Regulation on Taxpayer Compliance Supervision Based on Ministry of Finance Regulation No. 111/2025
The Indonesian Ministry of Finance has officially issued Regulation No. 111 of 2025 (MoF-111/2025) concerning taxpayer compliance supervision, which came into force on 1 January 2026. This regulation replaces the previous mechanism under Circular Letter No. SE-05/PJ/2022 and strengthens the legal basis for supervisory actions conducted by the Directorate General of Taxes (DGT).
MoF-111/2025 reinforces the authority of the DGT to issue a Request for Explanation of Data and/or Information (SP2DK), including to unregistered taxpayers through the use of an Alternate Unique Number (AUN). The regulation also clarifies the scope, procedures, and timelines for supervision of both Registered and Unregistered Taxpayers, as well as introducing an area-based supervision approach. Overall, MoF-111/2025 aims to enhance legal certainty and improve the effectiveness of tax compliance monitoring in Indonesia.
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