The Indonesian government through the Ministry of Finance has ratified Minister of Finance Decree (PMK) Number 15 Year 2025 on Tax Audit. This regulation specifically regulates the procedures for conducting tax audits.
Tax Counselor, Choirun Nisa` started the podcast by briefly explaining about PMK-15 Year 2025 which was just ratified on February 14, 2025. The podcast was held in the podcast room of the Permanent Establishments and Expatriates Tax Office, TMP Kalibata, Rawajati Pancoran, South Jakarta (Wednesday, 19/3).
" Audit is a series of activities to collect and process data, details and/or evidence implemented in an objective and professional manner based on an auditing standard to assess compliance in the fulfilment of tax obligations and/or for other purposes in the context of implementing statutory provisions in the field of taxation. This is the explanation of Audit based on Article 1 point 8," explained Taripar Doly, Tax Counselor.
The urgency of issuing PMK 15/2025 is to increase legal certainty in the tax audit process. In addition, this regulation also aims to improve the efficiency of the tax audit itself and the transparency of the audit process. This includes regulating the audit of Land and Building Tax and Carbon Tax.
"The points of change in PMK-15 regulate three types of audit, namely complete audit, focused audit and specific audit, with different time periods. This regulation also expands the scope of tax audits and provides guidelines for taxpayers in the audit process," added Slamet Wahyudi, Tax Counselor who was also present as a resource person in this podcast.
The scope of tax audit in the context of compliance testing is expanded from seven to fourteen aspects. Meanwhile, the scope of tax audit for other purposes is expanded from eleven to twenty-five aspects. For taxpayers with transfer pricing or complex financial transactions, the audit can be extended by a maximum of four months. Taxpayers are given five working days to respond to the Audit Result Notification Letter (SPHP).
Nisa' hopes that this regulation provides transparency and convenience for taxpayers and also for tax authorities in completing the audit process. Nisa' also informed that to add tax knowledge and information to taxpayers and the public, this podcast can be watched through the official Youtube account of the Permanent Establishments and Expatriates Tax Office.
| Pewarta: Aisyah `Afina Nurfatihah |
| Kontributor Foto: Elvan Wirasta |
| Editor: Riza Almanfaluthi |
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