Civil Society Coalition Rejects Use of Village Military Officers for Tax Surveillance
The Civil Society Coalition for Security Sector Reform has strongly rejected the Directorate General of Taxes’ (DJP) policy to involve village supervisory non-commissioned officers (Babinsa) from the Indonesian National Armed Forces (TNI) in monitoring taxpayer compliance. The policy, outlined in a network information circular at the village and sub-district level, is seen as blurring the boundaries between civilian and military authority.
Imparsial Director Ardi Manto Adiputra asserted that this move risks expanding state surveillance over citizens without an adequate legal basis and could trigger intimidation. “Tax supervision and collection are civilian administrative functions that must be carried out based on the principles of legality, accountability, data protection, and public service,” Ardi said in a joint written statement on Wednesday, 22 July 2026. He added that in a self-assessment system, the authority for tax law enforcement lies entirely with the tax authorities and civilian law enforcement. “Involving Babinsa shifts the approach from voluntary compliance to a security approach,” he stated.
YLBHI Chairman Muhammad Isnur argued that the policy is inconsistent with Law Number 3 of 2025 concerning the TNI. He noted that the TNI’s primary duty is national defence, and even Military Operations Other Than War (OMSP) must be based on political decisions and state policy. “Tax supervision or mapping citizens’ economic potential is not a defence function. It cannot be expanded merely through an administrative circular,” Isnur said. He also warned of the risk of sensitive citizen data being leaked if collected by networks outside the DJP structure.
Meanwhile, KontraS Coordinator Dimas Bagus Arya described the presence of Babinsa in tax matters as a form of “politics of fear” targeting vulnerable groups, such as small business owners, farmers, fishermen, and informal workers. “Citizens are positioned not as taxpayers with rights, but as objects of security surveillance,” Dimas said.
In response to the criticism, the DJP clarified that the involvement of Babinsa and police community officers (Bhabinkamtibmas) is not intended to intimidate the public. DJP Director of Education, Services, and Public Relations Inge Diana Rismawanti explained that the mention of these apparatuses in Circular Letter Number SE-8/PJ/2026 only relates to building a territorial information network. “Babinsa and Bhabinkamtibmas are not executors of tax audits or law enforcement,” Inge said on Monday, 20 July 2026. She added that their presence in the field is limited to acting as accompanying witnesses during DJP officer visits.
On the other hand, TNI Information Centre Head Major General Muhammad Nas stated that there has been no official discussion on the matter. “There has been no discourse or discussion in that direction,” Nas said. For context, Director General of Taxes Bimo Wijayanto issued SE-8/PJ/2026 concerning Guidelines for Taxpayer Compliance Supervision on 15 July 2026. This regulation officially revokes previous guidelines, including SE-11/PJ/2020 on Procedures for Field Data Collection Activities.