Building a Data-Based Fiscal Compliance Ecosystem
The transformation of Indonesia’s tax administration is entering a new chapter. The Directorate General of Taxes (DJP), through Circular Letter Number SE-8/PJ/2026, has established new guidelines for taxpayer compliance supervision, changing the approach from one that was previously more administrative and reactive to supervision that is planned, risk-based, and supported by the use of information technology and data analysis.
This circular letter not only regulates the supervision of registered taxpayers but also covers unregistered taxpayers through extensification activities, as well as territorial supervision to strengthen the tax database. Consequently, supervision is no longer merely oriented towards enforcing compliance after a violation occurs but is directed at building sustainable compliance through risk identification and early guidance.
One of the fundamental changes in SE-8/PJ/2026 is the strengthening of the overall supervision business process, from planning, implementation, follow-up, quality assurance, to monitoring and evaluation. Supervision of registered taxpayers is carried out through Periodic Payment Supervision for obligations due in the current year and Material Compliance Supervision to assess formal and material compliance with tax obligations.
Meanwhile, for unregistered taxpayers, supervision is not only directed at registration through extensification but also ensures the fulfilment of tax obligations after the taxpayer enters the DJP administration. The entire process is supported by an integrated supervision administration system, making decision-making increasingly data-based.
In contrast to previous supervision patterns that relied more on field visits and administrative audits, SE-8/PJ/2026 expands information sources through the use of web scraping, remote sensing, digital media analysis, reviews of journals and scientific publications, analysis of unidentified data, taxpayer and economic zone dissections, mirroring of previous audit results, and the building of information networks with various stakeholders, including local governments, village supervisory non-commissioned officers, and community security and order supervisory officers. Data collection is also no longer solely conducted through field visits but increasingly prioritises non-field data collection based on information technology, making supervision faster, more efficient, and comprehensive.
The substance of SE-8/PJ/2026 also indicates a shift in the DJP’s supervisory function, which is no longer about finding non-compliance but building a data-based compliance ecosystem. In this regard, data is no longer just a supporting tool for audits but has become the main foundation for compiling taxpayer risk profiles, expanding the tax base, determining supervision priorities, and improving service quality. This paradigm shift places Indonesia’s supervision reform in line with modern tax administration practices developed by the OECD and various developed countries.