Drafting New Rules, Tax Office Accelerates Refunds to Highly Compliant Taxpayers

The Directorate General of Taxes (DJP) under the Ministry of Finance is currently finalising new regulations on the procedures for preliminary refunds of tax overpayments, or restitusi. Director of Dissemination, Services, and Public Relations at DJP, Inge Diana Rismawantiya, explained that the acceleration of refunds will be prioritised for taxpayers with high compliance levels. She hopes that in the future, refund disbursements will be focused to be more targeted. “We are striving to ensure that those receiving accelerated refunds are truly taxpayers with high compliance levels. The main point is to make it more targeted,” said Inge on Thursday, 16 April 2026. She explained that the policy aims to improve the accuracy of distribution while maintaining the credibility of the tax system. With the tax refund regulations, every overpayment of tax will still be returned to the taxpayer. According to her, refunds are a right of taxpayers that must be fulfilled, so DJP will not withhold funds that are indeed their right. “Regarding refund rights, we fully understand that refunds actually affect taxpayers’ rights. Of course, we will not keep them ourselves if they are indeed the taxpayers’ right,” stated Inge. However, DJP is working to ensure that the refund process, particularly the faster preliminary refunds, is only given to taxpayers with a good compliance track record. “Indeed, at present, we are striving so that those receiving refunds with quick turnaround or the aforementioned preliminary refunds are truly taxpayers whose compliance level is already correct,” said Inge. Nevertheless, Inge has not detailed the provisions of the refund scheme and asked the public to wait for the issuance of the Minister of Finance Regulation (PMK), which will soon be enacted. “The main point is actually towards that, more targeted on who receives it. But don’t worry, they say the (PMK) will come out soon. So better to wait rather than me leaking what hasn’t been signed by the Minister,” she said.