Finance Ministry Tightens Oversight via AI Arvita, Billing Cancel

Indonesia’s Ministry of Finance, through the Directorate General of Taxes (DJP), has introduced two new regulations to strengthen tax compliance monitoring. Effective 1 December 2025, a billing‑code cancellation feature in the CoreTax system allows taxpayers to amend their returns without waiting for the seven‑day billing code expiry. The DJP also reports that the artificial‑intelligence system called Advanced Responsive Virtual Tax Assistant (Arvita) has been in operation since 2024.

Arvita accelerates tax data analysis, reduces information bottlenecks, and improves field‑level audit accuracy, according to the DJP 2024 Annual Report. The AI capability enables officers to spot risk indicators more quickly, while the billing‑code cancellation shortens the correction process that previously required a waiting period. In 2024, the audit coverage ratio fell to 0.83 %, reflecting a shift in examination focus.

For taxpayers, the changes provide real‑time correction of tax filings and lower the risk of penalties. For the DJP, integrating AI and a more flexible billing mechanism is expected to boost operational efficiency and cut administrative burdens. Overall, the measures aim to reinforce tax compliance and support state revenue.