House of Representatives Questions Involvement of Indonesian Military in Tax Affairs

Member of Commission I of the House of Representatives, Tubagus Hasanuddin, has highlighted the involvement of Indonesian Military (TNI) personnel in tax compliance supervision activities. He stated that the involvement of the TNI must be accompanied by relevant reasons and explanations to minimise negative public speculation. According to him, referring to the provisions of Law Number 3 of 2025 concerning the TNI, particularly regarding military operations other than war (OMSP), such involvement is possible as long as it adheres to applicable regulations. “However, what is the reason? Is it due to a shortage of personnel or other obstacles in the implementation of taxpayer supervision?” Hasanuddin asked via a WhatsApp message on Tuesday, 21 July 2026. He cautioned that if the involvement of the TNI in taxpayer supervision becomes an urgent matter, it cannot be immediately implemented in the field. Soldiers, he said, still need to be given adequate briefing regarding their duties, including the application of an approach that must prioritise public service to avoid an impression of intimidation. “Do not let the presence of uniformed TNI personnel cause fear or intimidation. The approach must remain humanistic and educational,” said the PDIP politician. The involvement of TNI soldiers in supervising taxpayer compliance is stipulated in the Director General of Taxes Circular Letter Number SE-8/PJ/2026 concerning Guidelines for Supervising Taxpayer Compliance. The document, dated 15 July 2026, officially includes village supervisory non-commissioned officers, known as babinsa, and community security and order supervisory personnel, known as bhabinkantibmas, as part of tax supervision. The Ministry of Finance has determined that babinsa and bhabinkantibmas can accompany tax officials when collecting taxpayer information in villages or sub-districts. Director of Counselling, Services, and Public Relations at the Directorate General of Taxes, Inge Diana Rismawanti, explained the function of the circular letter regarding the involvement of the TNI and the National Police in taxpayer supervision. “The circular letter is an internal guideline for Directorate General of Taxes employees,” Inge said when contacted on Monday, 20 July 2026. She claimed that the presence of babinsa and bhabinkantibmas in taxpayer supervision is not in a capacity as executors of audits or law enforcement. “The involvement of both should not create a perception of intimidation,” Inge stated.