Can Passport and Visa Data Become a Tool for Tax Supervision?

Jakarta, KORANTRANSAKSI.com – Through a Minister of Finance Regulation (PMK) No. 8 of 2026, the government is expanding a data-based approach to tax oversight. One of the strategic steps now being implemented is the use of passport and visa data as part of an oversight instrument by the Directorate General of Taxes (DJP).

This policy shows that immigration data is no longer used solely for travel administration purposes, but has also become an important source of information for monitoring tax compliance. The measure is in line with Article 1 of PMK /8/2026, which requires government agencies to submit data and information related to taxation to the DJP.

In the appendix to the regulation, the Directorate General of Immigration is listed as one of the parties obligated to submit data, including passport information and visa approval details. With access to this data, the DJP now has an additional tool to analyze taxpayers’ behavior and activities—particularly those with cross-border mobility.

International travel data can provide indications of a person’s economic activity patterns, including the frequency of travel, length of stay abroad, and even the possibility of links to sources of income in other jurisdictions.

In the context of international taxation, this information is important for determining a taxpayer’s tax status, testing the reasonableness of income reporting, and identifying potential tax obligations that may not yet have been fulfilled. The use of immigration data also enables the DJP to cross-check with other data it already has, such as financial reports, transactions, and other third-party information.

Thus, oversight is no longer partial, but based on integrated data across sectors that complement one another. Data submission is carried out electronically and periodically in accordance with the provisions stated in the appendix to the PMK, accelerating the DJP’s information analysis and processing.

In addition, the DJP is authorized to request additional data if the available information is not sufficient, as provided in Article PMK 8/2026. For taxpayers, this policy is a clear message that cross-border activities are now part of more comprehensive tax supervision.

Looking ahead, the use of passport and visa data is expected to improve tax compliance while strengthening oversight of global economic activities involving Indonesian taxpayers. (ZIK/TIM)