{
    "success": true,
    "data": {
        "id": 1816706,
        "msgid": "maximising-the-database-in-the-quest-to-find-fiscal-treasure-1782121965",
        "date": "2026-06-22 16:07:45",
        "title": "Maximising the Database in the Quest to Find Fiscal Treasure",
        "author": "",
        "source": "CNBC",
        "tags": "",
        "topic": "Economy",
        "summary": "Amid global economic uncertainty and declining domestic consumption, Indonesia faces a significant challenge in maintaining state spending without burdening the public. The government can unlock a 'fiscal treasure' by maximising its integrated taxpayer database, particularly following the implementation of the NIK-NPWP integration and the coretax system. A persuasive 'curly effort' strategy, combined with Compliance Risk Management, is proposed to enhance supervision and compliance rather than introducing new taxes.",
        "content": "<p>Current global uncertainty is impacting many countries, including\nIndonesia. The rise in world oil prices is affecting Indonesia\u2019s trade\nstability, especially for raw materials heavily dependent on imports,\nresulting in a decline in domestic consumption. Furthermore, the\nweakening of the rupiah exchange rate and the collapse of the Jakarta\nComposite Index (IHSG) are accumulating challenges for the Indonesian\neconomy. Consequently, a decline in the investment climate is occurring\nas a negative response from investors to domestic economic instability.\nThe domino effect is a decrease in consumer purchasing power for goods\ncirculating in the market, ultimately reducing tax contributions. Amid\nthis turmoil, the government faces the heavy task of maintaining state\nspending without increasing additional burdens on society. Geopolitics\nposes a threat to the country\u2019s economic sustainability. The\ngovernment\u2019s attention to the sustainability of a decent life for all\nits citizens is an obligation, but fulfilling this obligation requires a\nsufficient budget that is realised effectively. Tax, as the main source\nof state revenue, has contributed maximally as the largest backbone in\ndetermining the spending budget in every State Budget (APBN). However,\nwith these challenging economic conditions, the government must be\ncautious in taking action on fiscal policy, such as raising tax targets\nor creating new sources of tax revenue as a final solution to\naccommodate state spending. The increase in tax revenue targets each\nyear must be parallel to the economic conditions of all business\nsectors, but tax increases do not have to involve introducing new types\nof taxes or new tax rates as an alternative path. The government can use\npersuasive policies to collect the country\u2019s largest revenue by\nmaximising the database owned by the government through the Directorate\nGeneral of Taxes (DJP). Following the implementation of the NIK as NPWP,\ndomestic economic transactions have become more transparent in revealing\nthe economic capacity of the public. This integration provides the\ngovernment with a strong database to determine the direction of the\ncountry\u2019s fiscal policy from the perspective of supervising taxpayers,\nespecially passive taxpayers who have not yet contributed but have\nreceived benefits in this country. The implementation of the coretax\nsystem is also an important breakthrough to improve the database. This\nintegration has provided narrow space for taxpayers to commit tax\nevasion because all transactions are required to use official state\nidentities, ultimately allowing all economic transactions conducted by\nactive taxpayers and potential taxpayers to be supervised\nsystematically. Both can provide a source of fiscal treasure for the\nstate to achieve revenue targets through an existing but higher-quality\ndatabase. The higher the quality of the database, the more the\ngovernment can maximally carry out supervision and compliance testing\nfor taxpayers who have not yet fulfilled their tax obligations. In\naddition, support from third parties (ILAP data), including financial\ninstitutions, can perfect the quality of the taxpayer database to be\nmore optimal. Before this integration, the tax database could not\naccurately present the real condition of taxpayers. Many shadow economy\nactivities were still running under the radar of tax regulations and\neven the law. These actors have received many benefits from these\ntransactions and enriched their asset ownership without contributing to\nthe state. Beneficial owners who have been hiding in the shadow economy\nare priority subjects that must be escalated following the NIK and\ncoretax implementation because they are behind the scenes of economic\ntransactions yet enjoy the most dominant benefits from these\ntransactions. Besides revenue, increasing the reporting compliance\ntarget is also a benchmark for the percentage of active taxpayers out of\nthe total registered taxpayers. In directing tax contributors to\ncomplete their tax obligations, the government can use a curly effort\nstrategy. In the world of taxation, the term curly effort is often used\nto describe an approach that is not rigid and does not always rely on\nlegal force to direct taxpayers to fulfil their tax obligations. This\nstrategy has proven effective with a positive response. Based on DJP\ndata, as of the end of May 2026, the achievement of Annual Tax Return\ncompliance reached 89 percent of the target. For a new system, this\nachievement provides evidence that to increase the quantity of Annual\nTax Returns, taxpayers do not need to be immediately confronted with\nvarious complex tax regulations and haunted by fines and sanctions, but\nrather start with persuasive actions through massive communication and\neducation conducted by the tax office. If both actions are successful,\nthey will create a quality taxpayer population with a high understanding\nof tax regulations. This strategy can also be implemented by utilising\nCompliance Risk Management (CRM), where the DJP can group taxpayer\ncriteria into various categories based on risk levels, ranging from\neducation to audit. This CRM will provide a signal of taxpayer\ncompliance to be followed up according to the risk level. This grouping\nwill provide time efficiency for supervision while producing equally\ngood data quality. Expanding the database is also a necessity due to\neconomic dynamics that create potential taxpayers.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/maximising-the-database-in-the-quest-to-find-fiscal-treasure-1782121965",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}