The Directorate General of Taxes (DGT) has officially launched the Taxpayers' Charter (Piagam Wajib Pajak), marking a new era of transparency, accountability, and mutual respect in Indonesia’s tax ecosystem. This launch reflects the government’s commitment to building a fair and sustainable tax system by strengthening the relationship between the tax authorities and taxpayers.
The Taxpayers' Charter is stipulated in Director General of Taxes Regulation Number PER-13/PJ/2025 and serves as a formal declaration of taxpayers’ rights and obligations under existing tax laws. It reinforces DGT’s evolving role—from being solely a tax collection agency to becoming a collaborative partner in nation-building.
“The launch of this charter is more than symbolic. It reflects a shift in our perspective—from authority to ally,” said Bimo Wijayanto, Director General of Taxes, during the official launch event in Jakarta.
The launch was attended by key stakeholders, including senior officials from the Ministry of Finance, taxpayer representatives, academics, tax professionals, and members of the public. This broad participation underscores the Charter's role as a shared foundation for equitable tax engagement.
What’s in the Taxpayers’ Charter?
The charter sets out eight fundamental rights and eight core obligations of taxpayers, as follows:
Taxpayer Rights:
- The right to obtain information and education in the field of taxation.
- The right to receive tax services in accordance with the provisions of tax laws and regulations free of charge.
- The right to receive fair, equal, respected, and valued treatment in the exercise of tax rights and fulfillment of tax obligations.
- The right to pay no more than the amount of tax owed.
- The right to file legal action for tax disputes and the right to choose administrative resolution to prevent the emergence of 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 fulfillment of tax 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 regulations.
Taxpayer Obligations:
- The obligation to submit a Tax Return (SPT) correctly, completely, and clearly in accordance with the provisions of tax laws and regulations.
- The obligation to be honest and transparent in fulfilling taxpayer obligations in accordance with the provisions of tax laws and regulations.
- The obligation to respect and appreciate each other by upholding ethics, courtesy, and morality in fulfilling tax rights and obligations.
- The obligation to be cooperative in submitting data, information, and other matters as a basis for service activities, supervision, inspections, and law enforcement in the tax sector.
- The obligation to use tax facilities or conveniences honestly, appropriately, and in accordance with the provisions of tax laws and regulations.
- The obligation to maintain and maintain bookkeeping and records in accordance with the provisions of tax laws and regulations.
- The obligation to appoint a proxy in accordance with the provisions of tax laws and regulations for taxpayers appointing a proxy.
- The obligation not to provide gratuities or rewards in any name or form to Directorate General of Taxes employees.
“The Taxpayers’ Charter serves as a code of service ethics, a reference for transparency, and a tool to strengthen the relationship between the DGT and taxpayers,” said Rosmauli, Director of Counseling, Services, and Public Relations. She emphasized that the implementation of rights and obligations must adhere to applicable tax laws and regulations.
What This Means for Businesses
At Moores Rowland Indonesia, we view the Taxpayers' Charter as a step forward in building a trust-based, transparent tax environment—especially important for businesses navigating complex regulations. The clarity provided by the Charter helps ensure that your rights are respected while setting a clear framework for your obligations.
As your tax advisory partner, our team is here to help you align with the principles of the Charter—whether it’s through ensuring compliance, supporting dispute resolution, or advising on ethical tax conduct.
The full text of Regulation Number PER-13/PJ/2025 is available on the official Directorate General of Taxes website.
For assistance or further insights, please contact our Tax Services Division.
Source: Press Release DJP Nomor SP-15/2025
