Beyond the administrative record, Indonesia’s Directorate General of Taxation (DJP) has combined local information networks, field visits and electronic tools in its monitoring of taxpayer compliance. The Circular SE-8/PJ/2026 allows tax officials to access local economic data, find unregistered taxpayers and work together with local information sources such as Babinsa and Bhabinkamtibmas. This is a significant advance in Indonesia’s risk-based enforcement reform.

JAKARTA, thekabarnews.com—The Indonesian Directorate General of Taxation (DJP) has implemented a more comprehensive system for monitoring taxpayer compliance. The DJP has integrated digital analysis with intelligence from the local community.

The policy is contained in the Director General of Taxation Circular No. SE-8/PJ/2026 on Guidelines for Monitoring Taxpayer Compliance dated 15 July 2026. Importantly, the circular supports the implementation of Finance Minister Regulation No. 111/2025. The document also supports the harmonization of tax supervision with the government’s Coretax administration system.

DJP will no longer depend solely on tax returns and other administrative records under the new approach. Tax authorities may collect information on real economic activity in their jurisdiction to update taxpayer profiles. They may also identify potential tax bases and individuals or businesses that may need to register.

The circular allows tax officers to establish information networks that include Babinsa, the village supervisory officers of the Indonesian military. It also allows Bhabinkamtibmas, the police officers assigned to community security and public-order duties, to join the information network.

They say that they are a part of an information network that enables local economic mapping. The circular does not mention them as tax auditors or give them the authority to estimate tax liabilities.

“This initiative aims to improve taxpayer compliance by expanding the database and strengthening territorial oversight,” DJP states, as reported by ANTARA News.

The statement means that DJP aims to improve taxpayer compliance by expanding its database. Moreover, it seeks to strengthen DJP’s understanding of each territory.

SE-8/PJ/2026 divides data collection into two activities: field and non-field. Fieldwork may include visits to the homes, business premises, or other places related to taxpayers and economic activities.

Tax officers can also use canvassing, direct observation, remote sensing, web scraping, media monitoring, and academic journal reviews. Additional techniques include analyzing unidentified data, reviews of taxpayers and economic zones, mirroring findings of audits or investigations, and cooperating via taxation partnerships.

The framework consists of registered taxpayers, unregistered potential taxpayers, and area-based monitoring through tax data collection activities.

Pajakku’s review of the regulation says it also consolidates and supersedes four previous circulars on taxpayer supervision. Furthermore, it affects field data collection.

The change comes as Indonesia seeks to boost revenue mobilization. The government targets Rp2,357.7 trillion in tax revenue by 2026, the Finance Ministry said on Thursday. Tax receipts in the first four months of the year reached Rp646.3 trillion, up 16.1 percent year-on-year.

The average tax-to-GDP ratio in the Asia-Pacific region was 19.7 percent in 2024. Therefore, this data shows the continuing need to broaden tax bases and improve compliance across the region, the OECD Revenue Statistics 2026 reported.