Directorate General of Taxes Launches New Programme, Initial Phase at 3 Giant SOEs

The Directorate General of Taxes at the Ministry of Finance (DJP Kemenkeu) has officially begun trialling the Co-Operative Compliance programme, a form of transition by DJP towards strengthening taxpayer trust in meeting their tax obligations.

The Co-Operative Compliance programme is implemented through the application of a tax control framework and the integration of tax data. For the initial phase, the programme is being piloted at three giant state-owned enterprises: Pertamina, PLN and Pelindo.

Director General of Taxes Bimo Wijayanto said that with this approach, DJP and taxpayers will establish open communication to foster mutual trust between both parties.

“This kick-off is an important milestone marking the transformation of tax administration towards a more modern, collaborative, data-driven way of working oriented towards early risk prevention,” Bimo said in his speech at the Kick-Off of the Co-Operative Compliance Programme Trial and Tax Control Framework Implementation, Monday (13/7/2026).

From the taxpayer’s perspective, cooperative compliance can provide legal certainty from the outset, or upfront tax certainty, and can minimise compliance costs.

“For taxpayers, cooperative compliance provides legal certainty from the start, or upfront tax certainty. With that certainty, taxpayers can run their business activities in a more measurable way and develop their investments without the risk of penalties escalating into disputes, as well as reduce compliance costs,” Bimo continued.

Meanwhile, from the perspective of the fiscal authority or DJP, cooperative compliance improves supervision effectiveness and minimises operational resource costs.

“Cooperative compliance will certainly improve the effectiveness of supervision while minimising our operational resource costs, which can be allocated more appropriately based on a risk-based approach,” Bimo explained.

In addition, the integration of tax data also enables cross-checking of financial data and tax return data, aiming to reduce information asymmetry and create a single, more trusted data foundation.

“DJP and taxpayers will have a more accurate and faster data foundation. This data integration is expected to reduce asymmetric information and build a single data foundation that is more trusted by both taxpayers and DJP,” Bimo said.