The DGT delivers a Notice of Examination to the taxpayer at the start of the examination, and a Notice of Examination Results (SPHP) after testing is completed. <\/p>\n\n\n\n
The submission of the SPHP will also attach a list of the findings of the examination that need to be considered and understood by taxpayers to ensure the fulfillment of their rights and obligations during the tax audit.<\/p>\n\n\n\n
The DGT or Directorate General of taxes under the Ministry of Finance of the Republic of Indonesia directs a tax auditor to conduct a tax audit. <\/p>\n\n\n\n
This DGT examination differs from the financial statement audit<\/a> by public accountants and from a compliance audit<\/a> or internal tax reviews (tax review<\/em>) carried out by the company itself, and is not replaced by either of them. <\/p>\n\n\n\n Basically, the tax system in Indonesia self-assessment <\/em>is the reason why the need for tax audits. <\/em><\/p>\n\n\n\n The system allows taxpayers, including individuals, organizations, and corporations, to calculate and report their own taxes. <\/p>\n\n\n\n This makes it necessary to check the conformity of the report to the relevant rules. <\/p>\n\n\n\n The legal basis for tax examinations is Article 29 of the KUP Law, or the General Provisions and Tax Procedures Law (as amended several times) and its implementing regulation, namely PMK No. 15 of 2025 on Tax Examination<\/a>. These provisions may change; as of 14 October 2026, check the latest version at pajak.go.id or the Ministry of Finance JDIH. <\/p>\n\n\n\n Among the criteria for examinations to test taxpayer compliance with tax obligations (Article 4 of PMK 15 of 2025) are the following:<\/p>\n\n\n\n Conveniently, this examination is carried out to ensure the conformity of the taxpayer's report with reality and the absence of non-compliance or violation of taxation.<\/p>\n\n\n\n In addition, the DGT may also carry out examinations for other purposes (not compliance testing), among others in the following cases:<\/p>\n\n\n\n According to PMK No. 15 of 2025 (effective since 14 February 2025 and replacing the old regulation), examinations to test compliance are divided into three types: complete, focused, and specific examinations. The old division into field examinations and office examinations is no longer used as a type. Examinations may be carried out at the DGT office, the taxpayer's residence or place of domicile, place of business, or another place deemed necessary by the tax examiner. The testing time limit for each type is detailed below (Article 6 of PMK 15 of 2025) and may change, so check the latest provisions at pajak.go.id or the Ministry of Finance JDIH. For a general picture of types of audits<\/a> in general, read the related article. <\/p>\n\n\n\n Scope:<\/strong> tests compliance across all items in the taxpayer's tax return in depth. <\/p>\n\n\n\n Testing time limit:<\/strong> at most 5 months, counted from delivery of the Notice of Examination to the taxpayer until delivery of the Notice of Examination Results (SPHP).<\/p>\n\n\n\n Purpose:<\/strong> examination of the fulfillment of tax obligations by taxpayers.<\/p>\n\n\n\n Results:<\/strong> the tax examiner delivers the SPHP along with a list of findings, followed by a final discussion of the examination results.<\/p>\n\n\n\n Scope:<\/strong> tests compliance focused in depth on one or several items in the tax return.<\/p>\n\n\n\n Testing time limit:<\/strong> at most 3 months, counted from delivery of the Notice of Examination to the taxpayer until delivery of the SPHP.<\/p>\n\n\n\n Purpose: <\/strong>examination to ensure compliance and suitability of the taxpayer's tax report with tax regulations.<\/p>\n\n\n\n Results:<\/strong> the tax examiner delivers the SPHP along with a list of findings, followed by a final discussion of the examination results.<\/p>\n\n\n\n Scope:<\/strong> tests compliance in a simple way on one or several items in the tax return, certain data, or certain tax obligations.<\/p>\n\n\n\n Testing time limit:<\/strong> at most 1 month, counted from delivery of the Notice of Examination to the taxpayer until delivery of the SPHP. For specific examinations based on concrete data held by the DGT, testing takes at most 10 working days.<\/p>\n\n\n\n Results:<\/strong> the tax examiner delivers the SPHP along with a list of findings.<\/p>\n\n\n\n After the SPHP is delivered, the period for the final discussion of examination results and reporting is at most 30 working days (10 working days for specific examinations based on concrete data). The testing period may be extended by up to 4 months for taxpayers in the same group or those indicated to have engaged in transfer pricing transactions and\/or other special transactions indicated to involve financial engineering. Examinations for other purposes (not compliance testing) take at most 4 months. Source: Article 6 of PMK 15 of 2025; as of 14 October 2026, check the latest provisions because other exceptions may apply.<\/p>\n\n\n\t\t The documents requested may differ according to the type and scope of the examination and the tax examiner's request. Examples of documents that generally need to be prepared:<\/p>\n\n\n\n Now that you\u2019ve learned a few important things about tax audits, you need to understand the steps involved in the tax audit process.<\/a><\/p>\n\n\n\n Below is a general picture of the stages of a tax examination. The order and details may differ according to the type of examination and the provisions in force:<\/p>\n\n\n\n Read Also: <\/strong>Complete Guide to Audit procedures, stages, and examples<\/strong><\/a><\/p>\n\n\n\n The following example is not an ordinary tax examination, but an investigation of a tax crime by the DGT. According to a DGT release, HBW, a director of PT BPE, allegedly used tax invoices not based on actual transactions, causing losses to state revenue of at least Rp3.7 billion.<\/p>\n\n\n\n The alleged acts are said to have occurred from 2018 to 2019.<\/p>\n\n\n\n The DGT investigation team then handed over responsibility for the suspect and evidence (stage II) to the public prosecutor. The suspect's status remains an allegation until there is a court ruling. <\/p>\n\n\n\n In the release, the suspect was charged under Article 39A letter a in conjunction with Article 43 paragraph (1) of the KUP Law.<\/p>\n\n\n\n The criminal penalties mentioned in that DGT release (as of 14 October 2026; check the latest provisions): <\/p>\n\n\n\n Thus, an alleged tax violation can proceed to a preliminary evidence examination and investigation, which are regulated separately from examinations to test compliance. Source: DGT release on the stage II handover of the suspect<\/a>. <\/p>\n\n\n\n A tax audit is an examination activity that allows the Directorate General of Taxes to gather and analyze tax data to ensure taxpayer compliance with applicable tax obligations and regulations.<\/p>\n<\/details>\n\n\n\n Because Indonesia's tax system is self-assessment<\/em> , with taxpayers calculating and reporting their own tax, so an examination of whether those reports conform is needed. The legal basis is the General Provisions and Tax Procedures Law (UU KUP) and its implementing regulations; as of 14 October 2026, check the latest provisions at pajak.go.id.<\/p>\n<\/details>\n\n\n\n No. An examination is carried out when certain criteria are met, for example when a taxpayer is selected based on compliance risk. A taxpayer who is examined is, in principle, obliged to meet their obligations during the examination.<\/p>\n<\/details>\n\n\n\n According to PMK 15 of 2025, examinations to test compliance consist of three types: complete, focused, and specific examinations, with testing time limits of at most 5 months (complete), 3 months (focused), and 1 month (specific), counted from delivery of the Notice of Examination until delivery of the SPHP (Article 6 of PMK 15 of 2025; as of 14 October 2026; check the latest provisions). The old division into field examinations and office examinations is no longer used as a type.<\/p>\n<\/details>\n\n\n\n Financial statements or bookkeeping, tax reporting documents, internal audit reports, bank account documents, contracts related to tax activities, asset documents, and other documents relevant to the taxpayer.<\/p>\n<\/details>\n\n\n\n An SPHP is the Notification Letter of Examination Results delivered by the DGT along with the list of examination findings. Taxpayers need to understand this document to ensure their rights and obligations are fulfilled during the audit process.<\/p>\n<\/details>\n\n\n\n That is the explanation of tax audits, namely examinations by the DGT whose role is to test taxpayers' tax compliance. <\/p>\n\n\n\n Not only tax audits have an important role in reviewing tax obligations, because other audits such as compliance audits, financial audits, and others are also necessary for the sustainability of a company or organization. <\/p>\n\n\n\nWhy Is Tax Audit Necessary?<\/h2>\n\n\n\n
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What Are the Types of Tax Audit?<\/h2>\n\n\n\n
1. Complete Examination <\/h3>\n\n\n\n
2. Focused Examination <\/h3>\n\n\n\n
3. Specific Examination <\/h3>\n\n\n\n
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\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n\nWhat Documents Are Required for Tax Audit?<\/h2>\n\n\n\n
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What Is the Tax Audit Process?<\/h2>\n\n\n\n
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Tax Audit Example <\/h2>\n\n\n\n
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FAQ About Tax Audits<\/h2>\n\n\n\n
What is a tax audit?<\/strong><\/summary>\n
Why are tax audits necessary?<\/strong><\/summary>\n
Will all taxpayers be audited?<\/strong><\/summary>\n
What are the types of tax audits?<\/strong><\/summary>\n
Which documents need to be prepared for a tax audit?<\/strong><\/summary>\n
What is an SPHP in a tax audit?<\/strong><\/summary>\n
Conclusion <\/h2>\n\n\n\n