BPK: Performance Audit of the Directorate General of Taxation Focuses on Three Key Aspects

Jakarta (ANTARA) - The Supreme Audit Agency (BPK) stated that the performance audit of the Directorate General (DG) of Taxation under the Ministry of Finance (MoF) emphasises three main aspects. “This performance audit is a continuation of the focus from previous years’ audits, concentrating on three main aspects: improving the reliability of the tax information system, formulating and harmonising regulations, and enhancing the quality of tax administration,” said BPK Member II Daniel Lumban Tobing while handing over the Performance Audit Report (LHP) on Supervision and Examination in Supporting the Optimisation of Tax Revenue for 2023 to 2025 to the Director General of Taxation of the MoF, Bimo Wijayanto. In a statement received in Jakarta on Wednesday, the focus on these three aspects aligns with the government’s policy direction in the National Medium-Term Development Plan (RPJMN) 2020-2024, which continues into the RPJMN 2025-2029, and adopts international best practices through preventive, promotional, and responsive approaches to improve tax compliance. In the preventive approach, BPK encourages strengthening integrated and reliable information systems. Meanwhile, the promotional approach is directed towards perfecting tax regulations through comprehensive policy harmonisation. “The responsive approach focuses on improving the effectiveness of supervision, risk-based examinations, and law enforcement to ensure taxpayer compliance,” said BPK Member II. In the LHP submitted in 2026, he said BPK revealed seven audit findings accompanied by several strategic recommendations. These recommendations include developing compliance risk management, analysing tax potential from share transfer transactions, evaluating loss compensation arrangements, and comprehensive follow-up on taxpayer examination results. In his remarks, BPK Member II emphasised the importance of the quality of the LHP delivered to the audited entity. “Therefore, we hope that the LHP we have submitted presents information accurately and balanced, and provides recommendations that impact the improvement of the Directorate General of Taxation’s (DJP) performance, especially in optimising state revenue,” he said.