The Ministry of Finance, through the Directorate General of Taxes (DGT), recently a taxpayer charter through the DGT Regulation Number PER 13/PJ/2025, which outlines the rights and obligations of taxpayers within Indonesia’s tax system. This charter was created to serve as a communication guideline between the Directorate General of Taxes, as the representative of the Ministry of Finance, and the public (taxpayers).
The taxpayer charter outlines 8 rights and 8 obligations of taxpayers. The 8 rights are as follows:
- The right to obtain information and education in the field of taxation
- The right to obtain services in the field of taxation free of charge.
- The right to be treated fairly, equally, with respect, and appreciation in the exercise of rights and fulfillment of tax obligations.
- The right to pay no more than the amount of tax owed.
- The right to file legal action in tax disputes and the right to choose administrative settlement in order to prevent tax disputes in accordance with the provisions of tax laws and regulations.
- The right to confidentiality and security of taxpayer data.
- The right to be represented by an attorney in the exercise of tax rights and obligations in accordance with the provisions of tax laws and regulations.
- The right to file complaints and report tax violations in accordance with the provisions of tax laws and regulation.
Meanwhile, the 8 obligations are as follows:
- The obligation to submit a Tax Return (SPT) correctly, completely, and clearly in accordance with the provisions of laws and regulations in the field of taxation.
- The obligation to be honest and transparent in fulfilling obligations as a taxpayer in accordance with the provisions of laws and regulations in the field of taxation.
- The obligation to respect and appreciate each other by upholding ethics, manners, and morality in fulfilling tax rights and obligations.
- The obligation to be cooperative in providing data, information, and other matters as a basis for service, supervision, inspection, and law enforcement activities in the field of taxation.
- The obligation to use facilities or conveniences in the field of taxation honestly, appropriately, and in accordance with the provisions of laws and regulations in the field of taxation.
- The obligation to maintain and retain records or documentation in accordance with the provisions of tax laws and regulations.
- The obligation to appoint an authorized representative in accordance with the provisions of tax laws and regulations for taxpayers who appoint an authorized representative.
- The obligation not to give gratuities or rewards of any kind to employees of the Directorate General of Taxes
The charter is expected to serve as a guideline and reference for tax officials in providing services to taxpayers, demonstrating a commitment to fairness and accountability in every service.
By Olina Rizki Arizal – Partner TBrights
TBrights is a tax consultant in Indonesia that is currently an Integrated Business Service in Indonesia that can provide comprehensive tax and business services.
Reference:
- The Directorate General of Taxes Regulation Number PER 13/PJ/2025 on Taxpayers Charter
