SOMETHING BIG IS COMING

“TAX COMPETITION UNIVERSITAS INDONESIA 2026”

Organized annually by the Tax Administration Study Program under Universitas Indonesia's Vocational Education Program, Tax Competition Universitas Indonesia (TCUI) continues to provide a platform for students across Indonesia to explore the field of taxation beyond the classroom. Through academic competition, TCUI encourages participants to strengthen their knowledge, broaden their perspectives, and embrace new challenges. 

This year's edition features two competition categories: Amazing Tax and Infographics, each designed to highlight different aspects of learning and creativity. Amazing Tax invites university students to demonstrate their analytical and problem-solving abilities, while the Infographics Competition offers both university and high school students a space to communicate tax-related ideas through engaging visual storytelling. Whether you're passionate about taxation or eager to explore new challenges, TCUI 2026 is ready to welcome you to an unforgettable competition experience.

“Beyond Compliance: Navigating the Future of Taxation through Digitalization and Strategic Fiscal Policies”

This theme captures the paradigm shift in taxation: from traditional compliance toward a system driven by digitalization and strategic fiscal policies. Indonesia has adopted Tax Administration 3.0 through Coretax, an integrated system that makes compliance automatic and real-time. The impact is significant: 13.6 million tax returns received, 143,449 dormant taxpayers reactivated, and individual income tax revenue jumped 272%. Globally, Indonesia has implemented the OECD Two-Pillar Solution with a 15% minimum tax on large multinationals recognized by the OECD and supported by operational guidance. Domestically, digital economy tax revenue reached Rp54.71 trillion, with a marketplace withholding tax policy (PPh Article 22 at 0.5%) starting August 2026 to ensure sectoral fairness.

(1)

“Balancing Tax Incentives and State Revenue through Strategic Fiscal Policies”

Tax incentives have steadily increased from Rp293 trillion (2021) to Rp563.6 trillion (2026), yet policy is now directed toward shifting economic structure toward high-value-added sectors, not merely attracting investment. On the other hand, the 2026 tax revenue target stands at Rp2,357.7 trillion, with first-half realization reaching Rp1,035.7 trillion (43.9%). The shortfall has improved dramatically from Rp271 trillion (2025) to just Rp46.9 trillion (2026). The balancing strategy is pursued through three pathways: data and technology driven tax base expansion, Coretax administration strengthening, and measured fiscal incentive restructuring aligned with the 15% global minimum tax regime.

(2)

“Designing Balanced Carbon Taxation for Sustainable Growth”

This sub-theme addresses the challenge of designing a carbon tax that reduces emissions while sustaining economic growth. Carbon tax has been mandated by the 2021 Tax Harmonization Law at Rp30 per kg CO2e, yet implementation has been delayed from 2022, then 2025, and now targeted for 2026. This delay carries strategic risks. The EU’s CBAM requires importers to pay tariffs on embedded carbon emissions. Without a domestic carbon tax, Indonesia’s economic value will flow to foreign treasuries undermining fiscal sovereignty. Meanwhile, the government awaits legal frameworks and prioritizes carbon trading. Yet carbon tax revenue potential reaches Rp23.65 trillion. The policy must be designed in a phased and measured manner aligned with the national carbon market to become a strategic driver of the green economic transition.

(3)

“Employing Strategic Windfall Taxes to Navigate Geopolitical Market Volatility”

The weakening rupiah, which has breached Rp18.056 per USD, has become a hidden blessing for commodity exporters like coal and nickel who enjoy multiplied profits from soaring global prices and export earnings in dollars. The government is responding by preparing a windfall tax to capture part of this "windfall" to offset the surge in energy subsidy spending in the state budget. Studies estimate potential revenue reaching Rp80.11 trillion per year. This policy affirms Indonesia's commitment to managing unexpected gains from exchange rate fluctuations in a measured manner for long-term fiscal stability.

(4)

“Leveraging Predictive Digital Ecosystem to Bridge Compliance Gaps in the Modern Era”

Indonesia has launched Coretax as an integrated digital tax administration system. Its key advantage lies in predictive capabilities through AI and deep analytics to prevent aggressive tax planning and map taxpayer risk profiles. The AI-based compliance risk management approach ensures the more compliant taxpayers are, the easier their service becomes. The long-term vision: a compliance ecosystem built on ease, certainty, and fairness not on fear.