BPK reports 156 tax assessments not actively collected by DJP

The Audit Board of Indonesia (BPK) reported that the Directorate General of Taxes (DJP) has not carried out active collection on 156 tax assessments totaling IDR 323.85 billion. These assessments are past due, although DJP may initiate active collection if the taxpayer does not pay within one month after the final decision becomes binding.

The breakdown includes 23 assessments not yet overdue worth IDR 39.1 billion, 33 assessments classified as overdue despite not being past due worth IDR 55.22 billion, 90 overdue assessments worth IDR 222.68 billion without warning letters, and 9 assessments worth IDR 4.18 billion issued after their overdue date. BPK identified weaknesses in DJP’s legacy information system, which does not automate the issuance of warning or forced collection letters.

This situation conflicts with the Tax Collection Law (UU KUP), which grants a five‑year collection period from the issuance of enforcement documents. BPK has urged DJP to upgrade its system to enable timely active collection in line with legal requirements, thereby improving tax revenue.