Police Clarify Role of Community Officers in Taxpayer Supervision
The Indonesian National Police (Polri) have spoken out regarding the involvement of Bhayangkara Pembina Keamanan dan Ketertiban Masyarakat (Bhabinkamtibmas) personnel in taxpayer monitoring.
Head of Polri’s Public Relations Division, Inspector General Johnny Eddizon Isir, said the involvement of Bhabinkamtibmas in coordination with the Directorate General of Taxes (DJP) should not be interpreted as a takeover of the duties and authority of tax officials.
“We affirm that Bhabinkamtibmas are not tax officials and have no authority to conduct tax compliance assessments, inspections, collections, or to request tax payments from the public. Authority in the field of taxation remains with the Directorate General of Taxes in accordance with prevailing laws and regulations,” Isir said in a statement on Friday (24/7).
According to Isir, the synergy between Polri and DJP is a form of inter-agency coordination carried out in accordance with each institution’s respective duties and authority. In this context, Bhabinkamtibmas can play a role through community guidance functions and building information networks at the territorial level.
“Bhabinkamtibmas have the function of building partnerships with communities, gathering information and conveying various information related to public interests. Therefore, synergy with other agencies must remain within the corridor of Polri’s duties and authority,” he said.
Isir also stated that Bhabinkamtibmas must not be perceived as an extension of tax officials or as an enforcement tool against taxpayers who have not fulfilled their tax obligations.
“We want the public to understand that the presence of Bhabinkamtibmas in this synergy is preventive and persuasive in nature. There is no authority for Bhabinkamtibmas to inspect, assess, collect, or request tax payments. This synergy must not create a mistaken perception among the public,” he said.
Furthermore, Isir emphasised that Bhabinkamtibmas are not tax officials. He said coordination with territorial elements, including Bhabinkamtibmas, is carried out within the framework of information networks to ensure the smooth running of DJP officials’ duties.
“The principle is that every institution has its own duties and authority. Polri will continue to support synergy and coordination with ministries and agencies in the interest of the public and the state, but its implementation must remain in accordance with legal provisions and must not create overlapping authority,” he said.
Previously, Circular of the Director General of Taxes Number SE-8/PJ/2026 concerning Guidelines for Taxpayer Compliance Monitoring had circulated. The circular was signed by Director General of Taxes Bimo Wijayanto in Jakarta on 15 July 2026.
In the circular, the TNI and Polri elements involved in monitoring activities are Bintara Pembina Desa (Babinsa) as well as Bhayangkara Pembina Keamanan dan Ketertiban Masyarakat (Bhabinkamtibmas).
These security apparatus elements are specifically involved in building information networks for monitoring registered taxpayers, unregistered taxpayers, and territorial areas.
“Monitoring activities are carried out through various methods and approaches, such as visits, canvassing, direct observation, building information networks (through Bintara Pembina Desa/Bhayangkara Pembina Keamanan dan Ketertiban Masyarakat), assessments using remote sensing technology, web scraping, the use of media information…” said Bimo, as quoted from the General section of a copy of SE-8/PJ/2026, Monday (20/7).