For years, tax supervision in Indonesia has been commonly associated with written correspondence, particularly the SP2DK (Request for Explanation of Data and/or Information Letter). However, this approach is no longer the only method used by the tax authority.
With the issuance of Minister of Finance Regulation (PMK) Number 111 of 2025, the Directorate General of Taxes (DGT) has expanded its authority. Tax supervision may now be conducted through direct visits to the taxpayer’s location.
What Is a Tax Visit?
Under Article 4 of PMK 111/2025, a tax visit is a supervision activity carried out by DGT officers—typically Account Representatives (ARs)—by physically visiting locations related to the taxpayer, including:
- The taxpayer’s residence
- Business premises or office address
- Places where business activities or professional services are conducted
- Other locations deemed relevant to the taxpayer
Taxpayers are required to allow tax officers to conduct such visits in accordance with applicable regulations.
Who Can Be Subject to a Tax Visit?
Tax visits apply not only to registered taxpayers, but also to individuals or entities that should be registered but are not yet recorded in the tax system.
1. Registered Taxpayers
Individuals or entities that already have a Tax Identification Number (NPWP).
2. Unregistered Taxpayers
Individuals or entities that are required to have an NPWP, but have not yet registered with the DGT.
What Triggers a Tax Visit?
For Registered Taxpayers
A tax visit may be conducted if the taxpayer:
- Fails to respond to an SP2DK or a tax reminder letter within the specified deadline
- Has submitted a response, but it is considered inadequate or inconsistent by the DGT
- Is unable to provide sufficient written clarification after receiving a warning letter
For Unregistered Taxpayers
A tax visit may occur if the individual or entity:
- Receives an SP2DK but provides an inappropriate or insufficient response, or
- Fails to respond at all
Ignoring an SP2DK may result in a direct visit to the taxpayer’s location.
Obligations of Tax Officers During a Visit
Taxpayers should remain calm when receiving a visit. Tax officers are legally required to:
- Present their official employee identification card
- Present a Tax Supervision Assignment Letter
- Clearly explain the purpose, scope, and legal basis of the supervision
Your Rights as a Taxpayer
In accordance with Article 23 of PMK 111/2025, taxpayers have the right to:
- Request the officer’s identification card and assignment letter
- Verify the officer’s identity, including name and photograph
- Request a clear and detailed explanation of the object and purpose of the supervision
Key Takeaways
A tax visit does not constitute a criminal investigation, but rather forms part of the DGT’s tax compliance supervision process.
- Taxpayers who respond promptly, honestly, and clearly to tax correspondence can generally avoid on-site visits.
- If a visit does occur, taxpayers should remain cooperative, while also ensuring that all administrative requirements of the tax officers are properly fulfilled.
Understanding these rules will help taxpayers stay prepared and confident in dealing with Indonesia’s increasingly proactive tax supervision framework.