Introduction
Starting a new business is exciting: it has high growth potential, flexibility, and a fresh impression on partners and clients. However, despite these opportunities, tax awareness should not be overlooked. In fact, the Directorate General of Taxes (DGT) tends to pay closer attention to new businesses, not only in terms of tax payments, but also in terms of administrative compliance and reporting compliance. Recognizing this is the first step towards safer and more sustainable business growth.
This article will discuss factors that make new businesses vulnerable to audits by the DGT, as well as practical tips for strengthening administration and reducing audit risk with the support of solutions from Great Performance Consulting, a consultant who understands the dynamics of taxation and business in Indonesia.
Why Do New Businesses Attract the Attention of the DGT?
The Directorate General of Taxes (DGT) conducts tax audits for various purposes: to test compliance, verify data, and even to investigate suspected tax crimes. For new businesses, the following conditions can increase the risk of being audited:
- Fluctuating initial transactions:
New businesses typically experience rapid growth, with highly variable revenues, expenses, and cash flows. Mismatches between financial statements (e.g., turnover) and tax returns can signal to the DGT that there is a risk of poor tax management. - Administration and bookkeeping that are not yet running optimally.
As a startup or new company, your bookkeeping system may not be professionally run (e.g., manual bookkeeping, mixed documents, incomplete transaction records). This increases the likelihood of “gaps” that could be interpreted as inconsistencies or negligence. - Changes in company structure
: When establishing a business, the owner may decide to establish a PT, CV, or other form of business entity. If a subsequent restructuring (merger, expansion, or change of ownership) occurs, the DGT may suspect tax manipulation or inconsistent reporting. - Indications of Tax Crimes:
A preliminary evidence audit (“bukper”) can be launched if the Directorate General of Taxes (DGT) finds very strong indications of an act detrimental to the state. This regulation is now regulated in PMK 177/PMK.03/2022 concerning procedures for preliminary tax evidence audits.
In the bukper, PPNS (Civil Servant Investigators) of the Directorate General of Taxes will analyze both physical and digital data and can provide clarification to taxpayers and related parties.
- Document non-compliance:
Based on the latest regulation in PMK 15/2025, taxpayers requested to submit audit documents by the DGT must meet a maximum deadline of one month from the date of the request. If the request is late, the DGT may record the documents as not being submitted as requested. - Unfamiliarity with new regulations:
Tax regulations are constantly evolving. For example, SE-1/PJ/2024 from the Directorate General of Taxes provides technical guidance regarding preliminary evidence audits. If new companies haven’t updated their policies to reflect the latest regulations, the risk of reporting errors or incomplete documentation can increase.
baca selengkapnya https://www.gptaxconsultant.com/5-strategic-steps-to-facing-the-2026-tax-era-great-performance-consulting-ready-to-support-large-companies/
Consequences of Being Audited by the DGT
If the DGT decides to conduct an audit, there are various scenarios that could occur:
- Compliance audit: An examination to ensure that the reported taxes are in accordance with the taxpayer’s tax obligations.
- Initial evidence examination (bukper): If a suspected criminal act arises, the PPNS DJP will collect initial evidence.
- Investigation: If the bukper shows strong indications, the DGT can proceed to the investigation stage.
- Tax disputes: If the audit results in an underpayment, the taxpayer can take an appeal through the Tax Court.
The consequences of an audit can include administrative fines, interest, and even criminal sanctions if serious violations are discovered. Therefore, maintaining compliance from the outset is crucial to mitigate this risk.
Practical Strategies to Keep New Businesses Safer from Inspections
To minimize audit and inspection risks, here are some practical tips that can be applied from the early stages of a business:
- Implement a professional bookkeeping system.
Use reliable accounting software or work with an experienced accountant. Record all transactions with complete evidence: invoices, receipts, contracts, and bank statements. The more organized your bookkeeping, the easier it will be to answer the DGT’s questions if audited. - Develop documentation SOPs.
Create internal SOPs for filing tax documents and transaction receipts. Ensure all teams understand the importance of retaining original documents, securing digital copies, and organizing folders with a clear system. - Regularly update tax regulations.
Because regulations such as PMK 177/PMK.03/2022 and SE-1/PJ/2024 impact audit procedures, it’s crucial to stay abreast of regulatory developments. Conduct regular internal reviews with your tax team or advisors to ensure your company remains compliant. - Respond to DGT document requests.
When receiving a document request from the DGT, comply with the deadline. According to PMK 15/2025, documents must be submitted no later than one month after receiving the request letter. Documentation of any delays is also important so you have justification if needed. - Conduct regular tax risk assessments.
Create a tax risk map for your business: identify vulnerable areas (e.g., cross-border transactions, business expansion, large contracts), then evaluate potential risks and their mitigation. - Consult with a professional tax consultant
Because the risk of audit can be very high, especially for new businesses with the potential for rapid growth, working with a tax consultant can be a very valuable investment.
The Role of Great Performance Consulting in Protecting Your Business
This is where Great Performance Consulting comes in as your strategic partner. We fully understand the tax and administrative challenges that new businesses often face. Here’s how we can help:
- Internal audit and risk mapping
We conduct a thorough assessment of your financial and administrative systems to identify potential gaps that could attract the attention of the DGT. - Bookkeeping & Documentation SOP Setup
Our team can help design bookkeeping processes and documentation procedures that comply with best practices and current tax regulations. - Regulatory updates and training
Great Performance Consulting provides regular updates on changes in tax regulations (such as PMK, SE DJP), as well as training for your internal team to remain compliant and responsive. - Assistance during inspections
If your business has to face a DGT inspection, we are ready to assist you from preparing documents, answering clarifications, to negotiating a settlement if there are findings.
Conclusion
A tax audit by the DGT isn’t merely a threat to new businesses, but rather a call to action to maintain compliance, build a robust administrative system, and minimize long-term risks. By recognizing audit triggers and implementing preventative strategies, you can strengthen your business’s foundation and avoid potential audit disruptions.
Great Performance Consulting is ready to be your trusted partner on your journey, helping you create a robust tax structure, increase business transparency, and protect you from audit risks. With our support, you can focus on growing your business with peace of mind and confidence.
baca selengkapnya https://www.gpkonsultanpajak.com/cara-cerdas-melakukan-rekonsiliasi-faktur-dan-spt-badan-bersama-great-performance-consulting.html