Indonesia: Tax audits of individual taxpayers | KPMG | GLOBAL
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Indonesia: Guidelines for tax audits of individual taxpayers

Indonesia: Tax audits of individual taxpayers

There are new procedures and requirements for initiating tax audits of individual taxpayers in Indonesia. New guidelines clarify these tax audit procedures so that taxpayers are aware of their rights and obligations during a tax audit.


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The new guidelines include information about:

  • The location of the tax audit
  • The timing of the initial meeting between the tax examiners and the taxpayer (within five days after issuance of the notification letter)
  • The required attendance of the taxpayer at the initial meeting
  • Audio-visual recording of the initial meeting


Read a November 2017 report [PDF 454 KB] prepared by the KPMG member firm in Indonesia

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