Finance Minister Expands Tax Authority Data Collection to Include Credit Cards and Mobile Phone Records
Jakarta, CNBC Indonesia - Finance Minister Purbaya Yudhi Sadewa has expanded the scope of data and information collection for the Directorate General of Taxes (DJP) from government agencies, institutions, associations, and other parties (ILAP).
He established this provision through Finance Ministry Regulation (PMK) Number 8 of 2026, which revises PMK 228/2017. This regulation came into effect from 27 February 2026.
“To provide legal certainty, utility, and clarity regarding the implementation of data and information submission activities by government agencies, institutions, associations, and other parties, as well as data and information collection activities for the purpose of state revenue collection,” as cited from the explanatory section of PMK 8/2026 on Monday (2 March 2026).
In this latest regulation, new provisions include Articles 5A, 5B, and 5C, which generally establish procedures for the DJP to issue notifications regarding data and information held by ILAP.
Article 5A, for instance, specifies the mechanism by which the DJP notifies ILAP regarding reports on the use of data and information.
Article 5B regulates the DJP’s authority to collect data and information related to taxation in connection with events pertaining to taxpayers’ fulfilment of tax obligations, whilst observing confidentiality provisions regarding such data and information.
“Data and information relating to taxation as referred to in paragraph (1) constitute data and information that can describe the activities or business, business turnover, income and/or assets of the taxpayer,” as cited from PMK 8/2026.
Meanwhile, Article 5C pertains to the Director General of Taxes’ authority to delegate notification authority regarding the use of data and information to officials within the DJP.
The specific details of data that may be requested and utilised by the DJP are contained in the regulation’s appendix, ranging from ministries and agencies, all regional administrations, law enforcement bodies, Bank Indonesia, the Financial Services Authority (OJK), state-owned enterprises, pension funds, to private sector entities such as banks, industry associations, and mobile telephone network operators.
For banks or credit card issuers, provisions were already established in the previous regulation. However, there has been an expansion in the scope of ILAP entities from the original 22 to 27 entities.
Details of the types of data and information include at minimum the name of the bank or institution acting as issuer or acquirer; merchant name and ID; transaction settlement year; total settlement transactions; and total cancelled transactions. The first data submission will be submitted no later than March 2027 in electronic form online.
Regarding data from mobile phone network operators, the data and information that may be utilised by the DJP relates to customer name; customer place of birth; customer date of birth; customer identity number (NIK); mobile telephone number; alternative telephone number that can be contacted; email; customer residential address; customer billing address (if different from residential address); and monthly billing amount.
This data is similar to previous provisions, though there is a difference in the ILAP designation in this sector, now comprising 3 entities instead of the previous 7 entities.