PER-18/PJ/2025: Follow-Up on Concrete Data

PER-18/PJ/2025 is a crucial new regulation by the Directorate General of Taxes (DGT) aimed at enhancing taxpayer compliance through the follow-up on Concrete Data. With the implementation of the Core Tax Administration System, the DGT can now more easily obtain information regarding noncompliance. Concrete Data is defined as data requiring only a simple verification process , including (1) unreported Tax Invoices; (2)unreported Withholding/Collection Tax Slips (PPh), and (3) Transaction Evidence or Other Tax Data. Follow-up actions on this data will be carried out through Supervision and/or Audit.

Taxpayers must be aware that failure to address concrete data findings could lead to intensive monitoring, the issuance of a tax assessment letter (SKP), administrative sanctions (interest, fines), and an increased risk of tax disputes. To mitigate risks, taxpayers are advised to ensure all approved tax invoices and WHT slips are reported correctly, recheck VAT compensation, and validate the use of incentives and input tax credits.

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