Government to Deploy Two Methods to Monitor Taxpayer Compliance

The Ministry of Finance, through the Directorate General of Taxes (DJP), has issued Circular Letter Number SE-8/PJ/2026 concerning Guidelines for Taxpayer Compliance Supervision. The circular details the collection of field and non-field data, utilising technology and direct visits by DJP officers to monitor taxpayer compliance. Field data collection will be carried out by visiting the residences, domiciles, places of business, and/or freelance workplaces of taxpayers and related parties to identify tax subjects and/or objects. Meanwhile, non-field data collection involves the use of information technology and other administrative means without the need for direct on-site visits. “This is done to encourage increased taxpayer compliance, as an effort to expand the database and territorial control,” the circular stated. The circular emphasises that these activities can be performed by all DJP employees as a means of obtaining data and/or information from various sources, through both field and non-field data collection activities. In its supervisory activities, the DJP involves several parties in its approach, such as visitations, sweeping, direct observation, and building information networks through village supervisory non-commissioned officers and community security and order non-commissioned officers. Meanwhile, technology-based supervision is conducted through remote sensing, web scraping, and the utilisation of media information. The DJP also employs a scientific approach by reviewing journals or scientific papers, analysing unidentified data, conducting taxpayer dissections, economic area dissections, mirroring audit/investigation/business process results, and establishing taxation partnerships. “These taxpayer compliance supervision activities begin with a systematic identification and data collection stage to support the implementation of effective and measurable supervisory functions,” the circular noted.