[Albert YosuaParticipant Legend Show Details 4 RequirementsLog in to website 50 timesReply to a topic 50 times (Optional)Watch any video 10 times (Optional)Create a new topic 20 times]

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Hi Fintax Community,
Let’s talk about something that touches every part of our professional lives in tax and finance: tax audits. The landscape is constantly evolving, and staying on top of the latest regulations and best practices isn’t just good advice—it’s essential for compliance and risk mitigation. I wanted to share a comprehensive breakdown of what’s currently relevant in the world of tax audits, drawing from recent updates and practical considerations.

The Broad Scope and New Audit Classifications

A tax audit is fundamentally about ensuring compliance. It’s an objective and professional series of activities to collect and analyze data, information, and evidence based on established auditing standards. What’s often overlooked is how expansive these can be, covering one, several, or all types of taxes (Income Tax, VAT, Sales & Luxury Tax, Stamp Duty, Carbon Tax, etc.), spanning various tax periods, and even including specific Land and Building Tax (PBB) objects.

Recently, we’ve seen the introduction of more refined compliance audit types, designed to be more targeted:
• Comprehensive Audit: This is your full-scope audit, assessing compliance across all items reported in a Tax Return and/or Tax Object Notification, in a thorough and detailed manner. Think of it as leaving no stone unturned.
• Focused Audit: This type concentrates in-depth on one or more specific items in a Tax Return or Tax Object Notification. A significant enhancement here is the provision of a Term of Reference (ToR). This ToR is communicated alongside the audit notification letter, proactively clarifying the scope and expectations. This transparency is a big step forward in fostering better communication between the tax authority and taxpayers, ensuring we’re all on the same page from the start.
• Specific Audit: This is a more streamlined audit conducted to test compliance on one or more specific items, carried out in a simplified manner and targeting certain data points or tax obligations.

Understanding Audit Triggers and Broader Purposes
It’s crucial to know what might trigger an audit. Beyond the obvious, like a request for a tax overpayment refund or instances of corporate restructuring (mergers, spin-offs, liquidation), audits can also be prompted by:
• Filing a tax return reporting a fiscal loss.
• A taxpayer planning to permanently leave Indonesia.
• Receiving a preliminary refund of tax overpayment.
• A VAT-able entrepreneur claiming input VAT credits or receiving VAT refunds without conducting deliveries of taxable goods/services or exports.
• Changes in a taxpayer’s fiscal year or accounting method.
• Being risk-based selected for audit based on compliance assessments.
• New triggers include third parties failing to fulfill their withholding/collection/deposit/reporting obligations, or the existence of concrete data (Tax Invoices, WHT slips) indicating unpaid or underpaid tax.
• For PBB, failure to submit an SPOP after a written warning, or indications of underpaid Land and Building Tax based on data analysis.
It’s also important to remember that audits aren’t solely for compliance. They serve numerous other purposes, such as:
• Assignment or deletion of Taxpayer Identification Numbers (NPWP).
• Confirmation or revocation of Taxable Entrepreneur (PKP) status.
• Settlement of objections or tax collection matters.
• Data reconciliation and verification of supporting information.
• New additions include the registration or revocation of Land and Building Tax Objects (PBB), fulfilling international tax agreement obligations, processing Mutual Agreement Procedure (MAP) cases, and Advance Pricing Agreement (APA) requests. These highlight the increasing complexity and international scope of tax administration.

Navigating Timelines and Extensions
One of the most common questions is always about audit duration. Understanding these timelines, especially with the latest updates from MoF 15/2025, is vital:
• Field Audit: 6 months (extendable by 2 months).
• Office Audit: 4 months (extendable by 2 months).
• PBB Audit: 4 months (extendable by 2 months).
• Audit Based on Concrete Data: 1 month (extendable by 10 working days).
• Comprehensive Audit (MoF 15/2025): 5 months + 30 working days.
• Focused Audit (MoF 15/2025): 3 months + 30 working days.
• Specific Audit (MoF 15/2025): 1 month + 30 working days.

• Specific Audit Based on Concrete Data (MoF 15/2025): 10 working days + 10 working days.
For complex situations like group taxpayers or Transfer Pricing (TP) audits, special extensions can be granted up to three times, each for up to 6 months. This acknowledges the inherently more complex nature of these examinations.

Audit timelines generally start from the delivery of the Audit Notification Letter (SP2). It’s also important to align these with statutory deadlines for tax refunds or NPWP/PKP revocation.

Key Operational Aspects and Your Rights

Flexibility in communication is a positive change: tax auditors can now conduct meetings offline (in-person) or online (via video conference).

The request for books, records, and documents is central. Tax auditors have the authority to request any relevant data, including electronic files. Taxpayers have 1 month to comply, with potential reminders. It’s essential to submit complete and accurate information, as failure can lead to Estimated Assessments or even a recommendation for a Preliminary Evidence Audit if tax crime is suspected. If documents are not submitted or deemed insufficient, a Deemed (Ex Officio) Assessment can be made.

Perhaps one of the most critical stages for taxpayers is the Mandatory Preliminary Findings Discussion (PFD). This isn’t just a formality; it’s a statutory requirement for compliance audits. Initiated by an official summons with a list of preliminary findings, the PFD must be conducted no later than one month before the end of the audit period. This provides taxpayers with a crucial opportunity to:
• Submit additional books, records, and data.
• Present requested items.
• Submit third-party documents not yet obtained.
• Present witnesses, experts, or even third parties.

This stage is your chance to clarify discrepancies, present supporting evidence, and ensure your position is fully understood before the Final Audit Report (LHP) is issued.
Mitigating Tax Audit Risks: Be Proactive!

My biggest advice? Preparation is key. Don’t wait for an audit notice to land on your desk.
• Conduct Internal Tax Health Checks: Regularly perform a self-audit of your tax returns, financial records, and supporting documentation. Identify potential exposures early, before they become problems.
• Perform Thorough Reconciliations: Ensure consistency across all your tax reporting, particularly for WHT, VAT, and financial accounts. This helps prevent discrepancies that can trigger an audit.
• Enhance Document Management Systems: This cannot be stressed enough. All tax-relevant documents—contracts, invoices, payment records—must be complete, well-organized, and easily accessible, whether physical or digital. A robust system saves immense time and stress during an audit.

By understanding these comprehensive details and implementing proactive strategies, we can all navigate the complexities of tax audits more effectively.

What are your experiences with these updated audit procedures? Any practical tips you’d like to share with the community on preparing for or managing a tax audit?

[LiaParticipant Legend Show Details 4 RequirementsLog in to website 50 timesReply to a topic 50 times (Optional)Watch any video 10 times (Optional)Create a new topic 20 times]

Terima kasih Albert sudah membagikan informasi yang sangat komprehensif dan update! 🙌

Poin tentang peningkatan transparansi lewat Term of Reference (ToR) di Focused Audit menurut saya adalah salah satu kemajuan paling signifikan. Ini membantu wajib pajak untuk lebih siap dari awal dan mencegah kesalahpahaman selama proses audit berlangsung.

Saya pribadi juga sepakat bahwa diskusi Temuan Awal Wajib (PFD) sering jadi titik krusial yang menentukan apakah hasil audit akan adil atau justru merugikan karena kurangnya klarifikasi. Sayangnya, banyak yang belum memanfaatkan momen ini dengan maksimal.

🔍 Pertanyaan untuk rekan-rekan di sini:
Adakah di antara kalian yang sudah pernah menjalani audit dengan pendekatan yang baru ini (khususnya berdasarkan PMK 15/2025)?
Apa tantangan terbesarnya menurut kalian—apakah di dokumentasi, komunikasi, atau justru interpretasi regulasi?

Yuk saling berbagi pengalaman, siapa tahu bisa bantu kita semua lebih siap menghadapi audit ke depan. 💼💬

[Albert YosuaParticipant Legend Show Details 4 RequirementsLog in to website 50 timesReply to a topic 50 times (Optional)Watch any video 10 times (Optional)Create a new topic 20 times]

Saya sepenuhnya setuju bahwa Term of Reference (ToR) dalam Focused Audit merupakan langkah maju dalam menciptakan transparansi dan rasa aman bagi wajib pajak. Kita jadi punya pijakan yang lebih jelas sejak awal, bukan hanya menebak-nebak apa yang menjadi fokus pemeriksa.

Mengenai Preliminary Findings Discussion (PFD), benar sekali—ini momen emas yang sering terlewatkan. Padahal jika dimanfaatkan secara strategis, PFD bisa menjadi penentu apakah hasil audit akan mencerminkan realitas secara adil atau justru menyimpang karena dokumen pendukung belum lengkap atau belum dipahami konteksnya oleh pemeriksa.

Menjawab pertanyaan Lia, saya pernah terlibat dalam Focused Audit yang dilakukan setelah terbitnya PMK 15/2025. Tantangan terbesarnya menurut saya justru terletak pada penafsiran regulasi yang belum seragam di lapangan. Kadang auditor masih menggunakan pendekatan lama meskipun kita sudah masuk ke skema baru, termasuk terkait jadwal, ruang lingkup, atau interpretasi jenis dokumen pendukung yang sah.

Dari sisi dokumentasi, saya melihat pentingnya perusahaan memiliki sistem document trail yang kuat—terutama jika ada transaksi yang lintas tahun fiskal atau melibatkan pihak afiliasi. Semakin detail dan terstruktur dokumentasi kita, semakin kuat posisi kita di diskusi PFD.

[LiaParticipant Legend Show Details 4 RequirementsLog in to website 50 timesReply to a topic 50 times (Optional)Watch any video 10 times (Optional)Create a new topic 20 times]

Terima kasih banyak sharing pengalamannya, Albert! 🙏
Setuju banget soal tantangan di penafsiran regulasi yang belum seragam—ini memang jadi “grey area” yang bisa bikin wajib pajak bingung, apalagi kalau pendekatan auditor masih campur antara yang lama dan yang baru.

Poin tentang pentingnya document trail juga sangat mengena. Apalagi kalau transaksi sudah lintas tahun fiskal, kadang tim internal pun butuh waktu untuk konsisten tracking-nya.

Saya jadi penasaran, menurut Albert atau teman-teman lainnya, adakah tools atau sistem tertentu yang kalian gunakan untuk bantu jaga konsistensi dokumentasi? Misalnya untuk kebutuhan TP doc atau rekonsiliasi fiskal?
Mungkin ini juga bisa jadi insight tambahan buat yang sedang mempersiapkan diri hadapi skema audit baru. 💡