Medan—USU PR: The outlook for Indonesia’s tax administration and policy in 2026 is influenced by global economic dynamics, geopolitics, climate change, and tax administration reforms. This was highlighted during a Focus Group Discussion (FGD) entitled “Outlook for Tax Administration and Policy in 2026”, organized by the Lake Toba Community Committee (Komite Masyarakat Danau Toba/KMDT) in collaboration with Universitas Sumatera Utara (USU) on Monday (15/12/2025).

The FGD, held in the theater room and leadership meeting room of the Faculty of Social and Political Sciences (FISIP) USU, featured the Chair of the Expert Council of the DPP KMDT, Poltak Maruli John Liberty Hutagaol, and the Head of the North Sumatra I Regional Office of the Directorate General of Taxes (Kanwil DJP Sumut I), Arridel Mindra, as the main speakers. The activity was attended by KMDT management and members, representatives of the North Sumatra Provincial Government, Tax Centre managers, associations of tax consultants, academics, and students.

In his presentation, Poltak Maruli John Liberty Hutagaol stated that there are four main factors underlying Indonesia’s tax outlook for 2026, namely economic growth, geopolitical conditions, climate change, and commodity prices. In addition, the implementation of Coretax, the Global Minimum Tax, and the exchange of tax information through international cooperation are also considered to have an impact on future tax policies.

He also outlined several new sources of tax revenue and the direction of tax policy in 2026, including the implementation of a Digital Service Tax, reform of tax incentive policies, expansion of the tax base, and the application of final Income Tax (PPh). According to him, future tax prospects and challenges include system simplicity, legal certainty, fairness, transparency in tax collection, and strengthening taxation aspects of the digital economy.

Poltak expressed optimism that through the expansion of the tax base, increased international collaboration, and efforts to encourage voluntary taxpayer compliance, tax revenue in 2026 can grow positively and contribute to the national economy.

Meanwhile, the Head of Kanwil DJP Sumut I, Arridel Mindra, explained that the 2026 State Budget (APBN) carries four directions of national economic policy, namely encouraging economic growth through strategic investment and targeted stimulus, strengthening national economic independence and social justice, focusing on the development of superior human resources and equitable development, as well as implementing a green economy and energy transition.

According to Arridel, these policy directions pose their own challenges for the Directorate General of Taxes in achieving state revenue targets. He also presented the journey of the DJP’s tax reform from 1983 to 2025 as the basis for determining tax policy in 2026.

Arridel emphasized the readiness of the DJP to implement the Coretax application in 2026 to facilitate the fulfillment of tax rights and obligations for both individual and corporate taxpayers. He urged taxpayers to make use of consultation services at tax service offices if they encounter difficulties in using the system.

The FGD was also attended by the Dean of FISIP USU and Chair of the USU Tax Centre, Hatta Ridho; the Chair of the DPP KMDT, St. Edison Manurung; the Secretary General of the DPP KMDT, Iskandar Zulkarnain; the Chair of the Advisory Council of the DPP KMDT, K.H. Muhammad Nuh; DPP PERTAPSI board member Indra Efendi Rangkuti; Chair of the PERTAPSI North Sumatra I Regional Coordinator, Faisal Eriza; AKP2I North Sumatra board member Julius Raja; representatives of Kanwil DJP Sumut I; the Chair of the KMDT DWP North Sumatra; tax centre administrators; and students.

During the forum, the DPP KMDT also handed over assistance for victims of floods and landslides in North Sumatra through USU Peduli. The FGD concluded with the presentation of souvenirs and a group photo.