Optimising Investment Fiscal Facilities to Drive Transparency in Ministry of Investment Governance

The optimisation of investment fiscal facilities has become a primary focus for the Audit Board of Indonesia (BPK) in maintaining the national investment climate. BPK Member II, Daniel Lumban Tobing, submitted the Compliance Audit Report on the Provision of Investment Fiscal Facilities for the period from 2021 to the first semester of 2025 to the Ministry of Investment and Downstreaming/BKPM in Jakarta on Thursday (27/08/2026).

The optimisation of these fiscal facilities targets schemes such as tax holidays, tax allowances, and exemptions on import duties for machinery and materials to ensure they are precisely targeted. The BPK identified that aspects of verification and the certainty of application status require refinement to provide legal certainty for all business actors.

In general, the BPK concluded that the governance of providing these facilities has been carried out in accordance with BKPM Regulation Number 4 of 2021. The BPK also recommended improvements to data exchange mechanisms, the acceleration of technical clarification durations, and the certainty of the completion of masterlist applications.

At the same event, Daniel Lumban Tobing submitted the Audit Report on the 2025 Financial Statements of the Ministry of Investment/BKPM to Minister Rosan Perkasa Roeslani, which received an Unqualified Opinion (Wajar Tanpa Pengecualian). The agenda was attended by the Director General of PKN II of the BPK, Nelson Ambarita, the Secretary of the Ministry, Mohammad Rudy Salahuddin, and senior officials from both institutions.