For business owners, questions may have arisen regarding the extent to which the tax office can monitor the financial activities of a business entity. This question has become increasingly discussed since the implementation of the Coretax tax administration system by the Directorate General of Taxes (DJP).

However, there is misinformation that needs to be clarified. Coretax is not a system that gives the DJP free access to view taxpayer account balances and transactions at any time. Nevertheless, the DJP still has the legal authority to obtain financial data through official mechanisms regulated by law.

The DJP Cannot Randomly Access Account Transactions

The DJP has officially stated that they do not have a system that can be used to directly and openly access taxpayer account balances and transactions. The narrative that the tax office can freely peek into all bank transaction traffic is incorrect.

Nevertheless, the DJP can still obtain financial information through automated data exchange mechanisms and official request procedures. This authority has clear legal limits, ranging from the criteria of reported data to the authorization levels of those entitled to manage it.

Why Are Account Data Still Protected by Banking Secrecy?

Basically, bank customer data is protected by banking secrecy laws. However, legislation provides specific exceptions for tax purposes through strict procedures.

Financial institutions are only required to report certain financial data according to the format and limits set by the government. This is crucial for entities that are registered as Taxable Entrepreneurs (PKP) to maintain alignment between business turnover and financial reporting.

Legal Basis for Accessing Financial Information for Tax Purposes

The government has established specific regulations regarding state financial oversight. One of the main foundations is Government Regulation in Lieu of Law (Perpu) Number 1 of 2017 concerning Access to Financial Information for Tax Purposes.

For the applicable technical operational rules, the Ministry of Finance issued PMK Number 108 of 2025, which officially took effect on January 1, 2026. Based on this regulation, financial data submitted by banking institutions includes:

  • Official identity of the account holder (business or entity).
  • Registered bank account number.
  • Identity of the reporting financial institution.
  • Balance or total financial value at the end of the period.
  • Income related to that account.

It is important to remember that the data reported is not daily detailed transactions, but rather a periodic report accumulation in accordance with legal provisions.

Authority and Access Levels for Taxpayer Data

Tax information cannot be freely accessed by just any tax officer. The DJP implements a strict data security system with layered authorization levels according to the main duties and functions of examining officials.

Every tax officer is bound by an oath of confidentiality. Misuse of taxpayer data carries severe legal sanctions, so banking transaction confidentiality remains protected from unauthorized parties.

The Position of Coretax in the Tax Administration System

Coretax is designed as a tax administration system that integrates various services, from registration, Annual SPT reporting, to tax payment and collection.

The DJP has confirmed that Coretax is not a real-time account transaction monitoring tool. The presence of Coretax actually facilitates the synchronization of tax administration data to make services more transparent and efficient.

When Do Account Data Become the Focus of Tax Auditors?

Tax supervision is usually triggered by discrepancies or data mismatches. When there is a difference between the figures reported in periodic tax reports and data from Government Institutions, Agencies, Associations, and Other Parties, the DJP may request clarification.

In this situation, the DJP has the authority to issue a Letter Requesting Explanation for Data and/or Information. Therefore, for companies established through PT Establishment or on a smaller scale through Sole Proprietorship PT Establishment, organized financial reporting is an absolute requirement.

Strategic Steps for Business Owners in Managing Finances

Rather than worrying about account monitoring, business owners are advised to take preventive steps in business administrative governance:

  • Report Accounts and Assets Transparently: Use the self-assessment system honestly by reporting assets according to actual conditions in the Annual SPT.
  • Separate Personal Accounts and Business Accounts: Using a dedicated business account makes cash flow recording easier. For companies utilizing Virtual Office services, this account separation must be done from the start of operations.
  • Organize Transaction Documents Systematically: Store invoices, receipts, and cooperation contracts in a structured manner to anticipate tax verification processes.
  • Ensure Valid Business Licensing: Possession of basic permits such as NIB strengthens the validity of operational legality and your company's banking administration.

FAQ About Business Account Monitoring by Tax Authorities

Can the DJP freely see daily business account transactions?
No. The DJP does not have free access to peek at daily account balances and transactions. Information access is only carried out based on legal procedures and periodic reports from financial institutions.

What is the main function of the DJP Coretax system?
Coretax functions to integrate tax administration services such as registration, payment, and tax reporting, not as an automatic bank account transaction tracking tool.

What regulation serves as the current technical guideline for financial data access?
The technical guideline for financial information supervision and access is based on PMK Number 108 of 2025, which revokes several previous technical regulations and has been effective since January 1, 2026.

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