The Directorate General of Taxes (DGT) issued regulation No. PER-18/PJ/2025 on September 24, 2025 concerning follow-up on concrete data obtained concerning taxpayers. It is also a follow up to the Minister of Finance Regulation (PMK) No, 15 of 2025 on tax audits.

The types of concrete data include:

1. Tax Invoices
   Tax invoices that have been approved through the DGT’s information system but have not been reported by the taxpayer in the VAT Return
2. Withholding / collection Tax Slips
   Withholding / collection Tax Slips that have not been reported by the issuer in the withholding tax return.
3. Transaction Evidence or Tax Data
   Transaction evidence or tax data that is categorized as concrete data is as follows:
   • Excess compensation on a VAT return that is not supported with the excess payment on the previous VAT return
   • Recalculation of input VAT as deduction from output VAT by taxpayers who are not entitled to use the input tax credit guidelines
   • VAT paid in advance or underpaid
   • Utilization of tax incentives that do not comply with the regulations
   • Input tax credit that does not comply with the regulations
   • Income that is not reported based on the withholding tax slip
   • Data or information sourced from stipulation and/or tax decision and/or ruling on a dispute over legislation in the field of taxation
   • Data or information that has been published in a letter of request for explanation (SP2DK) and the SP2DK has been approved for follow-up by the taxpayer but the data or information has not been provided by the deadline

In accordance with Ministry of Finance regulation PMK 15/2025, there are two follow-up options that the DGT may apply for following up concrete data:

• Supervision
• Specific tax audit

关于具体数据的后续处理程序

印度尼西亚税务总局（DGT）于2025年9月24日发布第PER-18/PJ/2025号条例，内容涉及对纳税人相关的具体数据（Concrete Data）的后续处理程序。该条例亦为财政部第15号条例（PMK 15/2025）《关于税务稽查》的后续规定。

具体数据的类型包括：

1. 税务发票
   已通过税务总局信息系统批准，但纳税人未在增值税申报表中申报的税务发票。
2. 预扣 / 代收税单
   由代扣代缴方开具但未在预扣税申报表中申报的税单。
3. 交易凭证或税务数据
   被归类为具体数据的交易凭证或税务数据如下：
   • 在增值税（VAT）申报表中存在未由前期申报表的超额缴纳金额支持的超额抵扣；
   • 纳税人不具备使用进项税额抵扣指南资格而重新计算进项税以抵扣销项税；
   • 预缴或少缴的增值税；
   • 不符合规定使用税收优惠政策；
   • 不符合规定的进项税抵扣；
   • 基于预扣税单而未申报的收入；
   • 源自于税收法规中有关规定、税务裁定和/或税务争议判决的数据或信息；以及
   • 已在《纳税人解释请求函》（SP2DK）中公布，且纳税人已同意对其进行后续处理，但截至截止日期仍未提供相关数据或信息的情况。

根据财政部第15号条例（PMK 15/2025），税务总局（DGT）在对具体数据进行后续处理时可采取以下两种方式：
• 监督；以及
• 特定税务稽查。