Updated tax audit rules (Pemeriksaan Pajak) came into force with the issuance of Minister of Finance Regulation (PMK) No. 15 of 2025. It replaced the old regulation (PMK 17/2013) and introduced significant changes for taxpayers.
New Audit Classification
The old system (field audit/desk audit) has been replaced with three new types that determine the depth and timeline of the audit.
| Audit Type | Description | Maximum Audit Duration |
|---|---|---|
| Comprehensive (Lengkap) | In-depth analysis of all declaration items (SPT/SPOP) | 5 months |
| Targeted (Terfokus) | Detailed examination of one or several specific items | 3 months |
| Specific (Spesifik) | Simple check of specific data or obligations | 1 month |
Tightened Deadlines: Be Prepared to Respond Quickly
The new rules have tightened timeframes for taxpayers.
Response to notification (SPHP): the deadline is reduced from 7 to 5 business days. Extensions are no longer provided.
Discussion of results (PAHP): the maximum period is reduced from 2 months to 30 business days.
Special case: for an audit based on specific data on non-payment, the total period is only 20 business days.
When Can You Be Audited?
An audit of compliance with tax obligations is most often initiated if you:
File a tax refund request or a tax return with an amount to be refunded/a loss.
Change your accounting method or carry out company reorganization.
Are selected through risk analysis.
There is specific data on tax underpayment.
What Should a Taxpayer Do?
Prepare documents in advance: ensure your records are in order for quick access.
Act promptly: 5 days to respond to an SPHP is a very short deadline.
Assess risks: understanding the new audit types will help predict their scope.
Consider consultant assistance: experts can help you navigate all stages of an audit effectively.
The updated rules aim to increase control efficiency. Preparedness and promptness are the keys to successful interaction with the tax authorities.
