On 5 October 2026, the North Sumatra II Regional Tax Office (Kanwil DJP Sumatera Utara II) hosted an educational Instagram Live session to dissect Director General of Taxes Regulation (PER) No. 12/PJ/2026 concerning the Transformation of Tax Administration. This regulation operationalizes the strategic objectives of the DJP Transformation Program 2025-2029, focusing on three pillars: digitalization of tax services, data-driven compliance risk management, and organizational restructuring. The live session, attended by over 15,000 viewers, covered key changes including the mandatory use of electronic tax invoices (e-Faktur) for all VAT-registered entrepreneurs, the integration of third-party data into the Coretax analytics engine, and the new performance metrics for tax officers based on taxpayer satisfaction and compliance outcomes.
Key Takeaways
- Mandatory E-Invoicing Expansion: PER-12/PJ/2026 accelerates the mandatory adoption of e-Faktur for all VAT-registered businesses, with a compliance deadline of 1 January 2027. Non-compliance will result in administrative sanctions and restrictions on tax refunds.
- Data-Driven Audit Selection: The regulation formalizes the use of big data analytics and artificial intelligence for audit case selection, moving away from random sampling to risk-based targeting.
- Taxpayer Service Standards: New service level agreements (SLAs) are introduced for tax refunds, tax clearance certificates, and ruling requests, with penalties for officers who exceed stipulated timelines.
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