Opening Pandora's Box: Novum (New Data) as a Trigger for Re-Audit and Issuance of SKPKBT in the Era of Transparency

In the landscape of tax law, legal certainty is a primary pillar. When a Tax Audit is completed and a Tax Assessment Letter (SKP) is issued, Taxpayers generally breathe a sigh of relief, assuming that the tax obligation for that year is final and closed. However, this assumption is not absolute. The state has extraordinary authority to reopen closed cases if Novum or New Data is discovered.

The concept of Novum in taxation is an instrument of justice to ensure that taxes paid are in accordance with the actual situation. However, for non-compliant Taxpayers, Novum is a nightmare because the consequence is not only the payment of the principal tax but also very heavy administrative sanctions. This article will dissect in depth the definition, procedures, and implications of Novum based on the latest regulations, including Minister of Finance Regulation (PMK) Number 15 of 2025 and SE-15/PJ/2018.

1. Definition and Legal Basis of Novum

Etymologically, Novum means something new. In the context of the Law on General Provisions and Tax Procedures (UU KUP), specifically Article 15, Novum is translated as New Data and/or Data Originally Unrevealed.

The existence of Novum is an absolute condition (conditio sine qua non) for the Director General of Taxes to conduct a Re-Audit (Pemeriksaan Ulang) and issue an Additional Underpayment Tax Assessment Letter (SKPKBT). Without Novum, the tax authorities are prohibited from re-auditing the same tax year and type of tax that has already been audited [PMK 15 Year 2025, Article 25 paragraph 1].

What is meant by New Data and Data Originally Unrevealed?

Referring to the elucidation of Article 15 of the KUP Law and audit practice:

• New Data: Is data or information that is genuinely newly known or discovered by the Directorate General of Taxes (DGT) after the SKP was issued. Example: Overseas bank account data newly received through Automatic Exchange of Information (AEOI).
• Data Originally Unrevealed: Is data that actually existed at the time of the previous audit but was not disclosed by the Taxpayer or was not found by the Tax Examiner at that time.

2. Re-Audit: The Mechanism for Following Up on Novum

The discovery of Novum does not immediately become a tax bill. There must be a strict Re-Audit procedure to validate the data.

A. Re-Audit Criteria

Based on Article 25 of PMK Number 15 of 2025, a Re-Audit is conducted if:

1. There is an indication of new data and/or data originally unrevealed (novum); and
2. Such data results in an increase in the amount of tax payable [PMK 15 Year 2025, Article 25 paragraph 1].

B. Filter and Control (Audit Planning Committee)

To prevent arbitrary actions by tax authorities in reopening old cases, the procedure for proposing a Re-Audit is regulated very strictly in SE-15/PJ/2018.

1. Analysis of Reasons: The proposer (usually an Account Representative or Examiner) must create an "Analysis of Reasons for Re-Audit" proving that the found data is truly Novum and not data that has already been processed [SE-15/PJ/2018, Attachment II.29].
2. Committee Validation: The proposal must be discussed and decided by the Audit Planning Committee.
   • If the Taxpayer is registered at a Pratama Tax Office (KPP), the discussion is held by the Regional Office (Kanwil) Level Committee.
   • If it concerns strategic/specific Taxpayers, the discussion can reach the Central Level Committee.
3. Output: Only if the Committee approves that the data is valid Novum, will a Re-Audit Instruction be issued.

3. Sanction Implications: 100% Surcharge

This is the most crucial aspect for Taxpayers. Sanctions due to the discovery of Novum through a Re-Audit are far heavier than ordinary audits.

Based on Article 15 paragraph (2) of the KUP Law jo Government Regulation (PP) Number 50 of 2022 Article 22, the amount of tax underpayment in the SKPKBT is added with an administrative sanction in the form of a 100% (one hundred percent) surcharge (increase) of the amount of such tax underpayment.

Sanction Exception: The 100% surcharge sanction is not imposed if the SKPKBT is issued based on a written statement from the Taxpayer of their own volition (voluntary disclosure) before the DGT takes re-audit action [SDSN UU KUP 2023, Article 15 paragraph 3].

4. Sources of Novum in the Digital Era

In the Coretax and information transparency era, sources of Novum for the DGT are increasingly abundant:

1. Digital Forensics: Data recovered from Taxpayer's electronic devices that was previously hidden, encrypted, or deleted, but successfully recovered by DGT digital forensic experts, can be categorized as data originally unrevealed [SE-36/PJ/2017].
2. Exchange of Information (AEOI): Financial data from other jurisdictions received by the DGT through the AEOI scheme (PMK 108/2025) often becomes the primary Novum to pursue offshore assets.
3. Concrete Data from Third Parties: Withholding slips, tax invoices, or transaction data reported by counterparties but not reported by the Taxpayer. If this data becomes known only after the SKP is issued, it becomes Novum.
4. Court Rulings: Facts revealed in trials (e.g., civil or other criminal disputes) indicating unreported income.

5. Mitigation Strategy for Taxpayers

To avoid the risk of SKPKBT issuance due to Novum, Taxpayers are advised to:

1. Full Disclosure: During the first audit (routine/overpayment audit), ensure all books, records, and documents are submitted. Request a detailed Proof of Document Borrowing/Submission [PMK 15 Year 2025, Attachment N]. Documents recorded as submitted cannot be claimed as "Novum" by the tax authorities later.
2. Neat Digital Archives: Keep backups of electronic data. In disputes over whether data is Novum or not, proving that the data was available and accessible during the previous audit is key.
3. Utilize Article 15 paragraph (3): If after the audit is completed you realize there is left-out data, report it voluntarily immediately before the DGT finds it. This saves you from the 100% sanction.

Conclusion

Novum is the key to unlocking the padlock of legal certainty (SKP) that has been locked. In the PMK 15 of 2025 regime, the procedure for determining Novum is carried out with high standards of prudence through a committee mechanism to ensure fairness. However, the risk of a 100% surcharge sanction demands Taxpayers to prioritize total transparency from the initial audit. Hiding data in the era of information openness is no longer a strategy, but a time bomb.

Reference:

1. SDSN UU KUP 2023 (Law on General Provisions and Tax Procedures), Article 15.
2. PP Number 50 of 2022 concerning Procedures for the Exercise of Rights and Fulfillment of Tax Obligations.
3. PMK Number 15 of 2025 concerning Tax Audit, specifically Article 25.
4. SE-15/PJ/2018 concerning Audit Policy (Procedure for Proposing Re-Audit).
5. PMK Number 108 of 2025 concerning Technical Guidelines regarding Access to Financial Information for Tax Purposes.
6. SE-36/PJ/2017 concerning Guidelines for Digital Forensics for Tax Purposes.
7. SE-50/PJ/2013 concerning Technical Guidelines for Audit of Taxpayers with Special Relationships.