The government has canceled its plan to raise tax rates in 2026. As such, a number of economists on Wednesday (3/9) suggested that the Directorate General of Taxes needs to adopt a new approach to increase taxpayer revenue through cooperative compliance.
Tax observer from Danny Darussalam Tax Center (DDTC) Darussalam said, this cooperative compliance is based on an open relationship between tax authorities and taxpayers (WP). "Create a harmonious and complementary relationship," Danny told SUAR in Jakarta (3/9).
Cooperative compliance can create a conducive tax climate. The Directorate General of Taxes as the tax authority can give awards to taxpayers who obey paying taxes.
"Actually, increasing taxpayer compliance is very easy. With trust and openness, everything will go smoothly," said Danny.
Previously, Finance Minister Sri Mulyani asserted that she would not raise tax rates for 2026 and would focus on intensifyingenforcement and increasing taxpayer compliance as an effort to optimize state revenue.
"The needs of the country are so many. So the state revenue continues to be increased without any new policies," said Sri Mulyani in the Working Meeting of Committee IV of the House of Regional Representatives (DPD) online (2/9).
To pursue tax revenue, the government will focus on increasing taxpayer compliance. In fact, the government will still provide income tax (PPh) relief to small businesses.
UMKM whose turnover is below IDR 500 million per year will not be subject to income tax. If the turnover is above IDR 500 million to IDR 4.8 billion, it will be subject to a final tax of 0.5 percent.
Another proof of the state's presence in protecting vulnerable economic communities, according to the Minister of Finance, is by exempting ITA 21 for workers whose income is less than Rp 60 million per year.
In addition, the government has prepared a strategy to achieve next year's tax revenue target by improving services through the improvement of Coretax as a system that can facilitate taxpayers.
The government has prepared a strategy to achieve next year's tax revenue target by improving services through the improvement of Coretax.
The decision was taken after a series of demonstrations that ended in chaos in several cities in Indonesia. As a result, as many as 10 people died, including students who became victims in the wave of action. The majority of the victims allegedly died as a result of violence from the security forces, according to a report by Komnas HAM.
The demonstration then gave birth to the demands of the people entitled "17+8 People's Demands" addressed to various parties, ranging from President Prabowo Subianto, the DPR, TNI, Polri, chairmen of political parties, and ministries in the economic sector.
The 17 demands of the people have until 5 September 2025 to be realized. One of these demands is fairer tax reform.
As is known, the government has set a tax revenue target in the 2026 Draft State Budget (APBN) of IDR 2,357.7 trillion. This target is up 13.5% from the 2025 tax revenue outlook of IDR 2,076.9 trillion.
Education and socialization
Darussalam said, in addition to taking an approach, the government needs to conduct massive education to the community. The goal is to increase the tax entity.
Based on the facts on the ground, he said, tax education has not been inclusive, because there are still many Indonesians who do not understand taxes properly. "What is tax? What's the point? Why do I have to pay taxes?" These questions often arise in the minds of the public and some of them are still confused about taxes.
Therefore, the government - especially the Directorate General of Taxes - needs to increase socialization about taxes.
"There are many ways to provide tax education through social media, using influencer services, or television advertisements. The potential for tax revenue in Indonesia can be explored as long as the strategies and efforts made are always coordinated. There should be no misunderstanding between tax authorities and taxpayers," he said.
Tax observer from Tax Research Institute Prianto Budi Saptono said that one of the biggest sources of tax revenue comes from large companies. Most of these companies have paid taxes, but some are still naughty.
To collect taxes from such delinquent companies, professional tax consultants are needed, as the tax calculations are very detailed.
Tax consultants are needed to assist and explain the latest information about taxes. "Usually large companies already use the services of professional tax consultants and are quite helpful," he told SUAR in Jakarta (3/9).
He said that the government's policy of not raising tax rates next year is good, but it must be balanced with efforts, namely extensification and intensification.
"Tax extensification is a monitoring activity carried out by the Directorate General of Taxes on taxpayers who have met the objective requirements but do not yet have an NPWP. Meanwhile, intensification is an activity to optimize the extraction of tax revenue from tax objects and subjects that have been registered," said Prianto.
More transparent
Chairman of Commission XI of the House of Representatives, Mukhamad Misbhakun, reminded the government to be more transparent and accountable in using state money. According to him, the protests that occurred in a number of regions must be used as an evaluation so that the management of state finances really favors the interests of the people.
"The government needs to improve public communication and ensure that every rupiah from the state budget is used efficiently, transparently, and on target. That will make people more confident to pay taxes," he added.
On the other hand, Misbakhun asked the public to remain obedient in paying taxes, despite the recent massive protests in a number of regions regarding the use of state money for officials and government policies that are considered not on target.
According to Misbhakun, the call for some parties not to pay taxes is a wrong step and actually harms the people themselves. "Taxes must be paid. That is our obligation to the state," he said at the Parliament Complex, Senayan, Jakarta, Tuesday (2/9/2025).
According to Misbhakun, the call by some parties not to pay taxes is a wrong step and actually harms the people themselves.
He emphasized that state revenue from the taxation sector is the backbone of development financing. Data from the Ministry of Finance noted that the realization of tax revenue as of July 2025 reached IDR 1,195 trillion or around 58.3% of the 2025 State Budget target of IDR 2,050 trillion. The revenue supports national priority programs, ranging from infrastructure development, education, health, to subsidies for small communities.
"If people do not pay taxes, it is the people who are harmed. Because it is from taxes that we can finance free schools, fertilizer subsidies, health services, and various social programs," said Misbhakun.
