What happened
DJP, the Directorate General of Taxes at Indonesia's Finance Ministry, has to bring in roughly Rp 750 trillion during the last quarter of 2026 to meet the target in the APBN, the national budget. Director General of Taxes Bimo Wijayanto gave the figure on October 9, 2026, at the APBN KiTA press conference at the ministry in Jakarta.
To close the gap, the directorate plans to make fuller use of the taxpayer data it already holds. That means closer supervision, more audits, firmer enforcement and a search for revenue that has so far gone untaxed.
Where collections stand
The 2026 tax target is Rp 2,357 trillion. Finance Ministry data show Rp 1,607 trillion collected by September 30, equal to 68.2% of the goal.
Bimo Wijayanto put cumulative growth through September at 24.1%.
The quarterly math is simple. With Rp 1,607 trillion of Rp 2,357 trillion already in, about Rp 750 trillion is left for October through December.
The tools on the table
Alongside audits, DJP is counting on several policy measures. These include collecting tax on digital transactions with overseas providers, income tax (PPh) channeled through online marketplaces and a program that reduces tax penalties.
The penalty relief matters for anyone with arrears. Such programs are generally designed to encourage voluntary payment of past dues. The report does not set out the program's terms.
Sectors under the spotlight
The directorate will lean harder on industries that grew through September. These include trade, manufacturing, mining, transport and warehousing, and business services.
Within them, DJP highlights online commerce, fuel trading, basic metals, crude palm oil and oil and gas extraction. Bimo Wijayanto also pointed to management consulting, transport and logistics, and construction and real estate.
Construction and real estate are therefore on the list of sectors where the directorate hopes to raise more revenue before year-end.
What the approach signals
DJP's main emphasis is on administration: taxpayer data, supervision, audits and enforcement. The announcement does not mention higher tax rates.
On top of that come the measures already listed: tax on digital transactions with overseas providers, income tax through marketplaces and penalty reduction. The source does not say how dealings with individual taxpayers will change.
Why Bali owners should pay attention
Tax administration in Indonesia is national, so DJP's measures apply in Bali as well. Bali was not mentioned separately in the briefing.
Among sectors close to the villa market, the director general named construction and real estate. He did not single out rentals through booking platforms: the digital measures concern transactions with overseas providers and marketplaces.
The terms of the penalty reduction program were not disclosed, so it is not yet possible to say who can use it and on what conditions.