Why Finance Minister Purbaya Ends Tax Amnesty Program
Why Finance Minister Purbaya Ends Tax Amnesty Program
Reporter
September 3, 2026 | 04:38 pm
TEMPO.CO, Jakarta - Finance Minister Purbaya Yudhi Sadewa outlined the reasons why the government will not reintroduce the tax amnesty policy. According to him, the program poses potential legal risks for tax officials, as participating taxpayers could still face audits in subsequent years.
“In my opinion, it is detrimental to taxpayers. A few years later, they can still be audited,” Purbaya said during the 100 Indonesian Economists Seminar 2026 in Jakarta on Thursday, September 3, 2026.
Purbaya explained that complications arise when tax officers audit individuals who previously joined the amnesty scheme. Such audits risk entangling tax officials in legal disputes, particularly if the underlying tax data lack sufficient clarity.
Given these concerns, Purbaya emphasized that no tax amnesty program will be offered during his tenure as Finance Minister, including in 2027. “There is none (no tax amnesty). I have stated that as long as I serve as Finance Minister, there will be no tax amnesty,” he affirmed.
Instead, he explained that the government will focus on refining the tax collection process to boost state revenues. Purbaya maintains that maximizing revenue is better achieved by reinforcing compliance under existing tax laws rather than granting repeated amnesties to taxpayers.
Earlier, Purbaya confirmed he would not target the assets of tax amnesty participants processed through the Voluntary Disclosure Program (VDP) or tax amnesties. Assets reported by business owners or taxpayers during past amnesties will not be reassessed.
“In the future, they only need to pay according to their normal business development,” Purbaya said during a press briefing at his office on Monday, May 11, 2026.
The former Deposit Insurance Corporation (LPS) Board of Commissioners Chairperson emphasized that the tax amnesty program has concluded. For compliant participants, no further tax claims will be pursued. The only exceptions apply to agreed-upon payment commitments that have been unfulfilled.
Previously, reports circulated suggesting the Directorate General of Taxes would target voluntary disclosure program participants who failed to report all assets. Purbaya stated he would reprimand the Tax DG regarding that announcement.
He pointed out that the Tax DG has repeatedly issued public statements that triggered unnecessary public anxiety. “There was talk of toll road taxes, this tax, and that tax. So, in the future, only I will announce tax policies, not the Director General of Taxes, to eliminate confusion,” he stressed.
The Voluntary Disclosure Program and tax amnesty were authorized under Law No. 7/2021 on the Harmonization of Tax Regulations. The tax amnesty scheme was rolled out twice. The initial phase took place in 2016–2017. In 2022, the government launched the Voluntary Disclosure Program, effectively serving as the second phase of tax amnesty.
Since taking office, Purbaya has consistently maintained that he will not revive the tax amnesty program. He first made this commitment clear on September 19, 2025. “Repeated amnesties send the wrong message to taxpayers, suggesting they can evade obligations because another amnesty will follow.”
Ilona Estherina contributed to this article
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