Indonesia’s Tax Authority Sets Eight Enforcement Priorities for 2027

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Facts

Indonesia's Directorate General of Taxes (DGT/DJP) has outlined eight strategic priorities for 2027. Director General Bimo Wijayanto presented the agenda during a meeting with the House of Representatives' Commission XI in September 2026.

The reported priorities are:

development of artificial-intelligence infrastructure to support tax administration and compliance analysis;

further development of the Tax Crime Handling System (TCHS);

development of an Asset Recovery Management System (ARMS);

stronger cooperation for tax-law enforcement;

cross-border exchange of financial and crypto-asset information through frameworks including the Common Reporting Standard (CRS) and Crypto-Asset Reporting Framework (CARF);

evaluation of cooperative compliance and Tax Control Framework pilots, alongside tax-data integration;

implementation and evaluation of digital-economy monitoring; and

development of cross-border tax-debt collection through bilateral and multilateral cooperation.

Reporting says the cooperative-compliance pilot involves Pertamina, PLN and Pelindo. DGT will use the experience to evaluate how a more transparent, data-based relationship with large taxpayers could work.

These are announced 2027 priorities, not a single new law that immediately changes every taxpayer's obligations. Individual measures will depend on legal authority, technical implementation, international arrangements and further guidance.

Bali Zero Take

The direction is clear: DGT wants better data, stronger case selection and more effective recovery of assets and arrears. For foreign residents and internationally connected businesses in Bali, the important change is the gradual reduction of gaps between domestic filings, financial information, crypto records and offshore activity.

That does not mean DGT can automatically access or collect everything everywhere. CRS, CARF and international tax-debt assistance each operate through specific legal and exchange relationships. Coverage and timing must be checked jurisdiction by jurisdiction.

The practical response is not panic or speculative disclosure. It is making sure the taxpayer's residency position, books, returns and supporting records tell the same story before the new systems are fully deployed.

In Practice

Potentially affected taxpayers include Indonesian tax residents with foreign financial accounts or crypto activity, businesses earning through digital platforms, and companies with unresolved arrears or weak internal tax controls.

A sensible readiness review should cover:

Indonesian tax-residency status and the scope of income that must be reported;

consistency between annual returns, financial statements and bank records;

documentation for foreign income, assets and intercompany transactions;

records from crypto exchanges and wallet activity where relevant;

digital-platform revenue and indirect-tax treatment; and

any outstanding assessments, objections, appeals or tax debts.

AI-assisted risk analysis does not create a tax liability by itself. It can, however, make inconsistencies easier for the authority to identify and prioritise.

Next Steps

Businesses and individuals with cross-border activity should use the remainder of 2026 to organise records and obtain a professional Indonesian tax review. Any correction or disclosure should be based on the law and the taxpayer's actual facts, not on a generic assumption that every announced system already applies.

Bali Zero can coordinate a compliance review with a qualified Indonesian tax consultant. This article is general information, not tax advice.