Finance Ministry Drafts Tax Compliance Rule, IKN Offers 200

The Ministry of Finance and the Legal Affairs Directorate General held a meeting to harmonize and finalize a specific regulation on taxpayer compliance monitoring (RPMK). Currently compliance is not covered by a dedicated PMK, but the Directorate General of Taxes follows Circular SE‑05/PJ/2022, which provides end‑to‑end guidance. The forthcoming regulation is expected to strengthen the legal framework.

The Capital City Authority (IKN) announced a tax deduction of up to 200 percent for businesses that make strategic contributions to public facilities, as stipulated in PMK 28/2024. At the same time, the Directorate General of Taxes introduced an artificial‑intelligence virtual assistant, Arvita, to help officers identify tax risks such as crypto assets and transfer‑pricing issues.

In 2024, the tax authority issued 45 heavy disciplinary decisions, including 39 dismissals, and launched the Coretax Simulator, an online tool that guides taxpayers through the annual tax return filing for 2025. These measures underline the authority’s focus on stricter enforcement and taxpayer assistance.