paragraph 2 & 4].
2. Obligation for Electronic Data Access: Provide opportunities for Tax Examiners to access and/or download electronic data [PMK 15 Year 2025, Article 8 paragraph 4b]. This is crucial given the implementation of the digital data-based Coretax System.
3. Obligation to Provide Access to Premises: Provide opportunities to enter and inspect places or rooms, movable goods (such as vehicles), and/or immovable goods suspected to be used to store documents or money [PMK 15 Year 2025, Article 8 paragraph 4c].
4. Obligation to Provide Assistance: Provide assistance for the smoothness of the audit, which includes:
   • Providing personnel/equipment at the Taxpayer's expense to access electronic data (if special expertise is needed).
   • Providing access rights (passwords/keys) to data or rooms.
   • Providing a special room if the audit is conducted at the Taxpayer's location.
   • Providing support personnel where necessary. [MoF Regulation No. 15 of 2025, Article 8 paragraph (4)d] .
5. Obligation to Provide Explanations: Provide oral and/or written explanations required, including fulfilling summons to come to the DGT office [PMK 15 Year 2025, Article 8 paragraph 4e].
6. Obligation to Respond to SPHP: Submit a written response to the Notification of Audit Results (SPHP) within the determined time frame (usually 5 working days) [PMK 15 Year 2025, Article 8 paragraph 5 and Article 18 paragraph 2].

Legal Implications

It is important to note that if a Taxpayer fails to fulfill obligations—for example, refusing to lend documents or obstructing access—the Tax Examiner has the authority to calculate the tax due ex-officio. This means the tax will be calculated based on data possessed by the DGT or other comparative data, which often results in a higher tax value than self-calculation [PMK 15 Year 2025, Article 12 paragraph 14; PP 50 Year 2022, Article 14].

By understanding this new map of rights and obligations, Taxpayers are expected to become equal partners in the audit process, ensuring compliance without sacrificing justice.