Implementation of Minister of Finance Regulation Number 111 of 2025: A Legal Certainty Perspective on the Relationship Between Tax Compliance Monitoring and Tax Audits

Sonya Marthayori (Universitas Dirgantara Marsekal Suryadarma)
Sujono Sujono (Universitas Dirgantara Marsekal Suryadarma)

Journal of Legal and Cultural Analytics (JLCA)
Vol. 5 No. 3 (2026): August 2026

This study analyzes the implementation of Minister of Finance Regulation Number 111 of 2025 from the perspective of legal certainty and factors affecting its effectiveness. This study employs normative juridical research using statutory and conceptual approaches, with legal materials analyzed descriptively and qualitatively. The findings show that the regulation, together with Director General of Taxes Circular Letter Number SE-08/PJ/2026, strengthens legal certainty through a stronger legal basis, clearer authority, more structured monitoring procedures, and stronger protection of taxpayers’ rights. The regulations do not alter the normative distinction between tax compliance monitoring and tax audits but strengthen their linkage in tax administration practice. Their effectiveness remains influenced by legal, law enforcement, infrastructure, societal, and cultural factors.