BPK Says DJ's CRM Still Suboptimal for Tax Collection

Indonesia’s Supreme Audit Agency (BPK) reported on 11 November 2025 that the Directorate General of Taxes (DJP) has not yet implemented compliance risk management (CRM) optimally to support active tax collection. The assessment was based on a review of CRM practices at several tax service offices in Jakarta.

CRM is intended to use data to predict and measure taxpayers’ ability to pay. Spot checks at the Jakarta Tanah Abang I, Tanah Abang II and Menteng II tax offices revealed no seizable assets, taxpayers’ claims of economic hardship, and outdated domicile and residency data. BPK noted that information required by Regulation PMK 228/PMK.03/2017 has not been fully utilized.

BPK attributes the shortcomings to insufficient technical coordination between DJP’s technical directorate and its IT directorate when updating the CRM system. It recommends that DJP develop a new system and regularly refresh taxpayers’ financial data to aid collection actions. Such improvements are expected to speed up asset seizures and reduce outstanding tax receivables.