Finance Ministry Drafts Taxpayer Supervision Rule and Super

Indonesia’s Ministry of Finance and the Directorate General of Legislation are drafting a Ministerial Regulation on Taxpayer Supervision. The draft was discussed in a year‑end meeting to create a specific legal basis that does not yet exist. The effort is timed ahead of the 2025 annual income‑tax return filing period.

Currently, supervision follows Circular Letter SE‑05/PJ/2022, which outlines planning, execution, and evaluation steps. The Directorate General of Taxes has launched Arvita, an AI‑driven virtual assistant that flags tax risks in sectors such as crypto assets and transfer pricing. The Nusantara Capital Authority also offers a super deduction of up to two hundred percent for strategic contributions under Regulation 28/2024.

The forthcoming regulation will formalize supervision procedures and clarify disciplinary measures, including dismissal of civil servants for violations. Arvita is expected to improve risk detection speed, while the super deduction aims to channel private funds into non‑profit infrastructure in the new capital. Taxpayers can practice filing their returns using the Coretax Simulator before the official deadline.