On 15 September 2026, the Large Taxpayer Office (Kanwil DJP Wajib Pajak Besar) awarded a Tax Compliance Certificate (Sertifikat Kepatuhan) to PT Pertamina (Persero) under the Cooperative Compliance program. This milestone marks a deepening of the collaborative relationship between the tax authority and Indonesia’s largest state-owned enterprise. The Cooperative Compliance framework, inspired by OECD guidelines, allows qualifying large taxpayers to engage in real-time transparency, early risk identification, and joint resolution of tax issues, reducing adversarial audits and fostering mutual trust. Pertamina’s certification follows a rigorous assessment of its tax governance, risk management, and compliance track record.
Key Takeaways
- Program Benefits: Certified taxpayers gain access to dedicated relationship managers, fast-track rulings, reduced audit frequency, and public recognition of high tax governance standards.
- Eligibility Criteria: Applicants must demonstrate robust tax control frameworks, transparent reporting, no significant tax disputes, and willingness to disclose material tax risks proactively.
- Strategic Signal: The inclusion of a strategic SOE like Pertamina signals the government’s commitment to extending cooperative compliance to key national economic players.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement