TCF Remains the Only Entry Point to Cooperative Compliance

The founder of DDTC Darussalam stated at the “Reinventing Tax Compliance: From Enforcement to Cooperative Compliance” seminar organized by the Faculty of Economics and Business at the University of Indonesia (FEB UI) together with DDTC on 17 November 2025. He affirmed that the Tax Compliance Framework (TCF) is the only entry point to the cooperative compliance program.

Cooperative compliance refers to a collaborative approach where tax authorities work with taxpayers to maintain ongoing compliance. In other jurisdictions, the prerequisite for joining similar programs is also the use of TCF, with no alternative pathway.

For Indonesian taxpayers and businesses, this means participation in cooperative compliance must be routed through TCF, influencing compliance planning and interaction with the tax administration.