The Directorate General of Taxes (DGT) has confirmed that there is no quota or specific limit for tax refund disbursements.

Director General of Taxes Bimo Wijayanto explained that tax refunds are granted based on overpaid taxes that are legitimately owed to taxpayers, rather than being determined by a government-set budget or quota.

Therefore, the government cannot determine an exact budget for tax refunds in advance. The final amount depends on the refund claims submitted by taxpayers through their overpayment tax returns (SPT).

How Much Could Tax Refunds Reach in 2026?

Previously, the Minister of Finance estimated that tax refunds in 2026 could reach approximately IDR 270 trillion.

Meanwhile, as of August 2026, tax refunds totaling IDR 191.82 trillion had already been disbursed. This figure was approximately 37% lower than the same period in 2025, when tax refunds reached IDR 304.29 trillion.

Does This Mean Every Taxpayer Can Receive a Refund?

In principle, tax refunds are not determined by whether the government has a remaining “quota.”

If a taxpayer has overpaid taxes and meets the applicable requirements, the refund can be processed in accordance with the prevailing tax regulations.

The refund process continues to be carried out in accordance with the applicable rules while taking the taxpayer’s compliance into consideration.

Conclusion

In short, there is no fixed quota for tax refund disbursements.

The amount of a tax refund is determined by the taxpayer’s actual overpayment as reported in the tax return and is processed in accordance with the applicable regulations.

For taxpayers reporting an overpayment, it is important to ensure that the tax return and supporting documents are properly prepared and comply with the applicable requirements so that the refund process can proceed accordingly.