The Directorate General of Taxes (DGT) has prepared eight strategic steps to strengthen law enforcement and tax collection in 2026. This policy aims to improve taxpayer compliance while optimizing state revenue.

Through a more assertive, expeditious, and integrated approach, the DGT strives to ensure that no potential tax revenue is missed, especially from large-value tax debts and those approaching maturity.

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Why Is This Strategy Important?

Handling tax violations will be more effective and targeted. Furthermore, the collection process will be accelerated to prevent the loss of potential state revenue.

The main focus will be on:

• Large-value tax debts

• Nearly expired receivables

• High-risk taxpayers

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8 Key DGT Strategies in 2026

1. Integrated (Multidoor) Approach

The DGT will collaborate with various law enforcement agencies to handle tax cases from various aspects simultaneously.

2. Establishment of a Special Task Force (Satgas)

A special team will be formed to handle the examination of initial evidence of tax violations more focused and expeditious.

3. Optimization of the TCHS System

This system is used to select cases worthy of examination, resulting in higher quality and more targeted audits.

4. International & Inter-Agency Cooperation

The Directorate General of Taxes (DGT) is expanding collaboration with domestic and international agencies to prevent cross-border tax and financial crimes.

5. Acceleration of the ARMS (Asset Management) System

This system functions to track and manage taxpayer assets for the recovery of state losses and the settlement of tax debts.

6. Acceleration of Tax Debt Collection

Collection is focused on large tax debts with a high potential for immediate collection.

7. Implementation of the Automatic Blocking System (ABS)

This system helps expedite the collection process while preventing late payments by taxpayers.

8. Collection of Nearly Expired Tax Receivables

The DGT will prioritize the collection of tax debts exceeding IDR 100 million that are approaching the collection deadline.

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2025 Tax Performance: Initial Overview

As an illustration, tax revenue from law enforcement in 2025 reached IDR 2.74 trillion, an increase of 35.44% compared to the previous year. However, this figure remains below the target of IDR 4.18 trillion.

Meanwhile, revenue from tax collection reached IDR 20.54 trillion. Despite a 3.18% decrease, this realization still exceeded the target of IDR 20.45 trillion.

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