Pertamina Trials New Tax Scheme with Potential of Rp 500 Trillion
PT Pertamina (Persero) has become the first red-plate company to commence a trial of the Co-operative Compliance approach together with the Directorate General of Taxes (DJP) at the Ministry of Finance.
Through the implementation of a Tax Control Framework (TCF) and tax data integration, the DJP encourages the resolution of potential tax issues from the outset in order to provide legal certainty for taxpayers.
Director General of Taxes Bimo Wijayanto said the Co-operative Compliance approach changes the relationship between the tax authority and taxpayers. According to him, discussions on tax risks are no longer conducted after transactions occur, but from the beginning through more open communication supported by data integration.
“We extend 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,” said Bimo.
After a lengthy period of preparation and discussion, PT Pertamina (Persero) was designated as the first partner in the implementation of the Co-operative Compliance trial for the tax period January to December 2026, covering Article 4 paragraph (2) Income Tax, Article 15 Income Tax, Article 22 Income Tax, Article 23 Income Tax, and Article 26 Income Tax.
During that period, Pertamina will carry out TCF self-assessment, discuss compliance arrangements together with the DJP, and conduct joint evaluations as the basis for refining the programme.
According to Bimo, potential tax revenue from PT Pertamina (Persero) could reach Rp 400 trillion to Rp 500 trillion per year through this cooperative compliance approach.
“From the SOE Pertamina specifically, we can already roughly calculate it, if revenue remains stable — but of course this year revenue will increase further — at least between Rp 400 and 500 trillion a year,” said Bimo.
According to Bimo, this revenue potential arises because the DJP sees a great deal of business development and investment being undertaken by Pertamina.
Beyond Pertamina, the scheme will be developed at other state-owned enterprises, namely PT Pelabuhan Indonesia (Persero) and PT Perusahaan Listrik Negara (Persero), as part of preparations for wider implementation.
The development of Co-operative Compliance refers to practices already applied in a number of countries, such as the Netherlands, Malaysia, Singapore, and Australia.
“We hope this approach becomes the foundation for a more modern, transparent, and trust-based tax compliance system. Closer collaboration between the DJP and taxpayers is expected to strengthen voluntary compliance whilst sustainably supporting state revenue,” Bimo concluded.