The Organization of Directorate General of

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The Organization of Directorate General of Taxes

The Directorate General of Taxes (Indonesian: Direktorat Jenderal Pajak;


also known as DJP) is an Indonesian government agency under Ministry of
Finance which has the task of formulating and implementing taxation policies and
technical standardization in the field of taxation. Now, DGT is headed by Robert
Pakpahan who was born in Tanjung Balai, North Sumatera, on October 20th,
1959. During 2003 – 2005, he served as Reviewer on Tax Extensification and
Intensification. Then he was promoted to be the Director of Taxation Potential
and System up to 2006 and Director of Business Process Transformation.
Subsequently, he was appointed as the Minister’s Expert Staff of Government
Revenue in 2011. Commencing on November 27, 2013, he serves as the Director
General of Budget Financing and Risk Management. On November 30, 2017 he
was appointed as Director General of Taxes.

The Directorate General of Taxes was originally a combination of several


organizational units, namely:

 Tax Office that has to collect taxes based on legislation and perform cash
audit on Government Treasurers
 The Auction Office that is in charge of conducting auctions on confiscated
goods to repay state tax receivables
 Bureau of Tax Accountants that is in charge of assisting the Tax Office to
perform tax audits towards the bookkeeping of Corporate Taxpayers
 The Bureau of Agricultural Product Tax (Directorate of Regional
Development Contributions at the Directorate General of Monetary) is in
charge of collecting land products tax and land tax, which in 1963 was
changed to Directorate of Taxation of Land Products and then in 1965
changed to Directorate of Regional Development Fees (IPEDA).

Directorate General of Taxes's duties according to the mandate of the


Minister of Finance Regulation Number 184/PMK.01/2010 about The
Organization and Work Procedure of The Ministry of Finance are to formulate
and implement policies and technical standardization in the field of Taxation. In
carrying out this task, the Directorate General of Taxes carries out functions:

a. policy formulation in taxation field;

b. implementation of policies in taxation field;

c. organizing norms, standards, procedures and criteria in taxation field;

d. providing technical guidance and evaluation in taxation field; and

e. administration of DGT.

The Directorate General of Taxes has a symbol or logo that is used as an


internal symbol sealed “Cakti Buddhi Bhakti” which is taken from Sanskrit
Language, meaning: With all strength, energy, and notion and with a noble mind,
we are devoted to the State. While the overall meaning: Directorate General of
Taxation as a state apparatus of the Republic of Indonesia based on Pancasila has
duties in the field of taxation and in carrying out its functions to collect taxes into
the State Treasury strives with all efforts so that the budgetair and regulating
functions of the tax could be well-executed based on Tax Tridharma with regard
the conyunctuur level in order to achieve a fair and prosperous society, material
and spiritual, in accordance with the objectives of the 1945 Constitution.

DGT also has a famous mascot called “Si Kojib” which stands for
‘Kontribusi Wajib’ meaning mandatory contribution. “Si Kojib” is a honey bee
which represent mutual cooperation. Honey bees collect honey to build their
hives. It is similar as tax which collected to fulfill common interest and to fund
government in order to run the nation. That is why honey bee was chosen as a
mascot of Directorat General of Taxes.

DGT's organizational structure can be distinguished to head office and


operational offices. the head office runs the functions of policy formulation and
technical standardization, analysis and development, as well as guidance and
administrative support. Meanwhile the operational office carries out operational
and/or technical support functions.
In December 2006 based on PMK 131/PMK.01/2006, the organizational
structure of DGT Headquarters changed, consisting of 1 Secretariat and 15
Directorates and 1 Center led by echelon II-a officials, namely:

 Secretariat of the Directorate General,

 Directorate of Potential, Compliance and Acceptance,

 Directorate of Taxation Regulations I

 Directorate of Taxation Regulations II,

 Directorate of Objection and Appeal,

 Directorate of Extensification and Assessment,

 Directorate of Inspection and Collection,

 Directorate of Counseling, Public Service & Relations,

 Directorate of Tax Information Technology,

 Directorate of Law Enforcement,

 Directorate of Information Communication Technology Transformation,

 Directorate of Business Process Transformation.

 Directorate of Internal Compliance & Apparatus Transformation,

 Directorate of Tax Intelligence,

 Directorate of International Taxation,

 Taxation Data and Document Processing Center

In addition there are also 4 Study Personnel, namely:

 Tax Service Reviewers

 Study of Tax Extensification and Intensification

 Study of Tax Law Supervision and Enforcement

 Reviewers in the field of Human Resource Development and Control


The vertical work units in the area include the DGT Regional Office, Tax
Service Office (Kantor Pelayanan Pajak or KPP), and Tax Service,
Dissemination, and Consultation Office (Kantor Pelayanan, Penyuluhan dan
Konsultasi Perpajakan or KP2KP). Currently there are 33 DGT Regional Tax
Offices throughout Indonesia, which are led by echelon II officials. The task of
the DGT Regional Office unit is to carry out coordination, guidance, control,
analysis, and evaluation of the implementation of KPP duties, as well as the
elaboration of policies from the head office. This unit can be divided into:

 Large Taxpayers Regional Office and Special Jakarta Regional Tax Office
Regional Office located in Jakarta; and

 DGT Regional Offices other than the Large Taxpayers Regional Tax
Office and Special Jakarta DGT Regional Offices whose locations are
spread throughout the territory of Indonesia.

KPP Unit has the task of carrying out counseling, services, and
supervision to taxpayers. This unit can be distinguished based on the taxpayer
segmentation administered, namely:

 Large Taxpayer Tax Office, specifically administering large national


taxpayers;

 Intermediate/Secondary Tax Office, specifically administering regional


large taxpayers and special large taxpayers which include foreign bodies
and persons, foreign investment, and companies entering the stock
exchange; and

 Primary Tax Office, handles location taxpayers.

There are four large taxpayer tax office, nineteen units of secondary tax
offices, and 309 primary tax offices. To reach people who live in remote areas that
are not reached by KPP, the implementation of tax services, counseling and
consultation is carried out by the KP2KP unit. The number of KP2KP is 207 unit
spreaded all around Indonesia.

The DGT's current technical implementation unit (UPT) is the Tax


Document and Data Processing Center (PPDDP) and the Tax Data and Document
Processing Office (KPDDP). PPDDP located in Jakarta has the task of carrying
out the receipt, scanning, recording and storage of tax documents by utilizing tax
information technology. KPDDP has the same task, currently DGT has 2 KPDDP
units located in Makassar and Jambi.

As an institution which appointed to collect and manage tax revenue in


Indonesia, DGT carries out specific functions and units to optimize its
performance. The head office consisting of one Secretariat, fifteen Directorates,
one Center, and four Study Personnel located in Jakarta. Each unit has a different
task and functions which interconnected one another. The operational office
spreaded all around Indonesia consist of KPP and KP2KP units that reach remote
areas in Indonesia. DGT play a big role in order to fulfill treasury fund to support
government to achieve justice and prosperity and to create a better environment.

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