Government to Deploy Two Methods to Monitor Taxpayer Compliance
Jakarta, VIVA – The Ministry of Finance, through the Directorate General of Taxes (DJP), has issued Circular Letter Number SE-8/PJ/2026 on Guidelines for Monitoring Taxpayer Compliance.
The circular explains the collection of field and non-field data, namely through the use of technology and direct visits by DJP officers to the field in order to monitor taxpayer compliance.
Field data collection will be carried out by visiting taxpayers’ places of residence, domicile, business activity or freelance work, as well as related parties, in order to identify tax subjects and/or objects.
Non-field data collection, meanwhile, is conducted through the use of information technology and other administrative means, without the need for direct visits to locations.
“This is done to encourage improved taxpayer compliance, as an effort to broaden the database and strengthen territorial control,” as quoted from Circular Letter Number SE-8/PJ/2026, Sunday, 19 July 2026.
The circular stresses that these activities may be carried out by all DJP employees, as a means of obtaining data and/or information from various sources, whether through field data collection or non-field data collection.
In monitoring activities, the DJP involves a number of parties in its approach, such as visits, sweeps, direct observation, and building information networks through village guidance non-commissioned officers (Babinsa) and community security and order supervisors (Bhabinkamtibmas).
Meanwhile, monitoring through the use of technology is carried out via remote sensing, web scraping, and the utilisation of media information.
The DJP also employs a scientific approach by reviewing journals or academic works, analysing unidentified data, taxpayer profiling, economic zone studies, mirroring the results of audits, investigations or other business processes, as well as taxation partnerships.
“The monitoring of taxpayer compliance begins with the stages of identification and systematic data collection in order to support the implementation of an effective and measurable oversight function,” it stated.