The duties of the Directorate General of Taxes (DGT) in accordance with the mandate of the Minister of Finance Regulation Number 217/PMK.01/2018 concerning the Organization and Work Procedure of the Ministry of Finance as amended by the Minister of Finance Regulation Number 87/PMK.01/2019 concerning Amendments to Minister of Finance Regulation Number 217/PMK. 01/2018 concerning the Organization and Work Procedures of the Ministry of Finance and lastly amended by Minister of Finance Regulation Number 229/PMK.01/2019 concerning the Second Amendment to the Minister of Finance Regulation Number 217/PMK.01/2018 are to organize the formulation and implementation of policies in the tax sector in accordance with the provisions of laws and regulations.
DGT carries out the following functions:
a. formulation of taxation policies;
b. implementation taxation policies;
c. preparation of norms, standards, procedures, and criteria in the field of taxation;
d. providing technical guidances and evaluation in the field of taxation; and
e. implementation of DGT administration.
DGT also carries out its duties and functions based on Minister of Finance Regulation Number 210/PMK.01/2017 as amended by Minister of Finance Regulation Number 184/PMK.01/2020 concerning Amendment to Minister of Finance Regulation Number 210/PMK.01/ 2017 concerning Organization and Work Procedures of Vertical Agencies of the Directorate General of Taxes.
As an organization, DGT is divided into head quarter units and operational office units. The head quarter consists of the Secretariat of Directorate General, directorates, and the advisors to Director General.
The operational office units consist of Regional Offices, Tax Offices , Tax Service, Dissemination and Consultation Office (KP2KP), and Taxation Data and Document Processing Center (PPDDP)
DGT, with more than 500 operational offices and more than 42,000 employees spread across the archipelago, is one of the major organizations within the Ministry of Finance. All existing resources are used to secure tax revenue.
Unit Duties and Positions at DGT Head Quarter
1. Secretariat of Directorate General
Coordinating the implementation of tasks as well as coaching and providing administrative support to all elements in the DGT.
2. Directorate of Tax Regulations I
Formulating and implementing tax policies and technical standardization in the field taxation general provisions, tax collection with distress warrant, Value Added Tax and Sales Tax on Luxury Goods, as well as Other Indirect Taxes, and Land and Building Tax.
3. Directorate of Tax Regulations II
Formulating and implementing policies and technical standardization in the field of regulations related to income tax, advocacy, providing guidance and implementation of advocacy, and harmonization of tax regulations.
4. Directorate of Tax Audit & Collection
Formulating and implementing policies and technical standardization in the field of tax audit and collection.
5. Directorate of Tax Intelligence
Formulating and implementing policies and technical standardization in the field of tax intelligence.
6. Directorate of Tax Extensification & Valuation
Formulating and implementing policies and technical standardization in the field of tax extensification and appraisal.
7. Directorate of Objection & Appeal
Formulating and implementing policies and technical standardization in the field of objections and appeals.
8. Directorate of Potential, Compliance & Revenue
Formulating and implementing policies and technical standardization in the areas of tax potentials, compliance, and revenue.
9. Directorate of Tax Dissemination, Services, and Public Relations
Formulating and implementing policies and technical standardization in the field of extension, service and public relations.
10. Directorate of Tax Data and Information
Formulating and implementing policies and technical standardization in the field of taxation data and information.
11. Directorate of Internal Compliance & Apparatus Transformation
Formulating and implementing policies and technical standardization in the field of internal compliance and transformation of apparatus.
12. Directorate of Information and Communication Technology
Formulating and implementing policies and technical standardization in the field of information and communication technology.
13. Directorate of Business Process Transformation
Formulating and implementing policies and technical standardization in the field of business process transformation.
14. Directorate of International Taxation
Formulating and implementing policies and technical standardization in the field of international taxation.
15. Directorate of Law Enforcement
Formulating and implementing policies and technical standardization in the field of tax law enforcement.
16. Advisor to the Director General for Tax Extensification and Intensification Affairs
Reviewing and analyzing problems in the field of tax extensification and intensification, as well as providing conceptual reasoning with expertise.
17. Advisor to the Director General for Tax Law Supervision And Enforcement Affairs
Reviewing and analyzing problems in the field of supervision and enforcement of tax laws, as well as providing conceptual reasoning with expertise.
18. Advisor to the Director General for Human Resources Development & Management Affair
Reviewing and analyzing problems in the field of coaching and controlling human resources, as well as providing conceptual reasoning with expertise.
19. Advisor to the Director General for Tax Services Affairs
Reviewing and analyzing problems in the field of tax services, as well as providing conceptual reasoning with expertise.
The duties of DGT Regional Office units are to coordinate, guide, control, analyze, and evaluate the implementation of the KPP's duties, as well as to elaborate policies from the head quarter.
These units can be distinguished by:
Large Taxpayers Regional Tax Office and Special Jakarta Regional Tax Office, located in Jakarta; and
Regional Tax Offices other than Large Taxpayers Regional Tax Office and Special Jakarta Regional Tax Offices which are located throughout Indonesia.
The number of Regional Tax Offices in DGT is 34 units.
Tax Office units have the tasks of carrying out counseling, services, and supervision to taxpayers.
These units can be distinguished based on the segmentation of the taxpayers, namely:
Large Taxpayers Tax Office, specifically administering large national taxpayers;
Medium Tax Office, specifically administering large regional taxpayers and special large taxpayers covering foreign entities and individuals, foreign investment, and companies listed on the stock exchange; and
Tax Office, handles local taxpayers.
To reach people who live in remote areas that are not covered by Tax Offices, services, counseling, and tax consultation is carried out by the Tax Service, Dissemination and Consultation Office (KP2KP).
At the moment, there are four Technical Implementation Units (UPT) consisting of the Taxation Data and Document Processing Center (PPDDP), Taxation Data and Document Processing Offices (KPDDP), and Office for Information and Complaints Services (KLIP).
PPDDP is a unit based in Jakarta and has operational two offices in Jambi and Makassar, which has the tasks of receiving, scanning, recording, and storing tax documents by utilizing tax information technology.
KLIP is a unit in the field of tax information provision services, complaint handling, and providing notices to taxpayers by utilizing information and communication technology which is under and directly responsible to the Director General of Taxes.
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