Indonesian Lawmakers Question Military's Role in Tax Supervision

A member of Indonesia's House of Representatives (DPR) has raised questions regarding the involvement of the Indonesian National Armed Forces (TNI) in tax compliance supervision activities. Tubagus Hasanuddin, from Commission I of the DPR, stated that any participation by TNI personnel must be accompanied by clear justifications to prevent negative public speculation. He emphasized that such involvement is permissible under Law Number 3 of 2025 concerning TNI, specifically for non-war military operations (OMSP), but requires proper reasoning.

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However, what are the reasons? Is it due to personnel shortages or are there other obstacles in implementing taxpayer supervision?

Hasanuddin inquired about the specific reasons for the military's engagement, asking if it stems from personnel shortages or other obstacles in tax supervision. He suggested that if the TNI's involvement is deemed urgent, personnel should receive thorough briefings on their duties. Crucially, he stressed the need for an approach that prioritizes public service and avoids creating an intimidating atmosphere. "The presence of TNI personnel in uniform should not create fear or intimidation. The approach must remain humane and educational," Hasanuddin stated.

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The presence of TNI personnel in uniform should not create fear or intimidation. The approach must remain humane and educational.

The involvement of TNI and police personnel in overseeing taxpayer compliance is detailed in a Circular Letter from the Director General of Tax, dated July 15, 2026. This directive includes non-commissioned officers, such as village development instructors (babinsa) and police officers responsible for public order (bhabinkantibmas), in tax supervision efforts. The Ministry of Finance allows these personnel to accompany tax officials when gathering information in villages and sub-districts.

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The circular letter serves as an internal guideline for the officials of the Directorate General of Tax.

Inge Diana Rismawanti, Director of Taxation Information, Services, and Public Relations, clarified that the circular serves as an internal guideline for Directorate General of Tax officials. She asserted that babinsa and bhabinkantibmas are not involved in inspections or law enforcement during taxpayer supervision. "Their involvement should not give rise to perceptions of intimidation," Inge stated, aiming to allay concerns about the military's role in tax matters.

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Their involvement should not give rise to perceptions of intimidation.