The Indonesian government is set to tighten tax supervision on large taxpayers, corporate groups, and high-profile individuals beginning in 2027, as part of a broader strategy to safeguard state revenue amid global economic uncertainty and moderating commodity prices.
The policy direction is outlined in the 2027 Macroeconomic Framework and Fiscal Policy Principles (Kerangka Ekonomi Makro dan Pokok-Pokok Kebijakan Fiskal/KEM-PPKF 2027), which maps out the country’s fiscal and taxation priorities for the coming years.
According to the document, the government expects tax revenue performance in 2027 to continue its positive trajectory from 2026, although it acknowledges that significant economic challenges remain.
The projections are based on assumptions of moderate economic growth, continued pressure on global commodity prices, and ongoing geopolitical and financial uncertainty that could affect fiscal stability.
Within this framework, the government specifically highlights the need to strengthen oversight of taxpayer compliance among corporate groups, taxpayers involved in related-party transactions or affiliated dealings, and so-called “prominent individual taxpayers.”
The policy emphasis is clearly stated in the official document: “Improving compliance supervision of taxpayer groups, taxpayers with transactions influenced by special relationships, and prominent individual taxpayers,” according to the KEM-PPKF 2027 document cited on Friday (29/5/2026).
Prominent individual taxpayers refer to high-net-worth individuals with significant financial transactions and large-scale economic influence. The classification aims to ensure that wealthy individuals with complex financial structures are properly monitored under the tax system.
Beyond enhanced surveillance, the government also plans to strengthen tax enforcement through a multi-door law enforcement approach. This strategy integrates administrative, legal, and regulatory mechanisms to increase deterrence against tax violations.
Authorities say the approach is intended to create a stronger deterrent effect while simultaneously improving overall taxpayer compliance across different sectors of the economy.
On the administrative side, the government will expand the use of digital tax infrastructure, including the Core Tax Administration System (Coretax) and the Compliance Risk Management Integrated Risk Engine (CRM-IRE). These systems are designed to improve data integration, risk profiling, and tax collection efficiency.
Officials believe that digital transformation in tax administration will play a key role in reducing compliance gaps, improving detection of irregularities, and increasing overall state revenue.
The government also plans to broaden the national tax base by leveraging data from digital economic activities, the shadow economy, and informal sectors that have traditionally been difficult to monitor and tax effectively.
This reflects a wider effort to adapt Indonesia’s fiscal system to structural changes in the economy, particularly the rapid growth of digital transactions and platform-based business models.
Overall, tax revenue in 2027 is projected to continue growing despite ongoing shifts in the global economic order. Authorities remain cautiously optimistic, balancing revenue expansion goals with external risks that could affect economic performance.
Recent fiscal data shows that tax revenue collection up to April 2026 reached IDR 646.3 trillion, marking a 16.1% increase compared with the same period last year, which stood at IDR 556.9 trillion.
By the end of April, tax revenue realization had already reached 27.4% of the 2026 state budget target of IDR 2,357.7 trillion, indicating steady early-year performance despite global uncertainties.
Economists note that maintaining this momentum will depend heavily on continued enforcement improvements, digital tax system efficiency, and the government’s ability to expand the tax base without discouraging economic activity.
As Indonesia moves toward its 2027 fiscal targets, the focus on tighter supervision of wealthy taxpayers and large corporate structures signals a shift toward more data-driven, enforcement-heavy tax administration aimed at strengthening long-term fiscal resilience.
