UI expert urges risk-based tax refunds for taxpayers
Compliant taxpayers should get faster refunds, while high-risk filers face deeper scrutiny, Ning Rahayu said.
University of Indonesia tax policy expert Ning Rahayu is urging risk-based tax refund audits to keep the business climate stable without sacrificing state revenue. In Jakarta on Wednesday, she said the refund process must still follow tax rules, but implementation should distinguish each taxpayer's risk profile and compliance record. According to Ning, low-risk taxpayers with a strong reputation and good compliance should receive easier and faster reimbursement of excess tax payments. By contrast, taxpayers with high risk or a poor compliance history can be examined more closely. If an audit shows an overpayment, the taxpayer's refund rights must be fulfilled under the applicable procedures and deadlines.