17/07/2026
THE DIRECTORATE GENERAL OF TAXES REWRITES ITS TAXPAYER-SUPERVISION PLAYBOOK
Circular SE-8/PJ/2026 replaces four separate circulars and becomes the operating manual for how the DGT will monitor compliance under PMK 111/2025.
What the circular does
SE-8/PJ/2026 is implementing guidance (juklak) for PMK 111/2025. That Ministerial Regulation, in force since 1 January 2026, gave taxpayer supervision and the SP2DK a Minister-level legal basis for the first time; before it, the rules on how the DGT watches compliance lived only in internal circulars. The circular tells the DGT’s own officers how to plan supervision, carry it out, follow it up, quality-assure it, and evaluate it across every level of the organisation.
The circular does not, by itself, create new obligations for taxpayers. What it changes is how the DGT will use the powers PMK 111/2025 granted, and that changes what a taxpayer should expect when a letter arrives. Bimo Wijayanto signed it on 15 July 2026, and it repeals the four circulars that previously governed extensification, field data collection, compliance supervision, and concrete-data follow-up.
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