Tax Audit Indonesia 2026 | DJP Examination Guide

Q: What triggers a tax audit in Indonesia?

Common triggers include filing for tax refunds, reporting losses for 2+ consecutive years, late filing, significant revenue changes, industry benchmarking outliers, transfer pricing with related parties, and random selection. Refund claims almost always trigger audits.

Q: How long does a tax audit take in Indonesia?

Standard audits take 6-12 months from the issuance of SP2 (audit notification). DJP can extend once for 6 additional months. Field audits involve office visits, while desk audits are conducted at the tax office. Results are issued as SKPKB (underpayment) or SKPLB (overpayment) notices.

Q: What should businesses prepare for an Indonesian tax audit?

Maintain 10 years of records including financial statements, SPT filings, withholding certificates, invoices, contracts, bank statements, transfer pricing documentation, and bookkeeping records. Appoint a tax consultant to represent you during the audit process.