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

The Directorate General of Taxes at the Ministry of Finance has officially commenced a trial of the Co-Operative Compliance programme, marking a transition in the tax authority’s approach to enhancing taxpayer trust in fulfilling their tax obligations. The Co-Operative Compliance programme is implemented through the application of a tax control framework and the integration of tax data. In its initial phase, the programme is being trialled at three giant state-owned enterprises, namely Pertamina, PLN, and Pelindo. Director General of Taxes Bimo Wijayanto stated that with this approach, the tax authority and taxpayers will establish open communication to increase mutual trust between both parties. “This kick-off is an important step marking the transformation of tax administration towards a more modern, collaborative, and data-based 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 Implementation of the Tax Control Framework on Monday (13/7/2026). From the taxpayer’s perspective, cooperative compliance can provide upfront tax certainty and minimise compliance costs. “For taxpayers, cooperative compliance provides legal certainty from the outset or upfront tax certainty. With this certainty, taxpayers can conduct business activities in a more measured way and develop their investments without the potential for sanctions leading to disputes, as well as reduce compliance costs,” Bimo continued. Meanwhile, from the tax authority’s side, cooperative compliance increases supervisory effectiveness and minimises operational resource costs. “Cooperative compliance will certainly increase supervisory effectiveness while minimising operational resource costs, allowing our resources to be allocated more appropriately based on a risk-based approach,” Bimo explained. Furthermore, 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 reliable data foundation. “The tax authority 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 the tax authority,” Bimo clarified.