Pertamina Pioneers New Tax Oversight Scheme, PLN and Pelindo to Follow
Jakarta, CNBC Indonesia - The Directorate General of Taxes (DJP) has officially commenced a trial of a cooperative compliance approach with state-owned oil and gas giant PT Pertamina (Persero). Through the implementation of a Tax Control Framework (TCF) and tax data integration, the DJP aims to encourage the early resolution of potential taxation issues to provide legal certainty for taxpayers. The programme was launched at the DJP Head Office in Jakarta on Monday (13/7/2026).
Director General of Taxes Bimo Wijayanto stated that the Cooperative Compliance approach transforms the relationship between the tax authority and the taxpayer. He explained that discussions on tax risks are no longer conducted after transactions occur, but rather from the outset through more open communication supported by data integration.
"We express our appreciation to PT Pertamina (Persero) for its commitment and openness in becoming the first partner in this trial. With the support of the Tax Control Framework and data integration, tax risks can be identified earlier, thereby providing legal certainty, reducing compliance costs, and minimising the potential for disputes," Bimo said, as quoted on Tuesday (14/7/2026).
Following a lengthy preparation and discussion period, PT Pertamina (Persero) was designated as the first partner in the implementation of the Cooperative Compliance trial for the January to December 2026 tax period, covering Income Tax Articles 4(2), 15, 22, 23, and 26.
"During this period, Pertamina will conduct a self-assessment of the TCF, engage in discussions with the DJP regarding compliance arrangements, and carry out a joint evaluation as the basis for refining the programme," Bimo explained.
PT Pertamina (Persero) Finance Director Mega Satria stated that the trust placed in the company as the first partner is part of its corporate governance transformation. "The implementation of the TCF and data integration not only strengthens tax compliance but also supports transparency and better risk management," Mega Satria said.
The development of Cooperative Compliance refers to practices already implemented in several countries, such as the Netherlands, Malaysia, Singapore, and Australia. Going forward, the DJP plans to expand the trial to PT Pelabuhan Indonesia (Persero) or Pelindo and PT Perusahaan Listrik Negara (Persero) or PLN as part of preparations for wider implementation. According to Bimo, the DJP will initially test the TCF with only these three state-owned enterprises, though he did not elaborate on the specific reasons for their selection.