The Directorate General of Taxes (DGT) has updated the tax administration system in the areas of legislation, business processes, and information technology and databases based on Presidential Regulation number 40 of 2018 concerning the renewal of the tax administration system with the enactment of Director General of Taxes Regulation number PER-5/PJ/2025 on May 2, 2025. The update was carried out to create a more effective and efficient tax administration system with high flexibility due to PER-11/PJ/2019 concerning Tax Application Service Providers update PER-10/PJ/2020 concerning Amendments to PER-11/PJ/2019 concerning Tax Application Service Providers has not yet accommodated the updates to the tax administration system.
PER-5/PJ/2025 article 10, the DGT has also issued a decision regarding the detailed provisions for appointment as a tax application service provider. The tax application service provider is a party appointed by the DGT to provide tax application services to taxpayers and may provide supporting application services to taxpayers. The tax application is an application that taxpayers can use to exercise their rights and/or fulfill their tax obligations, including registering as a taxpayer, withholding and collecting taxes, reporting tax returns, and supporting tax payments.
Tax application service providers that have been granted a decision by the DGT regarding their appointment as tax application service providers may adjust their tax application service provision systems in connection with updates to the core tax administration system. Adjustments to the tax application service system shall be made with the provision that all services to be provided by tax application service providers must be available by December 31, 2025, at the latest.
By Olina Rizki Arizal – Partner
TBrights is a tax consultant in Indonesia that currently serves as an Integrated Business Service in Indonesia, providing comprehensive taxation and business services.
Reference:
- Director General of Taxation Regulation Number PER-5/PJ/2025 on Tax Application Service Providers
