Bali Tax Office Blocks Accounts and Electronic Certificates of 295 Tax Delinquents

The Bali Regional Office of the Directorate General of Taxes (Kanwil DJP) has implemented active collection measures by blocking bank accounts and deactivating electronic certificates for 295 tax delinquents, whose total arrears amount to IDR 76.2 billion as of June 2026. The action was carried out as part of a Simultaneous Collection Week, representing an advanced stage of enforcement by Tax Service Offices (KPP) within the Kanwil DJP Bali jurisdiction. These measures target taxpayers who failed to respond to persuasive efforts, ranging from warning letters to the delivery of forced letters, and who have not settled their tax debts despite being given opportunities through the implemented collection stages. Through the blocking of financial assets, funds in the taxpayers’ accounts cannot be withdrawn or transferred until the entire tax debt and collection costs are settled in accordance with statutory regulations. In addition to blocking financial assets, Kanwil DJP Bali also deactivated the electronic certificates of Taxable Entrepreneurs (PKP) who have not fulfilled their tax obligations. This prevents the taxpayers from issuing tax invoices, temporarily halting tax administration processes related to their business activities. Access can be restored once the taxpayers settle their obligations in accordance with applicable provisions. “This action is the final step taken after various persuasive efforts and opportunities to resolve tax obligations were not met with a cooperative response from taxpayers. The DJP is committed to enforcing the law fairly by providing certainty and equal treatment for all taxpayers, so that those who do not fulfil their obligations will face action in accordance with the regulations,” said Head of the Bali DJP Regional Office, Darmawan. Darmawan affirmed that the series of simultaneous active collection actions will continue through asset seizure and fund transfers. The collection process may proceed to the auction of assets in accordance with regulations if tax obligations remain unfulfilled. All collection actions will continue until the tax debt owed by the taxpayer is fully settled. The implementation of these active collection measures is based on several statutory regulations, including Law Number 19 of 1997 on Tax Collection with Forced Letters as amended by Law Number 6 of 2023, which serves as the legal basis for active collection actions. It also follows Minister of Finance Regulation Number 61 of 2023 on Procedures for Collecting Outstanding Tax Amounts and Director General of Taxes Regulation Number PER-19/PJ/2025 on the Deactivation of Access to Create Tax Invoices for Taxable Entrepreneurs who fail to fulfil their obligations. “I urge taxpayers who still have arrears to immediately contact their registered Tax Service Office to obtain information and settle their tax obligations. Our officers are always ready to provide assistance in accordance with applicable regulations. Once obligations are fulfilled, the restoration of electronic certificate access and the unblocking of accounts can be processed immediately,” Darmawan concluded.