Digging Tax Potential, AR Now Has Authority to Issue SKP
The Directorate General of Taxes (DGT - Direktorat Jenderal Pajak) continues to strive to optimize state revenue through intensified supervision. The latest news that taxpayers need to know is the expansion of Account Representative (AR) authority.
Based on DGTโs latest strategy at the beginning of 2026, the AR function is now strengthened not only as a supervisor and consultant, but also has authority in the examination realm.
AR as Cluster Examiner
This strategic step is taken to close the remaining tax gap. Several qualified ARs are now appointed as AR Cluster Examiners.
What does this mean for Taxpayers? It means that AR, who you have known as a consultation contact, now has formal authority to conduct examinations for other purposes or simple examinations that result in the issuance of Surat Ketetapan Pajak (SKP - Tax Assessment Letter).
Scope of New Authority
This new authority covers:
- Simple Office/Field Examinations: AR can conduct examinations without waiting for functional tax examiner teams for certain cases with concrete data.
- SKP Issuance: If underpayment is found based on concrete data, AR can process the issuance of SKP Kurang Bayar (SKPKB - Underpaid Tax Assessment Letter).
Implications for Taxpayers
This change demands taxpayers to be more prudent (careful) and responsive.
- Quick Response: Donโt ignore reminders or SP2DK from AR. Because now they have a shorter โexecutionโ path.
- Concrete Data: Ensure the data you report in SPT is synchronized with counterparty transaction data, because examination based on concrete data is the main focus.
How to Respond?
The key to facing this change is transparency and compliance. Ensure your bookkeeping is neat and tax reporting is done on time. If you receive a letter from AR, immediately respond with valid data.
Need accompaniment facing SP2DK or examination? Contact Arunika Consulting for safe and measurable compliance strategies.