DJP Trials Collaborative Compliance Approach with Pertamina
The Directorate General of Taxes (DJP) has officially commenced a trial of the cooperative compliance approach with PT Pertamina (Persero). Through the implementation of a Tax Control Framework (TCF) and tax data integration, the DJP is encouraging the resolution of potential tax issues from the outset to provide legal certainty for taxpayers.
Director General of Taxes Bimo Wijayanto stated at the programme’s launch in Jakarta on Monday that the cooperative compliance approach changes the relationship pattern between the tax authority and taxpayers. According to him, discussions on tax risks are no longer conducted after transactions occur, but rather from the beginning through more open communication and supported by data integration.
“We express our appreciation to PT Pertamina (Persero) for its commitment and openness in becoming the first partner in this trial. With the support of the Tax Control Framework and data integration, tax risks can be identified earlier, thereby providing legal certainty, reducing compliance costs, and minimising the potential for disputes,” said Bimo.
Following a lengthy preparation and discussion period, PT Pertamina (Persero) was designated as the first partner for the cooperative compliance trial, covering the tax period from January to December 2026. The scope includes Income Tax Article 4(2), Article 15, Article 22, Article 23, and Article 26.
During this period, Pertamina will conduct a self-assessment of the TCF, engage in compliance arrangement discussions with the DJP, and carry out a joint evaluation as the basis for refining the programme. PT Pertamina’s Finance Director, Mega Satria, stated that the trust placed in the company as the first partner is part of its corporate governance transformation. He noted that the implementation of the TCF and data integration not only strengthens tax compliance but also supports transparency and better risk management.
Support for the initiative also came from the Ministry of Energy and Mineral Resources and the State-Owned Enterprise Supervisory Board. Deputy Head of the State-Owned Enterprise Supervisory Board, Tedi Bharata, affirmed that this practice is expected to become part of strengthened governance and can be replicated by other state-owned enterprises.
The development of cooperative compliance refers to practices already implemented in several countries, such as the Netherlands, Malaysia, Singapore, and Australia. Going forward, the DJP plans to expand the trial to PT Pelabuhan Indonesia (Pelindo) and PT Perusahaan Listrik Negara (PLN).