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Directorate General of Taxes

Ministry of Finance of The Republic of Indonesia


Directorate General of Taxes

2012 Annual Report

Jl. Jenderal Gatot Subroto No. 40-42


Jakarta Selatan 12190
Tel.: (62-21) 525 0208, 525 1609, 526 2880
Fax.: (62-21) 525 1245
Call Center/Kring Pajak: (62-21) 500200
e-mail: pengaduan@pajak.go.id
www.pajak.go.id

Harmonization in Building the Nation

Head Office

Harmonization
in Building the Nation
2012 Annual Report

riganistana

Photo by Af

K.

DGT Head Office,

Jakarta

Harmonization
in Building the Nation

2012 Annual Report

By carrying out the spirit of harmonization, DGT is ready to be the


leading organization in developing the country.

FOREWORD

The focus on improving and enhancing the performance is not


addressed only to the Head Office, but also to the smallest offices in
remote areas. DGT always holds its corporate values and respects
local wisdoms in providing and delivering tax services to all
communities throughout the regions.

Directorate General of Taxes

DGT has a vital role as a major institution that supports the


sustainability of the Republic of Indonesia. This role is manifested by
promoting hard work, commitment, and cooperation of all elements
in DGT to explore tax potency and to build public participation so that
everyone considers tax as an important aspect in the life of the nation.

Contents

CONTENTs

Directorate General of Taxes

2012 Annual Report

01.
9

2012
Performance

Performance Highlights

20

Awards

12

Financial Highlights

22

Remarks by the Director General of Taxes

16

2012 Calendar of Events

27

Board of Directors Profile

02.

DGT
at a Glance

37

Vision, Mission & Values

41

Organizational Structure

38

Milestones

46

Map of DGT Operational Offices

40

Tasks and Functions

03.

Management Discussion
and Analysis

51

2012 Strategic Map

114

Supporting Functions Review

52

Strategic Objectives Achievement

128

Financial Review

66

Operational Review

138

DGTs Strategic Plan and 2013 Performance


Target

A Decade of Bureaucratic Reform

151

Quality Assurance of Bureaucratic Reform

154

Internal Control System

164

Information Disclosure

170

Employee Health Insurance Improvement Program

171

Establishment of Tax Center

172

Other Social Activities

06.
07.

Statistics
Office
Information

195

Organization and Procedures Legal Basis

196

Organizational Structure

204

Office Addresses

CONTENTs

05.

Social
Responsibility

Directorate General of Taxes

145

2012 Annual Report

04.

Bureaucratic
Reform

01.

2012 Performance
9

Performance Highlights

12

Financial Highlights

16

2012 Calendar of Events

20

Awards

22

Remarks by the Director General of Taxes

27

Board of Directors Profile

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

DGTs performance achievement is a result of collective contribution of all


community elements. We give highest dedication to stakeholders who have
been participated and contributed in securing state revenues.

2012 Annual Report

Directorate General of Taxes

2012 PERFORMANCE

The Plate Dance of Minangkabau

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

Photo by

Gathot Su

broto

West Sumatera

Agam,

Performance Highlights

2012 Annual Report

Key Performance Indicators


Achievement

Description

2012

2011

2010

Stakeholder Perspective
Percentage of tax revenues growth
(excluding Oil and Gas Income Tax)

56.06%

85.13%

66.74%

2.

Total tax revenues

94.44%

97.26%

94.92%

3.

Public trust level index based on survey result

105.20%

117.14%

85.71%

4.

Anti-Corruption Initiative Perception (PIAK) Index

1)

1)

1)

Customer Perspective
5.

Taxpayers satisfaction index

100.00%

97.18%

101.43%2)

6.

Percentage of total individual taxpayers


against the number of households

100.87%

104.48%

100.68%

7.

Percentage of Annual Income Tax Return Filing

85.91%

84.38%

101.15%

. Setiawan

Photo by M

2012 PERFORMANCE

1.

Directorate General of Taxes

No.

10

No.

Description

Achievement
2012

2011

2010

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

Learning and Growth Perspective


8.

Percentage of proposals completion for the drafting and refinement of the


Government Regulation and the Minister of Finance Regulation

119.44%

110.00%

105.56%

9.

Percentage of proposals completion for the drafting and refinement


of the Director General of Taxes Regulation

73.68%

119.05%

138.71%

10.

Percentage of the number of complaining taxpayers

150.40%

194.58%

196.00%

11.

Average percentage of DGT Quick Wins in Tax Services completion

98.71%

95.29%

101.16%

12.

Effectiveness level of education and communication

97.79%

87.57%

94.29%

13.

Percentage of tax information dissemination and public relation


implementation

127.39%

100.49%

128.73%

14.

Percentage of actual Annual Income Tax Return amendment against issued


notification letter

108.45%

N/A

N/A

15.

Effectiveness level of tax audit

193.35%

N/A

N/A

16.

Percentage of tax audit completion

128.79%

107.21%

177.00%

17.

Percentage of tax arrears collection

100.10%

188.50%

139.35%

18.

Timeliness index of the Presidential Instruction follow-up completion

102.85%

N/A

N/A

19.

Percentage of investigation findings declared complete by the Attorney


(P-21 Status)

120.00%

120.00%

164.17%

. Setiawan

Photo by M

Photo b

y Gatho

t Subro

to

No.

Description

Achievement
2012

2011

2010

11

Learning and Growth Perspective


98.70%

102.85%

21.

Percentage of employees training hours against working hours

284.91%

120.35%

100.61%

22.

Percentage of the number of employee charged with severe or moderate


disciplinary sanctions

38.93%

115.44%

136.63%

23.

Percentage of completion on organizational development

100.00%

100.00%

100.00%

24.

Percentage of SOPs completion against SOPs that need to be formulated/


updated

168.13%

134.81%

145.38%

25.

Bureaucratic reform index

101.99%

N/A

N/A

26.

Employees satisfaction index

110.67%

N/A

N/A

27.

Percentage of executed risk mitigation

134.29%

N/A

N/A

28.

Percentage of followed-up policy recommendation from supervision

117.65%

N/A

N/A

29.

Percentage of completion on information system module development


in relation with DGTs strategic plans

100.00%

100.00%

N/A

30.

Percentage of employee database system (SIKKA/SIMPEG) data accuracy

100.00%

N/A

N/A

31.

Percentage of Budget (DIPA) spending (non-personnel expenditures)

95.29%

100.24%

90.89%

Notes:
1)

In 2012 and 2011, Corruption Eradication Commission (KPK) did not conduct PIAK survey toward DGT.

PIAK survey was conducted in 2010 and DGT achieved the score of 8.18.

However in 2010 PIAK index was not included in the element of DGTs KPI.

2)

Achievement index of taxpayers satisfaction for the tax services in Small Taxpayer Office.

N/A = Not Applicable due to the indicator has not been set in that year.

2012 PERFORMANCE

98.57%

Directorate General of Taxes

Percentage of officials who have met the job competency standards

2012 Annual Report

20.

Financial Highlights

Budget Realization Report for the Year Ended December 31, 2012, 2011, and 2010

2012 Annual Report

12

2012

Description

Directorate General of Taxes

2010

Budget (Rp)

Realization (Rp)

Realization (Rp)

Realization (Rp)

885,031,926,607,755

835,852,750,133,595

94.44

742,728,412,151,356

627,471,327,499,405

885,026,616,511,000

835,827,927,658,775

94.44

742,719,856,032,954

627,463,423,329,213

5,310,096,755

24,822,474,820

467.46

8,556,118,402

7,904,170,192

4,997,443,575,000

5,222,442,377,430

104.50

5,395,460,592,226

4,317,787,813,317

Personnel Expenditures

1,552,002,135,608

1,487,948,550,530

95.87

1,353,986,657,961

1,226,814,761,318

Goods Expenditures

3,068,304,026,025

2,825,240,108,329

92.08

2,369,802,073,990

1,427,222,820,437

Capital Expenditures

377,137,413,367

293,618,971,320

77.85

424,271,988,888

342,263,019,585

615,634,747,251

1,247,399,871,387

1,321,487,211,977

State Revenues and


Grants
Tax Revenues
Non-Tax Revenues
State Expenditures

2012 PERFORMANCE

2011

Interest Payment
Compensation
Source: 2012 and 2011 DGT Audited Financial Report

Net Tax Revenues, 20082012

2008

494.09

2009

494.49

2010

569.35
628.23

Excluding Oil & Gas Income Tax

2011

669.65

Including Oil & Gas Income Tax

571.11

544.53

742.74
Notes:

752.37

2012

835.83

Government Financial Report


100

Tax revenues 20082011 data from the

200

300

400

500

600

trillion rupiah

700

800

900

Tax revenues 2012 data from the 2012 DGT


Audited Financial Report

1.000

Tax revenues 20082010 including Conveyance


Tax

Non-Oil & Gas Income Tax Revenues, 20082012

Oil & Gas Income Tax Revenues, 20082012

13
250.48

2008

77.02

2009

267.57

2009

50.04

2010

298.17

2010

58.87

2011

358.03

2011

73.10

2012

381.60

2012

83.46

50

100 150 200 250 300 350 400 450

10

20

trillion rupiah

2008

209.65

2009

30.73

2009

193.07

2010

36.61

2010

230.60

2011

29.89

2011

277.80

2012

28.97

2012

337.58

15

20

25

30

60

70

80

90

35

40

45

trillion rupiah

50

100 150 200 250 300 350 400 450

trillion rupiah

Note:
Land & Building Tax Revenues 20082010 including Conveyance Tax

. Setiawan

Photo by M

2012 PERFORMANCE

30.93

10

50

VAT & Sales Tax on Luxury Goods Revenues,


20082012

2008

40

trillion rupiah

Land & Building Tax Revenues, 20082012

30

Directorate General of Taxes

2012 Annual Report

2008

Other Tax Revenues, 20082012

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

14
2008

3.03

2009

3.12

2010

3.97

2011

3.93

2012

4.21

0.5

1.5

2.5

3.5

4.5

trillion rupiah

Expenditures, 20082012
1,004.90
947.30

2008

1,254.75
906.29
1,115.90
1,227.89

2009

648.46
1,056.81

Personnel Expenditures

1,226.81

Goods Expenditures

1,427.22

2010

342.26

Capital Expenditures

1,321.49

Interest Payment
Compensation

1,353.99
2,369.80

2011

424.27
1,247.40
1,487.95
2,825.24

2012

293.62
615.63

500

1,000

1,500

billion rupiah

2,000

2,500

3,000

Balance Sheet as of December 31, 2012, 2011, and 2010


Description

2011 (Rp)

2010 (Rp)
68,531,190,713,580

Current Assets

27,996,176,909,629

40,807,094,593,009

54,190,429,895,423

Fixed Assets

14,907,494,400,412

14,633,826,140,072

14,052,827,554,870

14,676,255

8,290,354

89,375,000

401,890,746,674

347,427,892,569

287,903,888,287

768,091,968,246

711,389,147,234

360,660,587,252

768,091,968,246

711,389,147,234

360,660,587,252

42,537,484,764,724

55,076,967,768,770

68,170,530,126,328

Current Equity Fund

27,228,084,941,383

40,095,705,445,775

53,829,769,308,171

Investment Equity Fund

15,309,399,823,341

14,981,262,322,995

14,340,760,818,157

Long-Term Receivables
Other Assets
Liabilities
Short-Term Liabilities
Equity Fund

Source: 2012 and 2011 DGT Audited Financial Report

Photo by M.

Setiawan

2012 PERFORMANCE

55,788,356,916,004

Directorate General of Taxes

43,305,576,732,970

15

2012 Annual Report

Assets

2012 (Rp)

2012 Calendar of Events

January

2012 PERFORMANCE

07-11

February

26-27

February

Disseminating tax information and

Tax Treaty renegotiation between

DGT participated in Courtesy Visit to

delivering Tax Identification Numbers

Indonesia and Japan was held in

National Tax Service Korea in Seoul,

to the members of Presidential

Tokyo, Japan.

South Korea.

09

08

Security Forces (Paspampres) was


held at the Paspampres Command
Headquarters, Jakarta.

Directorate General of Taxes

2012 Annual Report

16

03

February

The Signing of Performance Contract

Minister of Finance, Agus D.W.

(Kemenkeu-One) between the

Martowardojo, and Chief of the

Minister of Finance and the entire

Indonesian National Police, General

echelon I officials was held at the

Police Timur Pradopo, signed a

Ministry of Finance, Jakarta.

Memorandum of Understanding

16-17
17

January

March

regarding the Cooperation in the

February

Initial meeting for Indonesia and


South Korea Tax Treaty renegotiation
was held in Bali.

The Constitutional Court rejected

Main Tasks of the Ministry of Finance


and the Indonesian National Police.
The signing of the memorandum of
understanding was also held on the
same day between DGT and Crime
Investigation Division (Bareskrim),
Intelligence and Security Division

the request for judicial review by PT

(Baintelkam), as well as Security

West Irian Fishing Industries, PT Dwi

Maintenance Division (Baharkam) of

Bina Utama, PT Irian Marine Product

Indonesian National Police.

Development, and PT Alfa Kurnia


in the case of petition for judicial
concerning Land and Buliding Tax as

19

amended by Law Number 12 Year

The 2011 Individual Annual Income

review of Law Number 12 Year 1985

1994 towards the 1945 Constitution


of the Republic of Indonesia (UUD
45).

24

February

Negotiation with South Korea

07-08

February

The 1 2012 DGT National Executive


st

Meeting was held with the agenda


of 2011 performance evaluation and
2012 tax revenues collection strategy.

regarding Mutual Agreement


Procedure was held in Seoul, South
Korea.
Simultaneous Filing of Individual
Annual Income Tax Return was
conducted by the entire DGT
employees.

March

Tax Return filing by the President


of the Republic of Indonesia, Susilo
Bambang Yudhoyono; the Vice
President, Boediono; the Ministers
of Indonesian Cabinet (Indonesia
Bersatu II); and state officials, was
held at the Ministry of Finance,
Jakarta

28

March

10

April

24

May
17

Sudanese Ambassador for Indonesia,

Minister of Finance, Agus D.W.

H. E. Mr. Fariz Mehdawi, and General

H.E. Mr. Ibrahim Bushra Mohamed

Martowardojo, inaugurated 17

Director of Property Tax of Palestine,

Ali, paid a courtesy call on Director

echelon II officials of the Ministry

Mr. Mahmoud Shaaban Mustafa

General of Taxes.

of Finance. DGT echelon II officials

Nofal, paid a courtesy call on Director


General of Taxes.

02

April

inaugurated the establishment of


Mining Sector Tax Office (Large
Taxpayer Office I) and Oil and Gas
Sector Tax Office.

04-05

April

Executive Meeting and the signing of

April

Director General of Taxes opened


the event of Internalization of the
Ministry of Finance Corporate Values
with the theme DGT Head Office
Synergy to Support the Tax Revenues
Achievement. Similar events were

Regional Tax Office and Arfan, Ak.,


M.B.A. as Head of South, West, and
Southeast Sulawesi Regional Tax
Office.

15

June

also held at regional tax offices

Director General of Taxes and

throughout Indonesia.

Assistant Personnel of Commander

01

of Presidential Security Forces

May

(Danpaspampres), Lieutenant
Colonel Infantry Sunoto, signed a

Performance Contract (Kemenkeu-Two)

Director General of Taxes deployed

between the Director General of Taxes

Tax Knights (Satria Pajak) who will be

and the entire echelon II DGT officials,

performing taxpayer census activities,

were held at the DGT Head Office,

to symbolize the Re-Launching of the

Jakarta.

2012 National Tax Census.

05

S.H., M.M. as the Head of Aceh

April

Memorandum of Understanding on
Cooperation in Main Tasks of DGT
and Paspampres. The scope of the
memorandum of understanding
includes cooperation in education
and training as well as tax information
dissemination.

Martowardojo, and Attorney

25

General, Basrief Arief, signed a

Director General of Taxes inaugurated

Memorandum of Understanding

the Opening Ceremony of State-

between the Ministry of Finance

Defense Training for DGTs

and the Attorney General Office on

employees at Presidential Security

Minister of Finance, Agus D.W.

the Coordination in the Main Tasks.


The signing of memorandum of
understanding was also held on the
same day between echelon I units
in the Ministry of Finance and the
Attorney General Office.

07-08

May

DGT participated in Courtesy Visit to


National Tax Agency Japan in Tokyo,
Japan.

June

Forces Command Headquarters,


Bogor. The training was attended by
around 240 DGTs employees.

2012 PERFORMANCE

The 2nd 2012 DGT National

27

Directorate General of Taxes

Director General of Taxes

whom inaugurated were Mukhtar,

2012 Annual Report

Palestinian Ambassador for Indonesia,

2012 Annual Report

18

25-29

tax revenue is projected to reach

02

Tax Treaty renegotiation between

Rp1,178.9 trillion, a 16% increase

The Constitutional Court rejected

Indonesia and Germany was held in

from the 2012 Revised State Budget

the request for judicial review by

Berlin, Germany.

(APBN-P) and accounted for almost

Zukifli Muhadli, Abdul Muis, Willy

80% of total state revenues.

M. Yoseph, Hein Namotemo, and

17-18

June

July

The 3rd 2012 DGT National Executive

Directorate General of Taxes

Meeting was held with the agenda


of 2012 1st semester performance

In the 2013 State Budget Draft,

Anwar Hafid in the case of petition


Minister of Finance, Agus D.W.

for judicial review of Law Number

Martowardojo, inaugurated 19

32 Year 2004 concerning Local

echelon II officials of the Ministry of

Government, Law Number 33 Year

Finance, 16 of them are from DGT.

2004 concerning Fiscal Balance


Between the State Government and

evaluation and 2012 tax revenues


collection strategy.

Local Government, Law Number

26-27

Amendment of Law Number 7 Year

36 Year 2008 concerning Fourth

July

1983 concerning Income Tax toward


the 1945 Constitution of the Republic

The fourth round of negotiation and

of Indonesia.

the signing of Tax Treaty between


2012 PERFORMANCE

October

Indonesia and India was held in New


Delhi, India.

01

August

Director General Revenue and


Customs of Timor Leste, Cncio de
Jesus Oliveira, paid a courtesy call on
Director General of Taxes.
Chief Executive Officer of Inland
Revenue Board of Malaysia, Tan Sri
Dr. Mohd Shukor Hj. Mahfar, paid a
courtesy call on Director General of
Taxes.

16

10

September

The Commemoration of A Decade


of DGTs Bureaucratic Reform
was held at the DGT Head Office,
Jakarta. Tax Bureaucratic Reform
was implemented in 2002 which was
marked by the establishment of the
first modern office in DGT, namely the
Large Taxpayer Regional Tax Office
and Large Taxpayer Office.

18

October

The ceremony of Best Performance


Employee Awards and Best Writer of
Taxation Article Awards were held at
the DGT Head Office. A total of 106
employees representing each echelon
II units were invited to receive the
award from the Director General of
Taxes.

21

October

The 66th Money Day (Hari Oeang)

August

President of the Republic of


Indonesia, Susilo Bambang
Yudhoyono, delivered a speech of
Financial Memorandum of 2013 State
Budget Draft (RAPBN).

Commemoration was led by the


Minister of Finance, Agus D.W.
Martowardojo, at the Directorate
General of Customs and Excise
Head Office, Rawamangun. At the
commemoration, a variety of sports
and arts competitions was held and
DGT was once again the Overall
Winner.

22

October

04-06

November

29-30

November

The Signing of the 20122014 DGTs

Tax Treaty negotiation between

Taxable Income Bracket (PTKP)

Masterplan (Strategic Plan) by the

Indonesia and Myanmar was held in

as stipulated in the Minister of

Director General of Taxes and the

Jakarta.

Finance Regulation Number 162/

entire echelon II officials was held in

PMK.011/2012 effective on

Bandung.

January 1, 2013.

Minister of Finance, Agus D.W.


Martowardojo, inaugurated 27
echelon II officials of the Ministry
of Finance. DGT echelon II official
whom inaugurated was Drs. Agus
Hudiyono as the Head of East Java II

November

Mutual Agreement Procedure


discussions with the Internal Revenue
Service of United States was held in
the United States.

27

November

November

The 2012 DGT Board of Directors


Meeting with the agenda of 2012 tax
revenues evaluation was held at the
DGT Head Office, Jakarta.

18

December

The Supreme Court granted the


appeal of state prosecutors in the

Anti-Corruption Day in DGT was

case of Asian Agri Group with Suwir

held until 4 December. A photo

Laut as the defendant. In the excerpts

exhibition with the theme of Hope

of the verdict, the Supreme Court

and Commitment of Anti-Corruption

The Declaration of Integrity Zone

stated that the defendant was proven

in DGT and public lectures by

Towards Anti-Corruption in the

guilty of the crime of continuously

M. Busyro Muqoddas, Corruption

Ministry of Finance and the signing

filing false or incomplete Tax Return

Eradication Commissioner and Anies

of the Charter of Integrity Zone by

and/or information.

R. Baswedan, Dean of Paramadina

the Minister of Finance, Agus D.W.

University, were held during the

Martowardojo, witnessed by Minister

event.

Regional Tax Office.

31

October

of Administrative and Bureaucratic

20

December

Reform, Azwar Abubakar; Corruption

Information and Complaint Services

Eradication Commissioner, M. Busyro

Office (KLIP) and the Taxation

Muqoddas; and Vice Chairman of the

Document and Data Processing

Ombudsman, Azlaini Agus.

Office (KPDDP) Jambi was


established.

2012 PERFORMANCE

The commemoration of World

Directorate General of Taxes

29

October

06-08

30

2012 Annual Report

The government raised the Non-

19

Awards

The Best Contact Center Indonesia 2012


held by Indonesia Contact Center Association

Platinum
(First Place)
for the category of
Agent Inbound

Platinum
(First Place)
for the category of
Telemarketing
Non-Sales

Platinum
(First Place)
for the category of
Quality Assurance

Gold
(Second Place)
for the category of
Supervisor 30100
seats

Gold
(Second Place)
for the category of
Team Leader 30100
seats

Gold
(Second Place)
for the category of
Agent Inbound

Gold
(Second Place)
for the category of
Telemarketing
Non-Sales

Gold
(Second Place)
for the category of
Customer Service

Gold
(Second Place)
for the category of
Talent-Dancing

Gold
(Third Place)
for the category of
Trainer-below 100
seats

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

20

2012 Top Ranking Performers in the Contact Center World held by


the Contact Center World

21

2012 Annual Report

Silver Medal
(Second Place)
in the Asia Pacific
for the category of
Trainer

Bronze Medal
(Third Place)
in the Asia Pacific
for the category of
Support ProfessionalWorkforce Planning

Overall Winner of Sports and Arts Contest of the 66th Money Day
(Hari Oeang)

Large Taxpayer Office III,


Winner of the 2012 Public Service Office Model
at the Ministry of Finance

2012 PERFORMANCE

Gold Medal
(First Place)
in the Asia Pacific for
the category of Sales
Professional

Directorate General of Taxes

Silver Medal
(Second Place)
in the World for the
category of Sales
Professional

Remarks by the Director General of Taxes

2012 Annual Report

22

2012 PERFORMANCE

Directorate General of Taxes

A. Fuad Rahmany
Director General of Taxes

Assalamualaikum Wr. Wb.


Distinguished shareholders,

23

Our deepest gratitude to Allah SWT, the Almighty, for His mercy and blessings.
reached 6.3% in 2012, just slightly below the target of 6.5%. This achievement
is due to high level of domestic consumption and investment. In the coming
years, Indonesian economic growth is expected to remain positive and the global
economic condition is expected to improve and provide sustainable growth in tax
revenues.

Net tax revenues including Oil and Gas Income Tax in 2012 reached Rp835.8
trillion or 94.4% of the 2012 Revised State Budget target. The number grew by
12.5% compared to 2011 tax revenues of Rp742.7 trillion. Several factors that
encouraged this positive growth, among others, were the increase in Indonesia
per capita income to Rp30.5 million* and a 9.4% growth in import value during

Directorate General of Taxes

2012 Performance

2012 Annual Report

In the midst of global economic slowdowns, Indonesian economic growth

January to November 2012*. The greatest contributors to 2012 tax revenues


contributed 45.7% and 40.4% respectively of the total revenues.
DGT achievement in collecting tax revenues cannot be separated from DGT
operational and supporting aspects. From the tax operational aspect, DGT is
able to attain good KPI achievements for its efforts such as in service quality
improvement, tax information dissemination and public relations effectiveness
improvement, tax law enforcement effectiveness improvement, and regulations
drafting and refinement completion.
Supporting aspects such as human resource development also continue to show
improvements as DGT pays greater attention to its employees. A total of 729
types of education and training for employees, organized independently by
DGT or other parties, have been carried out during 2012. DGT has also created
guidelines for individual performance assessment and work rotation pattern. All of
which are DGTs commitment to develop a comprehensive and sustainable human
resource management.
*

Data source www.bps.go.id

DGTs desire to create a harmony between the interests of our country


and the expectations of stakeholders is realized through tax revenues
collection optimization and encouraging public to participate in
country development.

2012 PERFORMANCE

are non-oil and gas income tax, and VAT and Sales Tax on Luxury Goods, each

Challenges

24

In 2012, DGT faced several external and internal challenges. Low level of

2012 Annual Report

taxpayers compliance, the rise of the underground economy, inadequate human


resources, ineffective organizational structure, and decreased public trust toward
the institution are some of those challenges. Even so, DGT always uphold its
commitment to grow and achieve excellent performance.
To overcome arising challenges and obstacles and to optimize tax revenues
collection, DGT developed and implemented several strategies, which include:

Directorate General of Taxes

1) improvement of the National Tax Census program that is better planned,


focused, and measured; 2) improvement of VAT administration system through
the re-registration of the Taxable Person for VAT Purposes; 3) improvement of
tax law enforcement through cooperation with law enforcement agencies and
exchange of tax data and information with other institutions; 4) improvement
of the online tax receivable system; 5) intensive monitoring of specific business
sectors that contribute significantly to tax revenues through the establishment of
Oil and Gas Sector Tax Office; and 6) improvement of internal control function by

2012 PERFORMANCE

implementing the whistle-blowing system. As a result of these strategies, DGT has


successfully overcome any arising challenges.

Cooperation between DGT and several institutions on


law enforcement as well as tax data and information collection is
an embodiment of institutional harmonization, which will support
DGTs main tasks. Furthermore, the improvement of DGTs internal
control system is conducted to meet public demand for a clean and
respectable tax institution.

Awards and Acknowledgements


Excellent performances and implementation of appropriate strategies has
successfully awarded DGT with several national and international awards. In terms
of services, Kring Pajak 500200 won ten categories at the event of the Best Contact
Center Indonesia 2012. Whereas in the event of 2012 Top Ranking Performers in
the Contact Center World, Kring Pajak 500200 won 3 categories at the Asia Pacific
level and 1 category at world class. These awards show that DGT employees are
working hard to achieve the best performance.

Various surveys conducted in 2012 show that DGT is making improvements in its
performance. From a survey carried out by PT Surveyor Indonesia, DGT scored

25

84.16% in Public Trust Index, in which 49.51% of the respondents said that DGT
has better public image compared to last year while 43.52% of respondents said
survey toward Tax Services with total respondents of 22 thousand taxpayers, DGT
scored 3.093 on a scale of 14. A survey to measure service users satisfaction
level was also organized by the Ministry of Finance in collaboration with Bogor
Agricultural University in which DGT scored 3.9 on a scale of 15.

2012 Annual Report

that DGTs image is the same as the previous year. In a Public Satisfaction Level

These various awards and acknowledgements have encouraged DGT and award
continue to receive public support and trust.
Good Corporate Governance
DGT consistently maintains its commitment to improve good corporate
governance practices. One of DGTs efforts to eradicate corruption in Indonesia

Directorate General of Taxes

it with a great hope and strong belief that its efforts in collecting tax revenues will

is the implementation of DGT whistle-blowing system. This system was first


occurrences of fraud or other fraudulent practices as well as upholding DGT Code
of Conduct.
The assessment for good corporate governance practice at DGT was conducted
in 2012 through the Bureaucratic Reform Quality Assurance. Based on the quality
assurance activities undertaken by the Inspectorate General, DGT scored Very
Good in the implementation of bureaucratic reform.
Systems and procedures improvement were continuously conducted in 2012 to
ensure that the entire DGT activities comply with the principles of transparency,
accountability, responsibility, independence, and fairness. Consistent fulfillment of
those principles certainly will put DGT as a leading institution in the implementation
of good corporate governance.
Participation in the International Relations
In 2012, DGT negotiated Tax Treaty with several countries, namely Laos, India,
Netherland, Australia, South Korea, Malaysia, and Germany. DGT also signed
Tax Information Exchange Agreement with several countries/jurisdictions. DGTs
participation and contribution in various forums, meetings, and international
agreements are expected to be beneficial for Indonesia. One of the benefits
for DGT is the ability to obtain current information on various regulations, best
practices, and lesson learned in the field of tax administration from around the
world.

2012 PERFORMANCE

implemented in 2011 and has made a significant contribution in minimizing the

Toward 2013

26

DGT biggest challenges in the context of tax administration are transfer pricing,

2012 Annual Report

tax avoidance, and tax evasion. To overcome these challenges, in the coming years
DGT will put more focus on tax intensification policy, improvement of taxpayers
compliance, and improvement of human resource capacity building.
To optimize 2013 tax revenues, DGT has developed strategies, among others, are:
a) harmonization of tax regulations; b) tax potency exploration that is more focus
on sectors with high tax gap; c) deterrent effect establishment by improving the

Directorate General of Taxes

audit process, expanding the scope of audit, and coordinating intensively with
several law enforcement agencies; d) optimization of the 20112012 National
Tax Census data; e) preparation of supporting function such as gradual addition
of human resources with more appropriate job allocation; and f) improvement
of information technology in business process and external data management.
These strategies are expected to not only help the achievement of tax revenues
target in the coming years, but also to build a strong public image for DGT.

2012 PERFORMANCE

Our Deep Appreciation


On behalf of DGT, I would like to give our deepest appreciation and gratitude to
our stakeholders, especially to taxpayers and other parties who have contributed
and assist DGT in performing its tasks. My deep appreciation is also addressed
to all DGT employees for their hardwork and contribution toward DGTs growth
and achievements. With the full support from various parties, DGT is committed
to continue to grow and carry out its tax collection tasks optimistically so that selffinancing of state budget can be realized.

Wassalamualaikum Wr. Wb.


On behalf of the Directorate General of Taxes

A. Fuad Rahmany
Director General of Taxes

Board of Directors Profile


Position as of December 31, 2012

27

2012 Annual Report


Directorate General of Taxes
2012 PERFORMANCE

A. Fuad Rahmany
Director General of Taxes

Born in Singapore, November 11, 1954, he has served as Director General of Taxes
since January 20, 2011, having previously served as Chairman of Indonesia Capital
Market and Financial Institution Supervisory Agency. He earned a bachelors
degree in Economics from the University of Indonesia, Jakarta, in 1981, a Master
of Arts degree in Economics from Duke University of USA in 1987, and a doctors
degree in Economics from Vanderbilt University of USA in 1997.

Dedi Rudaedi

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

28

Secretary of the Directorate General

Born in Tasikmalaya, September 23, 1953, he has served as Secretary of the


Directorate General since August 16, 2012, having previously served as Director
of Dissemination, Services, and Public Relation. He graduated from Diploma IV
Program of Finance specializing in Accounting of the State College of Accounting,
Jakarta, in 1982. Later in 1986, he finished his study at the Hartford University of
USA and earned a Master of Science degree in Professional Accounting.

Awan Nurmawan Nuh


Director of Taxation Regulations I

Born in Bandung, September 26, 1968, he has served as Director of Taxation


Regulations I since October 31, 2011, having previously served as Head of West
Kalimantan Regional Tax Office. He earned a bachelors degree in Economics
majoring in Accounting from Gadjah Mada University, Yogyakarta, in 1992 and a
masters degree in Business Taxation from the University of Southern California of
USA in 1997.

Poltak Maruli John Liberty Hutagaol


Director of Taxation Regulations II

Born in Jakarta, November 27, 1965, he has served as Director of Taxation


Regulations II since August 16, 2012, having previously served as Senior Advisor
for Tax Supervision and Law Enforcement. He earned his bachelors degree in
Economics majoring in Accounting from Brawijaya University, Malang, in 1988. He
earned his Master of Arts degree in Economics in 1994 and his Master of Economics
degree by Research in 1995 from Macquarie University of Australia. Furthermore,
his doctors degree was earned from Padjadjaran University, Bandung, in 2004.

Dadang Suwarna

Director of Audit and Collection

Collection since February 25, 2011, having previously served as Head of SubDirectorate of Natural Resources and Production Supervision I at Board of
Supervisors Finance and Development. He graduated from Diploma IV Program
of Finance specializing in Accounting of the State College of Accounting, Jakarta,
in 1991.

Acting Director of Intelligence and Investigation

Intelligence and Investigation since October 31, 2012, having previously served as
Public Complaints Reviewer/Investigator at Corruption Erradication Commission.
He graduated from Diploma IV Program of Finance specializing in Accounting of
the State College of Accounting, Jakarta, in 1993.

Hartoyo

Director of Tax Extensification and Valuation

Born in Malang, April 30, 1955, he has served as Director of Tax Extensification
and Valuation since June 16, 2008, having previously served as Senior Advisor of
Human Resources Development. He earned a bachelors degree in Economics
majoring in Management from Mulawarman University, Samarinda, in 1982 and
a masters degree in Business Property from the University of South Australia in
1992.

2012 PERFORMANCE

Born in Banjarnegara, July 25, 1963, he has served as Acting Director of

Directorate General of Taxes

Yuli Kristiyono

2012 Annual Report

Born in Sukabumi, November 6, 1958, he has served as Director of Audit and

29

Catur Rini Widosari

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

30

Director of Objection and Appeal

Born in Palembang, May 7, 1961, she has served as Director of Objection and
Appeal since April 6, 2010, having previously served as Director of Taxation
Regulations I. She earned a bachelors degree in Economics from Sriwijaya
University, Palembang, in 1989 and a masters degree in Business Taxation from
the University of Southern California of USA in 1998.

R. Dasto Ledyanto

Acting Director of Potency, Compliance and Revenue

Born in Surabaya, December 2, 1966, he has served as Acting Director of Potency,


Compliance, and Revenue since December 1, 2012. He earned a bachelors
degree in Law majoring in Civil from Airlangga University, Surabaya, in 1990. Later
he earned masters degree in Tax Administration from the University of Indonesia,
Jakarta, in 2003.

Kismantoro Petrus

Director of Dissemination, Services, and Public Relation

Born in Yogyakarta, April 7, 1954, he served as Director of Dissemination, Services,


and Public Relation since August 16, 2012, having previously served as Head of
South Sumatera and Bangka Belitung Islands Regional Tax Office. He graduated
from Economics Faculty majoring in Accounting at Gadjah Mada University,
Yogyakarta, in 1981. Later in 1993, he earned Master of Business Administration
from Saint Louis University, USA.

Yoyok Satiotomo

Director of Tax Information Technology

Technology since April 6, 2010, having previously served as Head of Bali Regional
Tax Office. He earned bachelors degree in Economics majoring in Management
from Krisnadwipayana University, Jakarta, in 1986 and a Master of Arts degree in
Business and Commerce from Keio University of Japan in 1999.

Director of Internal Compliance and Apparatus Transformation

and Apparatus Transformation since February 25, 2011, having previously served
as Head of East Jakarta Regional Tax Office. He earned his Bachelor of Law from
the University of Indonesia, Jakarta, in 1986 and Master of Business Administration
from Saint Louis University of USA in 1992.

Harry Gumelar

Director of Information and Communication Technology Transformation

Born in Bandung, July 26, 1964, he has served as Director of Information and
Communication Technology Transformation since June 21, 2011, having previously
served as Head of Medan Medium Taxpayer Office. He earned his Bachelor of
Engineering from Bandung Institute of Technology in 1990 and Master of Science
in IT from Queen Mary University of London in 1997.

2012 PERFORMANCE

Born in Magelang, May 27, 1956, he has served as Director of Internal Compliance

Directorate General of Taxes

Bambang Tri Muljanto

2012 Annual Report

Born in Jakarta, April 27, 1963, he has served as Director of Tax Information

31

Wahju Karya Tumakaka

2012 PERFORMANCE

Directorate General of Taxes

2012 Annual Report

32

Director of Business Process Transformation

Born in Malang, September 18, 1958, he has served as Director of Business


Process Transformation since February 25, 2011, having previously served as
Director of Internal Compliance and Apparatus Transformation. He graduated
from Diploma IV Program of Finance specializing in Accounting of the State
College of Accounting, Jakarta, in 1987 and from Master of Public Administration
Program of Harvard University of USA in 1995.

R. Dasto Ledyanto

Senior Advisor of Tax Extensification and Intensification

Born in Surabaya, December 2, 1966, he has served as Senior Advisor of Tax


Extensification and Intensification since August 16, 2012, having previously served
as Head of Sub-Directorate of Withholding Tax & Individual Income Tax Regulation.
He earned a bachelors degree in Law majoring in Civil from Airlangga University,
Surabaya, in 1990. Later he earned his master degree in Tax Administration from
the University of Indonesia, Jakarta, in 2003.

Euis Fatimah

Senior Advisor of Tax Services

Born in Bandung, December 12, 1958, she has served as Senior Advisor for Tax
Services since October 31, 2011, having previously served as Acting Director of
Dissemination, Services, and Public Relation. She completed her undergraduate
study at School of Administration of State Administration Institution of Bandung
in 1988. Later in 1999, she finished her Graduate Program in Tax Administration
at the University of Indonesia, Jakarta, and earned her doctors degree in Social
Study in 2002 from Padjadjaran University, Bandung.

Puspita Wulandari

Senior Advisor of Human Resources Development

Resources Development since August 16, 2012, having previously served as


Head of Sub-Directorate of Organizational Transformation. She earned a bachelor
degree in Management from the University of Indonesia, Jakarta, in 1992 and a
master degree in Management from the University of Gadjah Mada, Yogyakarta,
in 1993. Later she earned Doctor of Business Administration from Swinburne

2012 Annual Report

Born in Jakarta, November 2, 1965 she served as Senior Advisor of Human

33

University of Technology, Australia, in 2008.

Senior Advisor of Tax Supervision and Law Enforcement

and Law Enforcement since August 16, 2012, having previously served as Head
of Sub-Directorate of Tax Potency. He earned Bachelor of Economics majoring in
Accounting from Tridharma School of Economics, Bandung, in 1992 and earned
a Master of Science from the University of Indonesia, Jakarta, in 1999. In 2008,
he earned his Doctors degree in Administration from Gadjah Mada University,
Yogyakarta.

2012 PERFORMANCE

Born in Kuningan, May 3, 1963. He served as Senior Advisor of Tax Supervision

Directorate General of Taxes

Edi Slamet Irianto

02.
34

DGT at a Glance
37

Vision, Mission & Values

38

Milestones

40

Tasks and Functions

41

Organizational Structure

46

Map of DGT Operational Offices

The organization development is undertaken by, among others,


the re-establishment of DGTs vision and mission. The implementation
of tasks and functions in harmony with the incorporation of corporate
values become our reference toward DGT goals.

35

The Baris Dance

DGT AT A GLANCE

Directorate General of Taxes

2012 Annual Report

36

Photo by Herry Suwondo

Denpasar,

Bali

Vision, Mission & Values

Vision
To be the best state tax collector in Southeast Asia.

peoples welfare.

Note:

Directorate General of Taxes

To perform tax administrative function by implementing


taxation law fairly in order to fund the State for the

2012 Annual Report

Mission

37

DGTs vision and mission have been updated as stipulated in the Director General of Taxes Decree

Values
Integrity
Think, talk, behave, and act properly and righteously according to code of
conduct and moral principles.

Professionalism
Work thoroughly and accurately based on the best competencies with full
responsibility and high commitment.

Synergy
Build and ensure productive internal cooperation and harmonious
partnership with stakeholders, to produce useful and high quality work.
anistana K.

Photo by Afrig

Service
Provide services wholeheartedly, transparently, fast, accurately, and safely to
meet stakeholders satisfaction.

Excellence
Perform continuous improvement in every aspect to become and to give
the best.

DGT AT A GLANCE

Number KEP-334/PJ/2012, dated November 23, 2012.

Milestones

The Dutch Colonial


Period
Jawatan Pajak
(Directorate of Taxes)
under
Departement van Financien

The Japanese Colonial


Period
Jawatan Pajak
under
Zaimubu

DGT AT A GLANCE

Directorate General of Taxes

2012 Annual Report

38

Minister of Finance
Vice Minister

Inspectorate
General

Directorate General of
Budget

Directorate General of
Taxes

Directorate General of
Customs and Excise

Directorate General of
Treasury

Directorate General of
State Assets Management

39

Jawatan Pajak
under
the Department of Finance

Direktorat Jenderal Pajak


under
the Ministry of Finance

1966
Direktorat Jenderal Pajak
(Directorate General of Taxes)
under
the Department of Finance

Directorate General of Taxes

2010 - now

2012 Annual Report

Early Period
of the Proclamation
of Independence

DGT AT A GLANCE

Secretariat
General

Expert Staffs

Directorate General of
Fiscal Balance

Directorate General of
Debt Management

Fiscal Policy
Office

Financial Education and


Training Agency

Tasks & Functions

40
Photo by Afriganis

DGT AT A GLANCE

Directorate General of Taxes

2012 Annual Report

tana K.

Photo by

seta

Tomy Nur

DGT is an echelon I unit under the Ministry of Finance. As stipulated in the


Presidential Regulation Number 24 Year 2010 concerning the Position, Tasks, and
Functions of the State Ministry, and Organizational Structure, Tasks, and Functions
of Echelon I of the State Ministry, and the Minister of Finance Regulation Number
184/PMK.01/2010 concerning Organization and Procedures of the Ministry of
Finance, the DGTs main task is to formulate and implement technical policies and
standardization in the area of taxation. In undertaking those tasks, DGT performs
the following functions:
a. preparing policy in taxation area;
b. implementing tax policies;
c. preparing norms, standards, procedures, and criterias in taxation area;
d. providing technical guidance and evaluation in taxation area; and
e. performing tax administration.

Organizational Structure

41
Directorate General
of Taxes

Technical
Implementing Units

Regional Tax
Offices

Tax Offices

Directorate General of Taxes

Directorates

Secretariat of the
Directorate General

2012 Annual Report

Senior
Advisors

DGT AT A GLANCE

Tax Services,
Dissemination, and
Consultation Office

The DGT organization at the head office consists of the Secretariat of the
Directorate General, 12 directorates, and 4 Senior Advisors. In general, the
head office carries out the back office function, namely the analysis and policies
maker, and serves as technical support and facilitator, such as personnel, financial,
and equipment issues. The operational function, such as audit and objection, is
performed very limitedly.

Photo by

Tomy Nur

seta

Main Tasks of Units within DGT Head Office

42

2012 Annual Report

Secretariat of the Directorate General


To coordinate the task engagement and to guide as well as to provide
administrative supports to all units within DGT.

Directorate of Taxation Regulations I


To formulate and to implement policies and technical standardization in

DGT AT A GLANCE

Directorate General of Taxes

General Provisions and Tax Procedures, Tax Collection with Coerce Warrant,
Value Added Tax and Sales Tax on Luxury Goods, Other Indirect Taxes, Land
and Building Tax, and Conveyance Tax.

Directorate of Taxation Regulations II


To formulate and to implement policies and technical standardization in
Income Tax regulations, tax treaty and international cooperation, legal
assistance, and harmonization of tax regulation.

Directorate of Audit and Collection


To formulate and to implement policies and technical standardization in
audit and tax collection.

Directorate of Intelligence and Investigation


To formulate and to implement policies and technical standardization in tax
intelligence and investigation.

Directorate of Tax Extensification and Valuation


To formulate and to implement policies and technical standardization in tax
extensification and valuation.

Directorate of Objection and Appeal


To formulate and to implement policies and technical standardization in
objection and appeal.

Directorate of Potency, Compliance, and Revenue


To formulate and to implement policies and technical standardization in
potency, compliance, and tax revenues.

43

Setiawan

To formulate and to implement policies and technical standardization in tax


dissemination, services, and public relation.

Directorate of Tax Information Technology


To formulate and to implement policies and technical standardization in tax

Directorate General of Taxes

Directorate of Dissemination, Services, and


Public Relation

2012 Annual Report

Photo by M.

information technology.

To formulate and to implement policies and technical standardization in


internal compliance and apparatus transformation.

Directorate of Information and Communication


Technology Transformation
To formulate and to implement policies and technical standardization in
information and communication technology transformation.

Directorate of Business Process Transformation


To formulate and to implement policies and technical standardization in
business process transformation.

Senior Advisor of Tax Extensification


and Intensification
To review and to examine issues in tax extensification and intensification and
to provide solution conception.

DGT AT A GLANCE

Directorate of Internal Compliance and


Apparatus Transformation

44

Senior Advisor of Tax Supervision and Law Enforcement


To review and to examine issues in tax supervision and law enforcement and

2012 Annual Report

to provide solution conception.

Senior Advisor of Human Resources Development


To review and to examine issues in human resources development and to
provide solution conception.

DGT AT A GLANCE

Directorate General of Taxes

Senior Advisor of Tax Services


To review and to examine issues in tax services and to provide solution
conception.

DGT has been established operational offices to undertake operational


and technical tasks in regions, namely Regional Tax Offices,
Tax Offices, and Tax Service, Dissemination, and
Consultation Offices.

Regional tax office performs the tasks of coordinating, controlling, analyzing, and
evaluating tax offices operations, and elucidation of the head office policies. The
types of regional tax office are:
a. Large Taxpayer Regional Tax Office and Jakarta Special Regional Tax
Office, both are located in Jakarta; and
b. other regional tax office consists of 29 offices located throughout Indonesia.

Tax offices perform the functions of delivering tax services, dissemination, and

574

monitoring of taxpayers. Based on the taxpayer segmentations, tax offices can be

Number of DGT
Operational Offices

foreign investment companies; permanent establishment and expatriates,

45

differentiated into:

taxpayers, state-owned enterprises, and high wealth individuals;


b. Medium Taxpayer Office (MTO), administering large corporate taxpayers,
and public listed companies in its region; and

2012 Annual Report

a. Large Taxpayer Office (LTO), administering national large corporate

c. Small Taxpayer Office (STO), serving local individual and corporate


taxpayers.

Penyuluhan, dan Konsultasi Perpajakan) is established to deliver tax services,


dissemination, and consultation tasks to taxpayers/communities residing in
remote areas unreached by tax offices.
There are also Technical Implementing Units (TIU/Unit Pelaksana Teknis), to perform

Directorate General of Taxes

Tax Services, Dissemination, and Consultation Office (TSDCO/Kantor Pelayanan,

technical operation and/or technical support. However, these units do not provide
public policy. These units consist of:
a. Taxation Data and Document Processing Center (PPDDP), located in
Jakarta, has tasks of receiving, scanning, recording, and storing tax
documents;
b. Taxation Data and Document Processing Office (KPDDP), located in
Makassar and Jambi, has tasks of receiving, scanning, and storing tax
documents, and also transferring tax data;
c. External Data Processing Office (KPDE), located in Jakarta, has tasks of
receiving, scanning, and storing tax documents, and also transferring
tax related data provided by government institutions, foundations,
associations, and other parties; and
d. Information and Complaint Service Center (KLIP), located in Jakarta, has
tasks of providing taxation general information, taxation information
dissemination in order to improve services quality and complaint
management.
Number of DGT Operational Offices, 2012

Type

RTO

LTO

MTO

STO

TSDCO

TIU

Total

Total

31

28

299

207

574

DGT AT A GLANCE

guidance and do not directly related to the formulation and determination of

Map of DGT Operational Offices

46

North Sumatera I
RTO

Aceh RTO

2012 Annual Report

7 TO
14 TSDCO

16
North Sumatera II
RTO

West Kalimantan
RTO

South & Central


Kalimantan RTO

8 TO
11 TSDCO

6 TO
7 TSDCO

9 TO
18 TSDCO

9 TO

17
3
1

Riau & Riau


Islands RTO
13 TO
10 TSDCO

Directorate General of Taxes

2
West Sumatera &
Jambi RTO
4

3
16
4

5
DGT AT A GLANCE

8 TO
19 TSDCO

KPDDP
Jambi

18
5
6

South Sumatera
Bangka Belitung
Islands RTO
6

13 TO
13 TSDCO

17

9
10

11
12

Bengkulu & Lampung


RTO

Banten RTO

9 TO
11 TSDCO

9 TO
1 TSDCO

13
14

9
Central Jakarta
RTO

West Jakarta
RTO

South Jakarta
RTO

16 TO

11 TO

13 TO

East Jakarta
RTO

North Jakarta
RTO

9 TO

8 TO
1 TSDCO

PPDDP

KPDE

Jakarta Special
RTO

Large Taxpayer
RTO

9 TO

4 TO

KLIP

15

18

19
South, West
& Southeast
Sulawesi RTO

East Kalimantan
RTO

15 TO
21 TSDCO

KPDDP
Makassar

47

11 TO
16 TSDCO

2012 Annual Report

8 TO
6 TSDCO

North & Central Sulawesi,


Gorontalo & North Maluku
RTO

20

21
Papua & Maluku
RTO

Directorate General of Taxes

7 TO
15 TSDCO

20

DGT AT A GLANCE

21
19

10

11
West Java I
RTO

Central Java I
RTO

16 TO
2 TSDCO

17 TO
5 TSDCO

West Java II
RTO

Central Java II
RTO

17 TO
2 TSDCO

12 TO
6 TSDCO

12

14

15

Special Region of
Yogyakarta RTO

Bali RTO

Nusa Tenggara
RTO

5 TO

8 TO
4 TSDCO

11 TO
11 TSDCO

13
East Java I
RTO

East Java II
RTO

East Java III


RTO

13 TO

15 TO
7 TSDCO

15 TO
7 TSDCO

03.
48

Management
Discussion
and Analysis
51

2012 Strategic Map

114

Supporting Functions Review

52

Strategic Objectives Achievement

128

Financial Review

66

Operational Review

138

DGTs Strategic Plan and 2013 Performance


Target

Our success is when all elements of the resources


and the strategies implemented bring DGT closer
to the achievement of its vision.

49

The Hudoq Dance

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

50

Photo by To

my Nurseta

South Kalimantan

Banjarmasin,

2012 Strategic Map

Customer
Perspective

Taxpayers

PJ-1
Optimum
tax revenues

PJ-2
High level of
public trust

PJ-3
High level of taxpayers
satisfaction on tax services

PJ-4
High level of taxpayers
compliance

Policy Formulation

Services

PJ-5
Improvement of
effectiveness in the
formulation and
refinement of tax
regulations

PJ-6
Service quality
improvement
PJ-7
Improvement of
effectiveness in
tax information
dissemination and
public relation

High level of public


awareness on
taxation

Supervision and Law Enforcement


PJ-8
Improvement of
taxpayers compliance
through Tax Return
amendment
PJ-10
Optimization of
tax arrears collection

PJ-9
Improvement of audit
effectiveness
PJ-11
Improvement of
effectiveness in
the completion of
Presidential Instruction

PJ-12
Improvement
of investigation
effectiveness

Human Resources

Organization

PJ-13
Development of
competent human
resources

PJ-14
Development of
adaptive organization

Information
& Technology
Communication
PJ-15
Development of
integrated information
and communication
technology

Budgeting
PJ-16
Optimum budget
management

MANAGEMENT DISCUSSION AND ANALYSIS

Internal Process Perspective

Public
Parliament
Government

Directorate General of Taxes

Learning & Growth


Perspective

2012 Annual Report

Stakeholder
Perspective

51

Strategic Objectives Achievement

In 2012, 16 Strategic Objectives and 31 KPIs were stipulated as Performance

52

Contract between the Director General of Taxes and the Minister of Finance. The

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

achievement of Strategic Objectives and KPIs targets are described as follows.

PJ-1 Optimum Tax Revenues

KPI
Percentage of tax revenues growth (excluding
Oil and Gas Income Tax)
Total of tax revenues

Target

Realization Achievement

22.04%

12.36%

56.06%

Rp885.03 T

Rp835.83 T

94.44%

PJ-1 Achievement

75.25%

Source: 2012 DGT Audited Financial Report

Several factors that lead to the 75.25% achievement of the Strategic Objectives of
Optimum Tax Revenues were:
1. national economic growth in 2012 was only 6.3% of the targeted 6.5%;
2. fall in commodity prices led to a decrease in tax payments in certain
dominant sectors; and
3. low absorption of the government budget.

The five sectors that contribute significantly to tax revenues are as follows.
Sector

Revenue Contribution
2012

2011

Growth
2012

2011

Manufacturing

30.52%

28.83%

21.29%

19.07%

Wholesale and Retail

14.04%

13.83%

16.26%

25.83%

Financial Intermediary

9.42%

9.47%

14.01%

17.16%

Mining and Drilling

7.37%

9.94%

(15.05%)

21.68%

Transportation and Communication

4.75%

4.94%

10.26%

9.84%

66.10%

67.01%

15.48%

20.41%

TOTAL
Source: Revenue Dashboard as of December 27, 2012

PJ-2 High Level of Public Trust


53
KPI

Total of tax revenues

Realization

Achievement

80.00

84.16

105.20%

8.18

N/A

N/A

PJ-2 Achievement

105.20%

by independent survey agency, PT Surveyor Indonesia. The respondents were


taxpayers from 331 tax offices throughout Indonesia.
In 2010, DGT PIAK score was 8.18. The Corruption Eradication Commission (KPK)
only conducts PIAK survey toward government agencies that has PIAK score below

Directorate General of Taxes

Public trust level index was obtained from a survey initiated by DGT and conducted

2012 Annual Report

Percentage of tax revenues growth (excluding


Oil and Gas Income Tax)

Target

6.00. Hence, in 2012 the Commission did not conduct a PIAK survey toward DGT.

Setiawan

MANAGEMENT DISCUSSION AND ANALYSIS

Photo by M.

2012 Annual Report

54

PJ-3 High Level of Taxpayers Satisfaction


on Tax Services

KPI
Taxpayers satisfaction index

Target

Realization

3.90

3.90

PJ-3 Achievement

Achievement
100.00%
100.00%

Directorate General of Taxes

by the Secretariat General of the Ministry of Finance and conducted by Bogor

MANAGEMENT DISCUSSION AND ANALYSIS

Taxpayers satisfaction index on DGT services was obtained from a survey initiated

PJ-4 High Level of Taxpayers Compliance

Agricultural University. The respondents were taxpayers in Jakarta, Medan,


Surabaya, Balikpapan, Makassar, and Batam.
DGT attempted to achieve this KPI target by improving services quality in supporting
facilities, SOPs, human resources, computer applications, and information access.

KPI

Target

Realization

Achievement

Percentage of total individual taxpayers


against the number of households

35.00%

35.30%

100.87%

Percentage of Annual Income Tax Return Filing

62.50%

53.70%

85.91%

PJ-4 Achievement

93.39%

The number of individual taxpayers in 2012 was 22,131,323 or 35.30% of


62,686,531 households. This achievement was due to:
1. optimization of the National Tax Census program especially back office
process to capture new taxpayers;
2. optimization of monitoring and evaluation of tax base broadening activities

24.8

million

conducted by regional tax offices/tax offices; and


3. monitoring and evaluation of the National Tax Census.

Number of Taxpayers

The number of taxpayers obliged to file Annual Income Tax Return in 2012 were
17,659,278, however only 9,482,480 Annual Income Tax Returns filed in 2012.

55

Thus, the percentage was 53.70% or only reached 85.91% from the target of
62.50%.

1. many individual taxpayers have multiple Tax Identification Number;


2. significant increase of new taxpayers who do not comprehend their tax

2012 Annual Report

This was caused by several factors, among others, were:

obligations (i.e: retiree);


3. there are taxpayers who have Taxpayer Identification Number but are not

DGT were unable to reach them.

PJ-5 Improvement of Effectiveness in the Formulation and


Refinement of Tax Regulations

Target

Realization

Achievement

Percentage of proposals completion for the


drafting and refinement of the Government
Regulation and the Minister of Finance
Regulation

100.00%

119.44%

119.44%

Percentage of proposals completion for the


drafting and refinement of the Director General
of Taxes Regulation

100.00%

73.68%

73.68%

PJ-5 Achievement

96.56%

In 2012, DGT was given a target to complete the drafting and refinement of 36
Government Regulation and Minister of Finance Regulation drafts. By the end of the
year DGT has completed 43 drafts or 119.44% of the target.

MANAGEMENT DISCUSSION AND ANALYSIS

KPI

Directorate General of Taxes

registered in DGT Masterfile due to system failure; and


4. some of the taxpayers address in the DGT System are incorrect therefore

DGT has completed 14 Director General of Taxes Regulations from the target

56

of 19 regulations. This was due to some higher level regulations have not been

2012 Annual Report

issued, namely:
1. Government Regulation Draft and Minister of Finance Regulation Draft
concerning Micro, Small, and Medium Enterprises;
2. Government Regulation Draft on Third Amendment to Government
Regulation Number 48 Year 1994 concerning Income Tax Payment for the
Transfer of Right on Land and/or Building; and
3. Minister of Finance Regulation Draft concerning Tariff Reduction for

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

Domestic Listed Companies.

PJ-6 Service Quality Improvement

KPI

Target

Percentage of the number of complaining


taxpayers
Average percentage of the DGT Quick Wins in
Tax Services completion

Realization

Achievement

0.005%

0.00248%

150.40%

100.00%

98.71%

98.71%

PJ-6 Achievement

124.55%

There were 560 taxpayers who complained about tax services during 2012 or
0.00248% of total taxpayers in early 2012. By using minimize performance
indicators polarization, DGT achieved 150.40%.
During 2012, there were 2,638,189 requests for 16 DGT Quick Wins in Tax Services
and 98.17% of the requests have been resolved timely.
Extraordinary efforts are required to meet the KPI target considering the large
number of DGTs operational units that are nationally widespread and plenty of
uncontrollable factors that will affect services performance. Therefore, the target
of 100% for the DGT Quick Wins in Tax Services KPI will be evaluated for the
coming years.

2.6

million

Requests for DGT Quick Wins


in Tax Service

PJ-7 Improvement of Effectiveness in Tax Information


Dissemination and Public Relations

Effectiveness level of education and


communication
Percentage of tax information dissemination and
public relation implementation

Target

Realization

Achievement

75.00%

73.34%

97.79%

100.00%

127.39%

127.39%

PJ-7 Achievement

2012 Annual Report

KPI

57

112.59%

success rate of external participants understanding from the training/workshop


held by DGT. The measured variables are course material (75%), trainers quality
(20%), and the quality of the venue (5%).
Based on the results of questionnaires for the evaluation of training/workshop,

Directorate General of Taxes

The effectiveness level of education and communication is a measurement toward

which initiated by DGT and conducted by PT Surveyor Indonesia, the effectiveness

In terms of the number of tax information dissemination and public relation


activities, in 2012 DGT has managed to hold 20,062 activities or 127.39% of the
target of 15,749 activities.
Attempts made by DGT to achieve this Strategic Objective, among other, was to
select the education and communication media that focuses on the element of
awareness, image, and compliance.

PJ-8 Improvement of Taxpayers Compliance Through Tax


Return Amendment

KPI
Percentage of actual Annual Income Tax
Return amendment against issued notification
letter
PJ-8 Achievement

Target
18.00%

Realization
19.52%

Achievement
108.45%

108.45%

MANAGEMENT DISCUSSION AND ANALYSIS

level of education and communication was 73.34 and considered to be effective.

Amendment notification letter is a letter issued by DGT based on data analysis

58

and delivered to taxpayer who is required to ammend the Tax Return.

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

DGT was given a target of 18% Tax Return amendments from total amendment
notification letters issued. In 2012 DGT has issued 79,769 amendment notification
letters and has received 15,572 Tax Return amendments or 19.52% of the total
amendment notification letters issued.

PJ-9 Improvement of Audit Effectiveness

KPI

Target

Realization

Achievement

Effectiveness level of tax audit

55.00%

3.66%

193.35%

Percentage of audit completion

80.00%

103.03%

128.79%

PJ-9 Achievement

161.07%

By using minimize performance indicators polarization, DGTs achievement


toward effectiveness level of tax audit was 193.35%. This figure shows that most
of the audit results were approved and accepted by the taxpayers. Tax auditors
could explain their findings clearly and be understood by taxpayers. The factors
that affected the achievement include:
1. refinement of tax audit regulations, particularly in regard to the audit
procedures, guidelines, techniques and methods providing sufficient
clarity about the rights and obligations of tax auditors and taxpayers; and
2. the improvement of tax auditors capability through in-house trainings and
trainings held by Financial Education and Training Agency (BPPK).
Another KPI of the Strategic Objective of Improvement of Audit Effectiveness
is the percentage of audit completion, calculated from the ratio of total audit
completion against the number of audit plans.
DGT was given a target to complete 80% of 28,618 audit reports (LHP) planned in
2012. The completion of audits during 2012 was 29,487 LHP or 103.03% of audit
plans and 128.79% of audit completion target. This achievement, among others,
is due to intensive monitoring and evaluation toward the audit performance.

29,487
Tax Audit Report Completion

PJ-10 Optimization of Tax Arrears Collection

Percentage of tax arrears collection

Target
30.00%

Realization

Achievement

30.03%

PJ-10 Achievement

100.10%
100.10%

2012 Annual Report

KPI

59

The Strategic Objective of the Optimization of Tax Arrears Collection consists of a


arrears collected with tax arrears balance at the beginning of the year.
In 2012, DGT was given a target to collect 30% of tax arrears balance. Tax arrears
balance in early 2012 was Rp39.45 trillion. This figure derived from the adjusment
of audited tax arrears ending balance in 2011 (Rp86.80 trillion) reduced by the
allowance for uncollectible tax arrears at the beginning of the year (Rp47.35

Directorate General of Taxes

single KPI, the percentage of tax arrears collection. It is calculated by dividing tax

trillion).

at the beginning of the year or 100.10% of the target.

PJ-11 Improvement of Effectiveness in the Completion


of Presidential Instruction

KPI
Timeliness index of the Presidential Instruction
follow-up completion
PJ-11 Achievement

Target
80.00

Realization Achievement
82.28

102.85%

102.85%

MANAGEMENT DISCUSSION AND ANALYSIS

By the end of 2012, DGT has successfully collected 30.03% of tax arrears balance

DGT has the responsibility to carry out actions and produce outputs as stipulated

60

in the Presidential Instructions. One of them is the Presidential Instruction Number


17 Year 2011 concerning the Action of Corruption Prevention and Eradication in

2012 Annual Report

2012.
The implementation of the action as well as monitoring and evaluation were carried
out by the related echelon I units within the Ministry of Finance. The Presidential
Instruction is declared complete if the head of echelon I units have submitted the
follow-up report to the Minister of Finance within the time frame as stated in the

Directorate General of Taxes

Presidential Instruction.
In 2012, DGTs performance in completing the Presidential Instructions was
assessed using higher standard by having to complete the instructions two months
and one week earlier than the deadline.
The Presidential Instructions which have been followed-up by DGT in 2012 were:
1. implementation of the whistle-blowing system, with the output descriptions

MANAGEMENT DISCUSSION AND ANALYSIS

as follows:
a. establishement of complaints help desk in Directorate of Internal
Compliance and Apparatus Transformation;
b. enactment of the Director General of Taxes Circular Letter Number SE11/PJ/2012 concerning the Guidelines for Whistle-blowing System in
DGT;
c. completion of related SOP drafting and refinement;
d. development of complaint menu in employee database system (SIKKA);
e. development of internal complaint management database;
f. issuance of the Director General of Taxes Decree Number KEP-179/
PJ/2012 concerning the Formation of Assessment Team for Whistleblower Reward Provision;
g. establishment of whistle-blowing system infrastructure;
h. development of supporting information system for whistle-blowing
system; and
i. availability of evaluation report of whistle-blowing system.
2. enhancement of taxation data and export-import document exchange
between DGT and Directorate General of Customs and Excise, with the
output descriptions as follows:

a. availability of data to be exchanged based on mutual agreement;


b. issuance of SOPs draft related to the data exchange;

61

c. execution of data exchange;


d. utilization of the exchanged data that has been received; and

By the end of 2012 there was no unsettled follow-up of Presidential Instruction.

2012 Annual Report

e. evaluation of data exchange activities.

PJ-12 Improvement of Investigation Effectiveness

Percentage of investigation findings declared


complete by the Attorney (P-21 Status)

Target
45.00%

Realization
54.00%

Achievement
120.00%

120.00%

PJ-12 Achievement

target to complete 23 investigations or 45% of the total Warrants issued. The


investigation files should be declared complete by the attorney (P-21 status). The
actual investigations declared complete were 27 files or 54%.

PJ-13 Development of Competent Human Resources

KPI
Percentage of officials who have met the job
competency standards
Percentage of employees training hours
against working hours
Percentage of the number of employees charged
with severe or medium degree of disciplinary
sanctions
PJ-13 Achievement

Target

Realization

Achievement

82.50%

81.32%

98.57%

1.06%

3.02%

284.91%

0.2440%

0.3930%

38.93%

140.80%

MANAGEMENT DISCUSSION AND ANALYSIS

During 2012, 50 Investigation Warrants has been issued. DGT was given a

Directorate General of Taxes

KPI

Strategic Objective of competent human resources development is described

62

as efforts to develop human resources with the needed ability, skill, knowledge,
and behaviors, through competency-based education and training (soft and hard

2012 Annual Report

competency).
By the end of 2012, 3,566 officers have been assessed and 2,900 officials or
81.32% have met the job competency standards with a score of Job Person Match
above 72%.
In achieving Strategic Objective related to human resources, DGT provided
Directorate General of Taxes

education and training for employees. The KPI is calculated by dividing average
training hours per employee with the number of working hours during the year
(1,507 hours). In 2012, the KPI target was 1.06%, or 16 hours of training per year
for each employee. The average training hours per employee is 45.5 hours or
3.02% of the total working hours during the year.
During 2012 DGT has imposed severe or medium degree of discipline sanctions
to 123 employees or 0.3930% of the total number of 31,316 employees. By using

MANAGEMENT DISCUSSION AND ANALYSIS

minimize performance indicators polarization, the KPI achievement toward


percentage of the number of employees charged with severe or medium degree
of disciplinary sanctions was only 38.93%.

PJ-14 Development of Adaptive Organization

KPI

Target

Realization

Achievement

Percentage of completion on organizational


development

100.00%

100.00%

100.00%

Percentage of SOPs completion against SOPs


that need to be formulated/updated

100.00%

168.13%

168.13%

92.00

93.83

101.99%

3.00

3.32

110.67%

Percentage of executed risk mitigation

70.00%

94.00%

134.29%

Percentage of followed-up policy


recommendation from supervision

85.00%

100.00%

117.65%

Bureaucratic reform index


Employee satisfaction index

PJ-14 Achievement

122.17%

123
severe or medium degree of
discipline sanctions imposed
to employees

DGTs efforts to achieve the Strategic Objective of the Adaptive Organization


Development include the refinement of organizational structure, main tasks, job

63

descriptions, establishment of new offices, and others.

Organization Development. The description of each KPI achievement is as follows.


1. The KPI percentage of organization development is calculated by dividing
the number of proposals delivered to the Ministry of Finance with the

2012 Annual Report

In 2012, there were six KPIs related to the Strategic Objective of the Adaptive

number of planned organization development. In 2012, DGT plans to


increase the number of data and document processing office and establish
were realized through the establishment of Data and Document Processing
Office Jambi and Information and Complaint Services Office on November
6, 2012.
2. Based on organizations business processes evaluation, 568 SOPs were
set as the target to be updated or created in 2012. The number of SOPs
updated or created during the year were 955 SOPs. This exceeded the

Directorate General of Taxes

an independent unit that manages DGT contact center Kring Pajak 500200

target due to the establishment of new offices, the addition of internal


tax regulations that require new SOPs.
3. Bureaucratic reform index is derived from Quality Assurance activities
conducted by the Inspector General. The index score of 93.83 shows
that the bureaucratic reform conducted by DGT was aligned with the
bureaucratic reform in the Ministry of Finance.
4. Employee satisfaction index was derived from a survey conducted by
the Ministry of Finance. Variables measured in the survey were physical,
psychological, social interaction, financial, and other factors. Based on the
parameters set by the Ministry of Finance, the score of DGTs employee
satisfaction index was 3.32 which indicated that DGTs employees were
quite satisfied with DGT.
5. Mitigation is an action to eliminate potential hazard or to reduce the
probability of risk occurance. In 2012 DGT was given a target to mitigate
70% of 60,528 risks at Risk Owners Unit (echelon II). Whereas the executed
risk mitigation in 2012 were 56,897 risks or 134.29% of the target.
6. Policy recommendation is proposed by the Inspectorate General to the
echelon I units in the Ministry of Finance to make changes, additions and/or
improvements to the regulations, policies, systems, and procedures. DGT
was given a target to accomplish 85% of the overall recommendations,
which include:

MANAGEMENT DISCUSSION AND ANALYSIS

compliance task on each operational unit, and the issuance of several new

a. effectiveness of taxpayer profiles creation/updating/utilization and


benchmarking by Small Taxpayer Office;

64

b. effectiveness of monitoring toward the self-construction activities in

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

order to increase VAT revenue; and


c. effectiveness of non-filer taxpayers management.
By the end of 2012, 100% of the recommendations have been followed-up by
DGT.

PJ-15 Development of Integrated Information and


Communication Technology (ICT)

KPI

Target

Realization

Achievement

Percentage of completion on information


system module development in relation with
DGTs strategic plans

100.00%

100.00%

100.00%

Percentage of employee database system


(SIKKA/SIMPEG) data accuracy

100.00%

100.00%

100.00%

PJ-15 Achievement

100.00%

The development of information system modules include application modules


development, hardware procurement, ICT policies refinement, and information
systems analysis and evaluation.
Some information system modules were developed by DGT in 2012, among
others, are Taxpayers Promotion and Demotion, Modified Tax Information
System (SIPMod) to DGT Information Systems (SIDJP) migration, and Tax Returns
Processing Monitoring.
In achieving the Strategic Objective of Development of integrated ICT, DGT also
maintained employee data accuracy by updating the employee database system
(SIKKA) and used them for decision making processes.
The KPI related to employee database system (SIKKA/SIMPEG) data accuracy is
calculated by using samples of employee data. Based on the sampling carried out
by DGT and Inspectorate General towards 3% of total number of DGTs employee
data, DGT achieved 100% data accuracy.

PJ-16 Optimum Budget Management

KPI

Target
95.00%

Realization

Achievement
95.29%

90.52%

PJ-16 Achievement

95.29%

2012 Annual Report

Percentage of Budget (DIPA) spending


(non-personnel expenditures)

65

Budget is one of organization resource that needs to be managed optimally.


be spent according to predetermined plan and be accounted for.
The KPI percentage of budget spending for non-personnel expenditures is
measured using the absorption rate (actual spending divided by allocated funds)
and effectiveness of budget planning.

Directorate General of Taxes

Funds that are allocated to DGT as listed in the budget documents (DIPA) should

In 2012, DGT allocated Rp3,445.44 billion for Goods and Capital Expenditures.

The low absorption rate was due to, among others, suspension of budget
allocation for office building constructions and the delay in issuance of multi-years
contract permit.

seta

Photo by Tomy Nur

MANAGEMENT DISCUSSION AND ANALYSIS

The actual spending was Rp3,118.86 billion or 90.52%.

Operational Review

A. Tax Regulations Refinement

66
Refinement of tax regulations is implemented to improve efficiency and
2012 Annual Report

effectiveness of tax revenues collection, fairness in taxation, and to support


government programs/policies.
Social dynamics, economic, political, and information technology in society
demand adaptive response that leads to refinement of tax regulations.
These are several tax regulations, such as Government Regulation, Minister of

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

Finance Regulation, and Director General of Taxes Regulation, that were refined
and published in 2012.
1. Tax Data and Information Collection
As a consequence of self-assessment system, tax data and information
from government agencies, institutions, associations, and other parties are
essential for monitoring taxpayers compliance.
Tax data and information covers data and information of business activities,
business turnovers, income, assets, debtors, financial transactions, foreign
exchange, and credit cards, including financial/business reports submitted
to other agencies.
As stipulated in Article 35A of the Law on General Provisions and
Tax Procedures, the obligation of government agencies, institutions,
associations, and other parties to provide tax data and information is
regulated by Government Regulation.
Therefore, in 2008 DGT started to prepare Government Regulation Draft
and discussed it with the Legal Bureau of the Ministry of Finance, the
Ministry of Law and Human Rights, the Ministry of State Secretariat, the
Indonesian National Police, and Central Bank of Indonesia.
On February 27, 2012, Government Regulation Number 31 Year 2012
concerning Provision and Collection of Tax-related Data and Information
was issued and enacted in the State Gazette of the Republic of Indonesia
Number 56 Year 2012.
The

regulation

regulates

that

government

agencies,

institutions,

associations, and other parties which are obliged to provide data and
information are stipulated by the Minister of Finance after coordinating
with the relevant parties. In 2012, coordination with nine parties has been
established and the Minister of Finance Regulation has been prepared and
is waiting for approval.

2. The Implementing Regulation of Government Regulation


Number 74 Year 2011

67

In accordance with the issuance of Government Regulation Number 74


Obligations Tax Compliance which came into force on January 1, 2012, a
number of regulations were also issued as the implementing regulations of
the referred Government Regulation.
In

drafting

the

implementing

regulations,

DGT

also

2012 Annual Report

Year 2011 concerning Procedures for Implementation of Rights and

conducted

harmonization and codification of regulations on General Provisions and

Codification is conducted by combining several Minister of Finance and


Director General of Taxes Regulations into one simple Minister of Finance
Regulation. Minister of Finance Regulations which have been enacted
covers:

Directorate General of Taxes

Tax Procedures.

1. Minister of Finance Regulation Number 68/PMK.03/2012 concerning


Off Amount;
2. Minister of Finance Regulation Number 73/PMK.03/2012 concerning
Registration and Business Activities Reporting Period, Procedures for
the Registration, Granting, and Deletion of Taxpayer Identification
Number, and the Stipulation and the Revocation of Taxable Person for
VAT Purposes;
3. Minister of Finance Regulation Number 74/PMK.03/2012 concerning
Procedures for Stipulation and Revocation of the Determination of a Tax
Subject with Certain Criteria in order to Obtain Back Tax Overpayment;
4. Minister of Finance Regulation Number 129/PMK.03/2012 concerning
Procedures for the Termination of Tax Investigation for the State
Revenue Interest;
5. Minister of Finance Regulation Number 145/PMK.03/2012 concerning
Procedures for the Issuance of Notice of Tax Assessment and Notice of
Tax Collection; and
6. Minister of Finance Regulation Number 146/PMK.03/2012 concerning
Procedures for Verification.

MANAGEMENT DISCUSSION AND ANALYSIS

Procedures for the Writing Off Tax Arrears and the Stipulation of Write

In addition to those regulations, DGT has also prepared several Minister

68

of Finance Regulation Draft, which are waiting for approval, stipulate on:
1. procedure for correction;

2012 Annual Report

2. procedure for tax objection filing and settlement;


3. procedure for deduction or annulment of administrative penalties and
deduction or cancellation of Notice of Tax Assessment or Notice of Tax
Collection;
4. procedure for refund of tax overpayment which should not be payable;
5. procedure for tax audit; and

Directorate General of Taxes

6. procedure for preliminary evidence verification.


3. The Adjustment of Non-Taxable Income
To reduce the negative impact of economic and monetary developments
and increasing price of basic commodities, which potentially lower the
purchasing power, an adjustment was made to the amount of Non-Taxable
Income (PTKP). The Article 7 paragraph (3) of Income Tax Law, authorizes
Minister of Finance to adjust the amount of Non-Taxable Income after

MANAGEMENT DISCUSSION AND ANALYSIS

consulting with the House of Representatives.


Minister of Finance stipulated the Minister of Finance Regulation Number
162/PMK.011/2012 concerning Adjustment of Non-Taxable Income which
came into effect on January 1, 2013. The amount of Non-Taxable Income
is adjusted as follows.

Description
Individual taxpayer
Additional for a married taxpayer
Additional for a married taxpayers spouse provided
they file a joint tax return
Additional for each dependent family member
(maximum three people)

Non-Taxable Income per Year (Rp)


Before

After

15,840,000.00

24,300,000.00

1,320,000.00

2,025,000.00

15,840,000.00

24,300,000.00

1,320,000.00

2,025,000.00

The adjustment is expected to increase the purchasing power that will


impact the increase of gross domestic product, either through the increase
of consumption or savings.

4. The Formation or Accumulation of Reserves as Deductible


Expenses

69

Formation or accumulation of reserves is basically non-deductible to


permanent establishment. However, the Article 9 paragraph (1) letter c
of Income Tax Law regulate its exceptions that the term and conditions
are further stipulated by the Minister of Finance Regulation Number 81/
PMK.03/2009 concerning Formation or Accumulation of Reserves as

2012 Annual Report

determine the amount of Taxable Income for domestic taxpayers and

Deductible Expenses, which then amended by the Minister of Finance


Regulation Number 219/PMK.011/2012.

PMK.011/2012 is the addition of three business entities other than


commercial banks and peoples credit banks, which can form or accumulate
reserves that are deductible in determining taxable income, namely:
1. Indonesian Export Financing Institution;

Directorate General of Taxes

Major changes in the Minister of Finance Regulation Number 219/

2. infrastructure financing company; and

5. The Refinement of Income Tax Regulation on Bond Interest


and/or Discount

In order to enhance fairness as well as to ease the administration of bond


traders, it is necesarry to amend the Minister of Finance Regulation Number
85/PMK.03/2011 which regulates procedures for withholding, payment,
and reporting income tax on bond interest and/or discount. Therefore, the
Minister of Finance Regulation Number 85/PMK.03/2011 was amended
with the Minister of Finance Regulation Number 07/PMK.011/2012.
Main subjects set in the Minister of Finance Regulation Number 07/
PMK.011/2012, are:
1. negative discount or loss upon the sale of the bonds can be calculated
with accrued interest income; and
2. the bond seller is obliged to inform the tax withholder acquisition
cost and date of bonds with first in first out method in terms of the
actual acquisition cost and date of bonds that will be sold cannot be
determined.

MANAGEMENT DISCUSSION AND ANALYSIS

3. PT Perusahaan Pengelola Aset (assets management company).

2012 Annual Report

70

6. The Designation of Certain Entities as the Withholder of


Income Tax Article 22
The

Minister

of

Finance

Regulation

Number

224/PMK.011/2012

concerning Amendment of the Minister of Finance Regulation Number


154/PMK.03/2010 concerning Withholding of Income Tax Article 22
Pertaining to Payment for Supply of Goods and Import Activities or Other
Business Activities was issued to increase community participation in tax
administration system, to simplify, to ease, to ensure timely tax imposition,

Directorate General of Taxes

and to align the Article 22 of Income Tax Law and the provisions of VAT.
The regulation adds new entities to be designated as the withholders of
Income Tax Article 22, namely:
1. certain state-owned enterprises in energy, telecommunications,
construction, transportation, basic industry, and banking sectors as
withholders of Income Tax Article 22 pertaining to the payment of

MANAGEMENT DISCUSSION AND ANALYSIS

purchasing goods for their business needs;


2. pharmaceutical industry as a withholder of Income Tax Article 22 on the
sales of their products to domestic distributors;
3. Sole Agent (ATPM), Brand Agent (APM), and importers of motor
vehicles as the withholder of Income Tax Article 22 on the domestic
sales of motor vehicles; and
4. livestock industry and exporter as a withholder of Income Tax Article
22 on the purchase of goods from wholesaler for industrial or export
needs.
7. The Stipulation of Entities that Receive Hindus Compulsory
Religious Donation which Deductable from Gross Income

The Government Regulation Number 60 Year 2010 stipulates that zakat


or compulsory religious donations paid to appointed institutions can be
deducted from gross income.
In 2012, DGT appointed Adikara Dharma Parisad Foundation of Dharma
Body of the National Fund (BDDN YADP) as the recipient institution of
compulsory religious donations that can be deducted from gross income. It
is stipulated by the Director General of Taxes Regulation Number PER-15/
PJ/2012, which came into effect on June 11, 2012.

Currently, there are 21 appointed institutions, namely:


1. National Amil Zakat Agency;

71

2. LAZ Dompet Dhuafa Republika;


4. LAZ Pos Keadilan Peduli Umat;
5. LAZ Yayasan Baitulmaal Muamalat;
6. LAZ Yayasan Dana Sosial Al Falah;
7. LAZ Baitul Maal Hidayatullah;
8. LAZ Persatuan Islam;

2012 Annual Report

3. LAZ Yayasan Amanah Takaful;

9. LAZ Yayasan Baitul Mal Umat Islam PT Bank Negara Indonesia;


11. LAZ Dewan Dawah Islamiyah Indonesia;
12. LAZ Yayasan Baitul Maal Bank Rakyat Indonesia
13. LAZ Yayasan Baitul Maal wat Tamwil;
14. LAZ Baituzzakah Pertamina;
15. LAZ Dompet Peduli Umat Daarut Tauhiid (DUDT);
16. LAZ Yayasan Rumah Zakat Indonesia;

Directorate General of Taxes

10. LAZ Yayasan Bangun Sejahtera Mitra Umat;

17. LAZIS Muhammadiyah;


19. LAZIS Ikatan Persaudaraan Haji Indonesia (LAZIS IPHI);
20. Indonesian Christian Religion Donation Institution (LEMSAKTI); and
21. Adikara Dharma Parisad Foundation of Dharma Body of the National
Fund (BDDN YADP).

8. The Provision of Income Tax Incentive for Investment in


Certain Business Sectors

Tax is carried out to fulfill state budget revenue, thus several efforts must
be made by government to optimize the tax revenues collection. However,
the tax policy should remain friendly to business community to boost the
economy. Therefore, the government constantly evaluates provisions of
tax incentives.
In 2012, the Minister of Finance Regulation Number 144/PMK.011/2012
concerning Provision of Income Tax Incentive for Investment in Certain
Business Sectors was issued. This regulation is the implementation provision
of the Article 7 of Government Regulation Number 1 Year 2007 concerning
Facilitation of Income Tax for Investment in Specific Business Sectors and/
or in Specific Regions as amended several times, most recently with the
Government Regulation Number 52 Year 2011.

MANAGEMENT DISCUSSION AND ANALYSIS

18. LAZIS Nahdlatul Ulama (LAZIS NU);

Income Tax incentives as referred to the regulation as follows:

72

1. net income reduction of 30% of the capital investment deducted in six


years, or 5% per year;

2012 Annual Report

2. accelerated depreciation and amortization;


3. imposition of 10% on Income Tax for dividend paid to foreign taxable
subjects or lower based on the Tax Treaty; and
4. loss carry forward more than five years but not more than ten years with
certain requirements.
9. Establishment of Verification Committee of Corporate

Directorate General of Taxes

Income Tax Exemption or Deduction

Based on the provisions of the Minister of Finance Regulation Number


130/PMK.011/2011, corporate taxpayer who is a pioneer industry with
certain requirements may be granted exemption or deduction of corporate
Income Tax. Pioneer industry is an industry which has extensive relationship,
provides high added values and externalities, introduces new technology,

MANAGEMENT DISCUSSION AND ANALYSIS

and has a strategic value to the national economy.


To obtain the incentives, taxpayers should submit a proposal to the Minister
of Industry or the Head of Indonesia Investment Coordinating Board.
Through coordination with other ministers, Minister of Industry or Head
of Indonesia Investment Coordinating Board submits the proposal and its
study to Minister of Finance. To verify the proposal, Minister of Finance
forms a Verification Committee which will assist Minister in conducting
research and verification of the proposal.
The Verification Committee of Corporate Income Tax Exemption or
Reduction has been formed based on the Minister of Finance Decree
Number 442/KMK.011/2011 for the working period of 2011. The extension
of Committees tenure for 2012 is stipulated in the Minister of Finance
Decree Number 73/KMK.011/2012.
10. The Implementing Regulation of VAT and Sales Tax

on Luxury Goods Law

The Article 19 of VAT and Sales Tax on Luxury Goods Law stipulates the
government to regulate matters that are not dealt with in the VAT and
Sales Tax on Luxury Goods Law. In early 2012, the government issued the
Government Regulation Number 1 Year 2012 concerning Implementation
of the VAT and Sales Tax on Luxury Goods Law. The regulation sets about
the joint responsibility of VAT payment, personal use, the issuance time
of Tax Invoice, list of goods and services which are not subject to VAT,

the definition of capital goods related to the crediting of Input Tax for
the Taxable Person for VAT Purposes which is not yet in production, and

73

definition of Taxable Retailers for VAT Purposes.

In early 2012, government issued the Government Regulation Number


10 Year 2012 concerning Treatment of Customs, Taxation, Excise, and
Procedures for the Delivery of Goods to/from/in Free Trade Zones and

2012 Annual Report

11. Tax Regulation on Free Trade Zones and Free Ports

Free Ports. The objectives of this regulation are:

2. to increase efficiency of procedures for delivery of goods to/from/in free


trade zones and free ports; and
3. to optimize the provision of fiscal incentives in the free zones.
As the implementation provisions of the Government Regulation Number
10 Year 2012, Minister of Finance issued the Minister of Finance Regulation

Directorate General of Taxes

1. to ease delivery of goods to/from/in free trade zones and free ports;

Number 62/PMK.03/2012 that regulates procedures for supervision,


delivery of taxable goods and/or services from/to free zones to/from other
place inside customs area.
The regulation, among others, stipulates the provision of tax incentives in
form of exemption from the imposition of VAT upon:
1. delivery of air transport services in the free zones; and
2. delivery of telecommunication services in the free zones.
12. VAT on Avtur Transfer for Foreign Air Transport
The Government Regulation Number 71 Year 2012 concerning

VAT

on Avtur Transfer for Foreign Air Transport is the amendment of the


Government Regulation Number 26 Year 2005, which is no longer relevant
to the current needs of foreign air transport.
The Government Regulation Number 71 Year 2012 stipulates:
1. incentives provision such as VAT exemption on avtur transfer to national
commercial air transport company for foreign air transport service;
2. terms or conditions for VAT exemption on avtur transfer to foreign
commercial air transport company for foreign air transport service;

MANAGEMENT DISCUSSION AND ANALYSIS

administration, payment of VAT and/or sales tax on luxury goods on

3. obligation to make a Tax Invoice of the avtur transfer; and

74

4. obligation to pay VAT on avtur transfer that was previously exempted

2012 Annual Report

due to re-transfering some or all of the avtur to other parties.


13. Provisions of VAT on Parking Service
The Government reinforced the provisions of VAT on parking service as
stipulated in the Minister of Finance Regulation Number 122/PMK.03/2012
concerning Criteria for Parking Service to be Included in Type of Services

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

That are Not Subjected to VAT.


Parking service is not subjected to VAT but the management of parking
service is subject to VAT. Parking service is a service to provide parking
space which the owner or parking operator charge users with fees. Whereas
management of parking service is a service performed by a parking service
company in managing the parking space owned or provided by other
party, in exchange of compensation from the owner of the parking space,
including compensation as in profit sharing.
14. Re-registration of Taxable Person for VAT Purposes
On February 3, 2012, Director General of Taxes issued the Director General
of Taxes Regulation Number PER-05/PJ/2012 concerning the 2012 Reregistration of Taxable Person for VAT Purposes.
The regulation was enacted due to DGTs data as of December 2011,
there were only 450 thousand Taxable Person for VAT Purposes which were
active and regularly filed the Periodic VAT Return or only 52% out of 870
thousand Taxable Person for VAT Purposes. The re-registration of Taxable
Person for VAT Purposes is needed since some Taxable Person for VAT
Purposes who did not file VAT Return are no longer running their business
and still registered in the DGTs tax administration.
If the result of re-registration shows that the business of Taxable Person
for VAT Purposes has been inactive or inoperational so it does not meet
the requirements to be a Taxable Person for VAT Purposes, the status of
Taxable Person for VAT is revoked.

B. Transfer of Tax Collection Authority for Rural and Urban


Areas - Land and Building Tax

75

The Law Number 28 Year 2009 concerning Local Taxes and Retributions regulates
(PBB-P2) will be transferred to Local Governments on January 1, 2014 at the latest.
In 2012, DGT and a team from the Ministry of Finance carried out monitoring and
evaluation on the preparation and implementation of the regulation.

2012 Annual Report

that tax collection authority for Rural and Urban Areas - Land and Building Tax

To ensure smooth transition, DGT did several activities such as:

manage Rural and Urban Areas - Land and Building Tax in 2013;
2. provide technical assistance on Rural and Urban Areas - Land and Building
Tax management for the local governments. The technical assistance will
be conducted by regional tax offices and/or Small Taxpayer Offices;
3. set up a joint team between regional tax offices and the local governments
to assist the regency/city governments in preparing the collection of Rural

Directorate General of Taxes

1. monitor the preparation of 105 regency/city governments which will

and Urban Areas - Land and Building Tax;


Taxable Object Information Management System (Sismiop) in regency/city
governments;
5. organize valuation workshops in 18 regency/city governments; and
6. cooperate with State College of Accounting (STAN) to conduct Diploma
I program for regency/city governments employee to become Appraiser
and Operator Console.

List of Local Governments which Have Implemented Tax Collection of


Rural and Urban Areas - Land and Building Tax in 2012
No.

Local Government

No.

Local Government

1.

City of Bandar Lampung

10.

City of Gorontalo

2.

City of Palu

11.

City of Palembang

3.

City of Balikpapan

12.

City of Pekanbaru

4.

City of Samarinda

13.

Regency of Sidoarjo

5.

City of Medan

14.

Regency of Gresik

6.

City of Yogyakarta

15.

Regency of Bogor

7.

City of Semarang

16.

Regency of Sukoharjo

8.

City of Depok

17.

Regency of Deli Serdang

9.

City of Pontianak

MANAGEMENT DISCUSSION AND ANALYSIS

4. organize information technology workshops for installing and customizing

C. Exploring Tax Potency

76
Tax potency exploration is carried out through two major programs, tax
2012 Annual Report

extensification and tax intensification. Tax extensification is a series of activities to


broaden the tax base, while tax intensification is a series of tax potency exploration
activities on existing taxpayer.
1. Tax Extensification
The Financial Memorandum of 2012 State Budget states that tax
Directorate General of Taxes

extensification program is aimed at increasing the number of individual


taxpayers according to the type of professions, employers, 1,000 largest
taxpayers, and certain entrepreneur.
Tax extensification activities are held to broaden the tax base to increase
tax revenues by increasing the number of taxpayers and improving
compliance of new taxpayer.

MANAGEMENT DISCUSSION AND ANALYSIS

The extensification program uses employers and property-based approach.


Employers-based approach is conducted by enlisting all employees
including commissioners, shareholders, directors, and employees in private
or state-owned enterprises and civil servants. Property-based approach is
conducted by registering business owners in commercial centers, shops or
malls, and those who live in apartments and luxurious houses.
Tax extensification activities are the solution to the problems that had been
faced by DGT due to the slow growth of new taxpayers additions each
year. During 2007 to 2012, tax extensification activities showed a positive
performance. The addition of Tax Identification Number per year has
increased significantly; adding 292 thousand in 2006 to more than 2 million
in 2007 and continued to rise in 2009 as the result of the Sunset Policy. In
2012 there were 2,249,639 new individual taxpayers.

Photo

by Tom

y Nurs

eta

Total Individual Taxpayer, 2008 2012


Description
Addition of individual taxpayer

2011

2010

2009

2008

2,249,639

3,001,035

3,019,396

5,053,587

3,375,977

22,131,323

19,881,684

16,880,649

13,861,253

8,807,666

Note: Based on National Masterfile after data cleansing in 2012

Director General of Taxes re-launched the National Tax Census Program


on May 1, 2012. The re-launching event was also held in each regional tax
offices.
The objective of the National Tax Census is to capture all tax potency. This
program is in line with Indonesian Tax Philosophy (Tri Dharma Perpajakan),
tax obligations are fulfilled correctly and in a timely manner.
To ensure the 2012 National Tax Census program runs successfully, DGT
conducted a series of preparations which includes:
1. refinement of regulation;
2. refinement of business processes and development of computer
application;
3. budget planning;
4. preparation facilities and infrastructure;
5. preparation technical guidelines; and
6. dissemination and publication of the program.
The National Tax Census was conducted simultaneously throughout
Indonesia. The census location was selected based on tax potential priority
which are economic activity centers/business districts, high-rise buildings,
residential areas, and other potential areas (e.g: palm oil plantations and
mining).
During the census, all data of tax subjects and objects were collected using
Census Form and followed by counseling and sending notification letter.
The respondents business place and/or residence were marked with a
sticker upon the completion of census.

MANAGEMENT DISCUSSION AND ANALYSIS

namely: all taxpayers are registered; all taxable objects are taxed; and all

Directorate General of Taxes

The National Tax Census

77

2012 Annual Report

Total individual taxpayers by the end of


the year

2012

The result of the 2012 National Tax Census program can be described as
follows.

78

1. The total number of Census Form collected are 3,455,336 or 96.3% of


2012 Annual Report

the total Census Form collection target.


2. A total of 9,057 taxpayers, which in 2011 did not file the Annual Tax
Returns, were given notification letter and file their Annual Tax Returns
in 2012.
3. A total of 24,605 taxpayers data were updated, consists of 17,585
corporate taxpayers data and 7,025 individual taxpayers data.

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

4. The 2012 tax revenues from 2011 census respondents had increased
Rp1,432.591 billion compared to 2011.
The National Tax Census Result, 2011 2012

Year

Target

2011
2012

Census Form Category

Total
Category
1-2-3

%
Category
1-2-3

Total
Category
1-2-3- 4

%
Category
1-2-3-4

1,030,903

443,113

15,206

101,385

86,951

559,704

54.29

646,655

62.73

3,588,000

2,922,004

78,410

454,922

50,279

3,455,336

96.30

3,505,615

97.70

Description:
Category 1: Respondent is present and willing to be interviewed and sign the Census Form
Category 2: Respondent is present but not willing to respond or sign the Census Form
Category 3: Respondent is not present but there is a representative
Category 4: Census object is not inhabited
In 2012, Census Form category 4 was not counted toward overall census result.
Data as of January 9, 2013

2. Tax Intensification
Tax intensification conducted by DGT in 2012 include the following
activities.
Periodic Tax Payment Monitoring
DGT monitor periodic tax payment made by taxpayers for every tax period
and for all type of taxes. DGT monitors periodic tax payment intensively
due to the significant role of periodic tax payment which contributed 75%
of the national tax revenues.
The monitoring activities are followed-up by Account Representatives who
persuasively remind the taxpayers on their obligations. During the process,
Account Representative also perform data reconciliation on periodic tax
payment.

Periodic tax payment monitoring is conducted to ensure taxpayers pay


their taxes. If the taxpayers do not fulfil their tax payment obligation, DGT

79

would issue Notice of Tax Collection (STP). If the taxpayers still do not
comply, Account Representative can propose an audit.

DGT is actively maintain and keep the tax database up to date by obtaining
information regarding taxpayers either from taxpayers tax return or other

2012 Annual Report

Utilization of Feeding Data

parties.

data. Data feeding includes the exchange of taxpayers data between


tax offices based on taxpayers profile and monitoring the result. The
background of the program implementation is the exploration of tax
potency that is not optimal due to:
1. limited access of Account Representative to the data;

Directorate General of Taxes

One of tax intensification program in 2012 was the utilization of feeding

2. the profile-based data exchange between tax offices;


4. no sistematic cross-check to validate the data.
The exchanged data in the feeding program, among others, are stock
ownership, related party transactions, customers and suppliers, the service
users and providers, and data of creditors and debtors. The exchange of
data between tax offices is expected to update the taxpayers profile and
enable DGT to explore the new tax potency of taxpayers.
Sectoral Potency Exploration
Taxes are essential to the economic growth. Tax exploration based on
economic sector is considered to give optimal result compared to random
potency exploration.
In carrying out the sectoral potency exploration, DGT tried to find
various tax avoidance activities and spesific characteristics that occur in
business activities/transactions. These tax avoidance activities and spesific
characteristics may occur due to the nature of the business or intentionally
created by utilizing various loopholes in the tax regulations and other
regulations.
The program is carried out through several activities including mapping
the industry potential, providing internal and external data, providing tax
exploration model, and sectoral monitoring and examination. In 2012, the
focus of the program was on the palm oil and coal sector.

MANAGEMENT DISCUSSION AND ANALYSIS

3. the taxpayers data in the database is not optimally utilized; and

Individual Potency Exploration Based on Internet Searching

80

In 2012 DGT started focusing the tax potency exploration on individual

2012 Annual Report

taxpayers through internet-based data searching mechanism. This is due


to several reasons, among others, the fact that over the years, tax revenues
from individual entrepreneurs are small compared to tax revenues from
employee. This is odd considering the wealth possessed by the individual
entrepreneurs is much greater than the employees, plus the fact that there
is significant growth over the number of new rich people in Indonesia.

Directorate General of Taxes

The objectives of potency exploration based on internet searching are:


1. increase of number of high-wealth individual taxpayers;
2. establishment a deterrent effect for the entities related to the individual
taxpayers; and
3. increase of tax revenues from high-wealth individual taxpayers and
improvement of their compliance.

MANAGEMENT DISCUSSION AND ANALYSIS

Utilization of Benchmark
In 2012 DGT prepared the program of Benchmark Improvement and
Utilization as one of the implementation of the risk management concept.
Through benchmark tools, DGT has the ability to measure the level
of compliance risk and to compare taxpayers performance in the same
business sector. Benchmark Behavioral Model is done by utilizing statistic
and econometric tools to map the financial behavior of all taxpayers in the
same business sector, scale, and location.
An overview of a specific financial measure of all taxpayers will be obtained
from the mapping results. If there are taxpayers who deviated from general
standards, it can be an indication that the taxpayer is have made mistakes
or even tax fraud.
D. Law Enforcement
To assure taxpayers in fulfilling their tax obligations, DGT carries out law
enforcement activities. Eventually, law enforcement activities will provide positive
impact to voluntary taxpayers compliance.
There are three forms of law enforcement carries out by DGT, namely audit,
collection, and investigation. In addition to provide positive impact to the
increase of taxpayers voluntary compliance, the law enforcement activities are
also expected to provide a short-term impact of contribution to the tax revenues.
Therefore, the law enforcement activities should be conducted in measurable,
consistent, and professional manner. Implementation of law enforcement will
minimize disputes between taxpayers and DGT.

1. Audit

81
As stipulated in the Article 29 paragraph (1) of Law on General Provisions
and Tax Procedures, Director General of Taxes is authorized to conduct
the implementation of the tax laws.
Audit is a preliminary law encforcement act conducted by DGT. Audit to
test compliance aims to test the accuracy of Tax Returns which will produce

2012 Annual Report

audits to test taxpayers compliance and for other purposes in respect to

Notice of Tax Assessment. Whereas, audit for other purposes is not


intended to issue Notice of Tax Assessment but to implement certain tax
for remote areas, Information Exchanges with other countries and other
purposes.
Audit to test compliance is conducted based on the result of risk analysis
on taxpayers profiles or based on the result of information, data, report,
and denunciation (Informasi, Data, Laporan, dan Pengaduan/IDLP) analysis,

Directorate General of Taxes

regulations, such as in order to determine the provision of tax incentives

which shows any indication of taxpayers incompliance. In addition, the

Tax audit has limitations due to the limited number of tax auditors compared
to the number of taxpayers. In order to minimize the gaps between the
numbers of taxpayers to be audited and the tax auditors, DGT need to
design tax audit strategies.
DGTs strategies in the implementation of audit in 2012 are described as
follows.
1. Development of computerized taxpayer selection criteria system.
By using IT application, taxpayer financial data was analyzed and
compared with its industries. The results is initial indication of taxpayers
compliance level.

Photo by M. Setiawan

MANAGEMENT DISCUSSION AND ANALYSIS

audit is also conducted in case of tax refund request.

2. Improvement on special audit instruction. In order to optimize tax


auditor and to improve audit coverage, DGT Head Office authorized

82

to give instruction to low routine audit load tax office using criteria
selection.
2012 Annual Report

3. Determining audit focus on certain sector. To generate revenues in


current year, DGT has focusing on special sectors with high shares of
revenues contribution, sectors with low level of compliance in 2011,
and high profile industries to be audited.
4. Determining audit focus on certain individuals. In addition to special
sectors focus audit, DGT also focusing on certain individuals especially

Directorate General of Taxes

professionals and individuals that related with corporate taxpayers


being audited in the current year.
5. Improvement of human resources capacity through intensive training
and audit workshop.
6. Implementation of audit cooperation with the Financial and
Development Supervisory Board (BPKP) under a State Revenue
Optimization Team, and audit cooperation with Directorate General of
Customs and Excise (DGCE), namely Joint Audit Committee of DGT

MANAGEMENT DISCUSSION AND ANALYSIS

and DGCE.
7. Formulation and refinement of audit regulations.
8. Audit quality control through review of audit report and peer review on
the audit process.
9. Procurement and development of audit supporting system and
infrastructure.
Audit Guidelines and Modules Issued in 2012
Guidelines

Audit techniques and methods to test compliance to the tax


obligation fulfillment

Preparation of audit program to test compliance to the tax


obligation fulfillment

Preparation of working paper to test compliance to the tax


obligation fulfillment

Drafting of audit report to test compliance to the tax obligation


fulfillment

Audit peer review policy

Modules

Technique Guidelines for Audit of Banking Sector

Technique Guidelines for Audit of Islamic Banking Sector

Technique Guidelines for Audit of Advertising Sector

Analysis Guidelines for Financial Statements

In-house Training of Computer-based Audit Technique

Multi National Enterprise Audit Group

Transfer Pricing for Intermediate Level

Transfer Pricing for Executive

Technique Guidelines for Audit of Contractors of Oil and Gas


Cooperation Contract Taxpayer

Business Process and Taxation Aspect of Geothermal Mining


Industry

Audit of Contractors of Oil and Gas Cooperation Contract Taxpayer

83

By the issuance of the Government Regulation Number 79 Year 2010


and Gas Activities, DGT authorized to conduct audit on Contractors of Oil
and Gas Cooperation Contract (KKKS Migas) taxpayer since 2012.
KKKS Migas taxpayers adopt the uniformity principle both for the purposes
of calculating taxes and for the purposes of calculating profit sharing in

2012 Annual Report

concerning Costs Recovery and Provisions on Income Tax in Upstream Oil

the implementation of the Production-Sharing Contract. If there are any


Tax conducted by DGT and profit-sharing audit conducted by the Financial
and Development Supervisory Board, a joint discussion between both
institutions needs to be done.
In March 2012 DGT, the Financial and Development Supervisory Board, and
the Upstream Oil And Gas Regulatory Special Task Force (BP Migas) made

Directorate General of Taxes

differences in the audit findings between the audit of Corporate Income

a Joint Memorandum of Understanding Number 0111/BPC0000/2012,


Calculation and Taxation of KKKS Migas-Exploitation Phase, and Audit of
Operating Cost of KKKS Migas-Exploration Phase.
Implementation of the memorandum of understanding includes several
activities such as audit schedule and audit activities toward 65 KKKS Migas
have been carried out from April 2012 until April 2013.
Audit of Mineral and Coal Mining Taxpayer
There are specific issues related to the tax treatment of mineral and coal
mining taxpayers especially who conduct business under a contract with
the government.
In accordance with the tax potency exploration of mineral and coal mining
taxpayers, during 2012 DGT has carried out several activities.
1. Coordination with other related institutions, namely the Ministry
of Commerce, the Ministry of Energy and Mineral Resources, and
the Financial and Development Supervisory Board to provide data
associated with the export volume of mineral and coal, mineral and
coal production data, and audit results regarding the calculation of
royalties or Coal Production Fund (Dana Hasil Produksi Batubara) of
mineral and coal mining companies.

MANAGEMENT DISCUSSION AND ANALYSIS

MoU-406/D5/04/2012, KEP-37/PJ/2012 concerning Audit of Profit-Sharing

2. Providing assistance to the DGTs operational units if there are any

84

problems in the implementation of the audit.


3. Submission of proposals for tax rulings related to Coal Contract of

2012 Annual Report

Work (Perjanjian Pengusahaan Pertambangan Batubara) renegotiation


in order to avoid multiple interpretations of the provisions stipulated in
the contract.
Audit of Geothermal Business
In 2011 DGT has conducted audit on several geothermal taxpayers.
Directorate General of Taxes

Development Supervisory Board, in which DGT conducted audit of the tax

MANAGEMENT DISCUSSION AND ANALYSIS

Joint audits were carried out with the auditor team of the Financial and

Audit Treatment Related to Transfer Pricing

obligations fulfillment whereas the Financial and Development Supervisory


Board audited the governments right fulfillment of the geothermal activity.
In 2012, DGT prepared the Module of Business Process and Taxation
Aspect in Geothermal Mining Business Industry which expected to be a
referrence in the treatment and audit of Geothermal Business Taxpayer.

The Article 18 paragraph (3) of Income Tax Law mandated the Director
General of Taxes to adjust the amount of income, deduction, and debt as
the base to calculate the amount of Taxable Income for affiliated taxpayers in
line to arm`s length principles. Accordingly, DGT has to ensure that transfer
pricing is not used by taxpayers to avoid tax (abuse of transfer pricing).
DGT also has to ensure that the method used, comparable selected, and
transfer price determined by taxpayers at the time of transactions with the
related party, particularly transactions done by multinational companies,
are in accordance with the arms length principle.
Transfer pricing mostly involves cross border transactions, hence
cooperation with other countries is deemed necessary, either in the form
of tax treaty or Exchange of Information (EoI).
Audit Performance
In order to assess the audit performance, DGT uses two approaches,
namely the audit completion quantity approach and audit result quality
approach. Audit performance using quantity approach is assessed based
on the realization of audit completion compared to the target of audit
completion. The audit completion standard is based on the audit of Annual
Corporate Income Tax Returns (all-taxes corporate audit). Audit scope
other than all-taxes corporate audit was converted so that it would be
equivalent to all-taxes corporate audit.

On the other hand, the audit performance using quality approach is


assessed by calculating the contribution of audit activity to the total tax

85

revenues, which is by comparing between the value of refund discrepancy


added with the revenue from audit and the total of tax revenues. Refund
the refund requested by taxpayers through Annual/Periodic Tax Returns.
Whereas the revenue from the audit result is calculated from the payment
of Notice of Tax Assessment in the period prior to the collection.

Audit Completion Target (converted result)

28,618.81 reports

Audit Completion Result (converted result)

29,487.00 reports
103.03%

Percentage of Target Achievement


Revenues Target from Audit

Rp13.30 trillion

Revenues from Audit

Rp14.24 trillion
107.07%

Percentage of Target Achievement

Rp2.86 trillion

Refund Discrepancy

Rp752.37 trillion

Tax Revenues

2.27%

Percentage of Audit Result and Refund Discrepancy to the Tax


Revenue

Numbers of Audit Reports and Tax Auditor, 20082012


2012

2011

2010

2009

2008

Total Audit Reports (actual)

55,666

61,351

64,988

69,15

21,178

Total Tax Auditors


(excluding Tax Investigators)

4,110

4,113

4,159

2,744

2,812

MANAGEMENT DISCUSSION AND ANALYSIS

2%

Percentage of Revenue from Audit and Refund Discrepancy to


the Tax Revenues

Year

Directorate General of Taxes

Audit Performance, 2012

2012 Annual Report

discrepancy is the amount of tax that can be retained by the auditor on

2. Tax Collection

86
As stipulated in Law Number 19 Year 1997 concerning Tax Collection
2012 Annual Report

with Coerce Warrant as amended by the Law Number 19 Year 2000, tax
collection is a series of action in order for tax bearer to pay tax debt and
tax receivable collection cost by reprimanding or warning, undertaking
immediate collection and all at once, notifying Coerce Warrant, proposing
restrain

order,

conducting

confiscation,

confinement,

and

selling

confiscated goods.

Directorate General of Taxes

Referring to the Article 18 of Law on General Provisions and Tax Procedures,


the basis for tax collection is Notice of Tax Collection, Notice of Tax
Underpayment Assessment, and Notice of Additional Tax Underpayment
Assessment, and Notice of Tax Correction, Appeal Decision, and Judicial
Review Decision, which cause the increasing amount of tax payable.
DGT conducts tax collection based on risk-based collection. Initially, DGT
promotes persuasive approach in accordance with the level of taxpayers

MANAGEMENT DISCUSSION AND ANALYSIS

compliance in paying off the tax debt. The higher level of risk requires
enforced collection approach.

Uncollectible Risk Level Group


Priority Scale

Description of Risk Level

Priority I
(total score > 70)

group of taxpayers with low risk of tax receivable uncollectible

Priority II
(40 < total score < 70)

group of taxpayers with medium risk of tax receivable uncollectible

Priority III
(total score < 40)

group of taxpayers with high risk of tax receivable uncollectible

Risk management of tax collection is applied in determining the risk of


uncollectible tax arrears and the priority of tax collection to encourage the
achievement of strategic objectives of tax collection.
In addition to the risk level analysis, DGT also determines the main priorities
of tax collection and implements specific strategies of collection as follows:

1. tax arrears which will be expired in current year;


2. taxpayers who have indication of bankruptcy, are in the process of

87

bankruptcy, or have completed the bankruptcy process;


3. taxpayers who have indication of going to be liquidated, or in the
4. taxpayers related to the corporate action such as merger and acquisition.
Tax collection which has been conducted by DGT can still be optimized
further through the improvement of some crucial factors, which described

2012 Annual Report

process of liquidation; and

as follows.

the implementation of the Government Regulation Number 31 Year


2012 concerning Provision and Collection of Tax-Related Data and
Information.
2. Harmonization of banking and tax regulation, particularly to mitigate
the risk of both the bank and DGT. It is related to the taxpayers who
have tax debt and bank debt at the same time, with the taxpayers

Directorate General of Taxes

1. Utilization of third party data, particularly assets and debtor tracing, as

assets as collateral in order to obtain credit from banks. One of the


obtain a Tax Clearance (SKF) from DGT before applying for a loan to
the bank.
3. Improving the quality and quantity of the Tax Bailiff who is the frontline
of tax collection.
4. The adoption of international best practice in tax collection, among
others by the implementation of online auction and the synchronization
of bank data and tax debt data to conduct immediate account blockage.
5. Cooperation with Directorate General of Customs and Excise and local
governments in conducting joint tax collection to the taxpayers who
have tax debts, custom and excise debts, and local taxes debt.
6. Ratification of Convention on Mutual Administration Assistance in Tax
Matters in order to expand the scope of the tax treaty partner country
to be able to meet the assistance request in collecting taxes on tax
bearers who have been abroad. In 2012, the assistance request of
foreign tax collection was still limited to eight partner countries based
on the Director General of Taxes Regulation Number PER-42/PJ/2011
concerning Procedures for Tax Collection Assistance based on a Tax
Treaty.
7. Simultaneous tax collection by several different tax offices, especially
for the group company which registered in different tax offices and has
tax debts so that the tax collection can be done at once and for all for
the taxpayers in the same group.

MANAGEMENT DISCUSSION AND ANALYSIS

regulations that need to be aligned is the obligation of the client to

8. Improve cooperation with other law enforcement institutions, among


others, the Indonesian National Police and the Attorney General Office.

88

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

Based on the audit results of the Audit Board (BPK) to the tax arrears in
2012 DGTs Financial Report, there were additional tax arrears amounting
to Rp72.67 trillion and the reduction amounted to Rp85.65 trillion. The
tax arrears ending balance per December 31, 2012 amounted to Rp70.72
trillion.

Tax Arrears Balance, 20122011


Type of Tax

December 31, 2012


(Rp)

December 31, 2011


(Rp)

Increase/
Decrease (%)

Income Tax Article 21

1,391,617,937,284

1,085,067,767,115

28.25

Income Tax Article 22

468,432,815,179

466,665,742,712

0.38

Income Tax Article 23

4,918,350,082,964

1,971,735,365,857

149.44

Income Tax Article 25 Individual

1,218,354,326,214

1,011,913,424,152

20.40

Income Tax Article 25 Corporate

18,473,224,608,352

14,272,978,070,717

29.43

2,093,962,968,364

2,831,091,117,252

(26.04)

589,715,652,210

517,874,742,847

13.87

15,704,901,728,814

42,235,408,556,549

(62.82)

Domestic Sales Tax on Luxury Goods

176,236,958,386

208,754,851,900

(15.58)

Land and Building Tax Rural Sector

2,996,934,810,828

2,401,365,978,916

24.80

Land and Building Tax Urban Sector

11,591,237,794,773

11,291,484,268,102

2.65

Land and Building Tax Plantation Sector

661,307,597,822

394,209,918,227

67.76

Land and Building Tax Forestry Sector

558,001,107,119

630,580,993,822

(11.51)

7,587,645,821,760

5,602,915,905,581

35.42

15,396,781

691,914,937

(97.77)

2,291,242,280,831

1,878,627,837,655

21.96

70,721,181,887,681

86,801,366,456,347

(18.53)

Income Tax Article 26


Final Income Tax and Exit Tax
Domestic VAT

Land and Building Tax Mining Sector


Other Indirect Tax
Income Tax Collection Interest
Total

Contribution of Tax Collection to the Tax Arrears Payment, 2012


Tax Collection Action

Value (Rp)

89

%
63.94

Notification of Coerce Warrant

3,505,451,031,136

28.63

441,745,109,272

3.61

8,934,329,146

0.07

418,893,539,771

3.42

39,526,536,356

0.32

12,242,294,182,529

100.00

Confiscation
Auction
Account Blockage
Prevention
Total

As part of the reduction in tax arrears value amounting to Rp85.65 trillion,


in 2012 DGT managed to collect tax arrears amounted Rp12.24 trillion.
3. Investigation

remedium) by DGT according to the mandate of the laws. Investigation on


tax crime is a series of activities conducted by Tax Investigator to find and
collect evidence in order to uncover a criminal act in the field of taxation
and to find the suspect. Tax Investigator is DGT official who is granted with
special authority to carry out tax criminal investigation according to the
prevailing laws and regulations.
In addition to the authority to conduct tax criminal investigations, Tax
Investigator also has the authority to investigate the crime of money
laundering based on Law Number 8 Year 2010 concerning Prevention and
Eradication of Money Laundering.
The investigation process begins with the analysis of information, data,
report, and denunciation. If strong indication of tax crime found, it will be
followed by proposal for verification of preliminary evidence. Should the
preliminary evidence of tax crime revealed, it will be followed by proposal
for investigation.

MANAGEMENT DISCUSSION AND ANALYSIS

Tax criminal investigation is the ultimate law enforcement attempt (ultimum

Directorate General of Taxes

7,827,743,636,848

2012 Annual Report

Reprimand Letter

Performance of Preliminary Evidence Verification, 2012


Issuance of Preliminary Evidence Verification Warrant

574 letters

Report of Preliminary Evidence Verification (Preliminary Evidence


Verification completed) followed by:

462 reports

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

90

Investigation Proposal

50 reports

The Article 8 paragraph (3) of Law on General Provisions and Tax


Procedures

131 reports

Minutes of Findings

42 reports

Issuance of Notice of Tax Assessment

5 reports

Discontinue

234 reports

Notes:

The Article 8 paragraph (3) of Law on General Provisions and Tax Procedures regulates the

Minutes of Findings is a summary report but there is a potential of tax payable.

Discontinue is a report of preliminary evidence verification which is closed, if there is no

voluntary disclosures of incorrectness by the taxpayer.

indication of a crime, or the individual taxpayer has deceased, or else.

Modus Operandi of Tax Crime, 2012


Modus Operandi

Total

Withholding but did not pay the tax withheld

26 cases

Issuing Tax Invoice not based on actual transactions

16 cases

Skimming profits

4 cases

Issuing fake Tax Payment Slip

3 cases

Did not file the Tax Return

1 cases

Total

50 cases

Investigation Performance, 20082012


No.
I

Description

2012

2011

2010

2009

2008

Investigation Submitted to Attorney Office


A

P-19 Status
Amount of State Loss
(billion rupiah)
Number of Suspects

P-21 Status
Amount of State Loss
(billion rupiah)
Number of Suspects

20

14

19

24

1,540

233

162

1,412

12

16

13

27

24

19

24

11

144.7

169

509

329

131

25

18

16

18

11

91
Photo by M. Setiawan

II

Description

2012

2011

2010

2009

2008

Cases Convicted
15

13

18

13

Amount of State Loss (billion rupiah)

1,550

58

409

288

463

Fines (billion rupiah)

3,270

42

301

633

115

19

14

11

14

17

Number of Defendants
Notes:

P-19 Status: dossiers need completion

P-21 Status: dossiers are complete and can be forwarded to prosecution stage

The number of tax criminal cases which have been followed up by DGT

Directorate General of Taxes

26

Total of Convicted Cases

2012 Annual Report

No.

and the files were declared complete by the attorney (P-21) in the last five
105 cases have been declared complete by the attorney and 85 of whom
had been convicted in the court with verdict of fines amounting around
Rp4.36 trillion. The most tax criminal cases have been dominated by the
case of fake tax invoice which is not based on actual transactions (fictitious
Tax Invoice) and treasurer.
The high profile tax criminal cases was the Asian Agri case with the
amount of state loss amounted to Rp1.25 trillion. The case was closed by
the Cassation Council of Supreme Court with the verdict of two years in
prison with one year probation and fines of more than Rp2.5 trillion. Asian
Agri case was initially acquitted by the Central Jakarta District Court and
upheld by the Verdict of Jakarta High Court, before finally canceled by the
cassation verdict of the Supreme Court in December 2012.
Several factors that support the success of the investigation, among others:
1. deep analysis of information, data, reports, and denunciation which is
followed by the verification of preliminary evidence;
2. capacity improvement of Tax Investigator, especially in the legal aspect;
3. intensive coordination in the preparation of case files so that
investigation can proceed to lawsuit;
4. various cooperations with several institutions, namely the Indonesian
National Police, the Attorney General Office, the Indonesian Financial
Transaction Reports and Analysis Center, and the Ministry of Law and
Human Rights.

MANAGEMENT DISCUSSION AND ANALYSIS

years (2008 to 2012) have a tendency to increase during the years. In total

E. Tax Disputes Settlement

92
Tax disputes settlement has become DGTs main concern in providing fairness
2012 Annual Report

and law certainty for the taxpayers. In settling tax disputes, DGT guarantees the
taxpayers rights so that they can use their rights in going through processes of
certain services. The processes can be found at several institutions, which can be
settled at DGT or Tax Court and the Supreme Court. The settlement process in
DGT consists of processes of tax objection, correction, deduction, annulment,
and cancellation of tax assessment. Processes settled outside the DGT are appeal
and lawsuit processes which are settled at the Tax Court and review process which

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

must be requested by taxpayers or DGT to the Supreme Court through the Tax
Court.
1. Objection,

Correction,

Cancellation

Deduction,

Annulment,

and

Legal attempts that can be taken by taxpayers if they disagree with any tax
assessment are:
1. objection over Notice of Tax Underpayment Assessment (SKPKB),
Notice of Additional Tax Underpayment Assessment (SKPKBT), Notice
of Nil Tax Assessment (SKPN), Notice of Overpayment Assessment
(SKPLB), Notice of Land and Building Tax Payable (SPPT), Notice of
Land and Building Tax Assessment (SKP PBB), Notice of Conveyance Tax
Underpayment Assessment (SKBKB), Notice of Additional Conveyance
Tax Underpayment Assessment (SKBKBT), Notice of Conveyance Tax
Overpayment Assessment (SKBLB), Notice of Nil Conveyance Tax
Assessment (SKBN), and other withholding tax by a third party;
2. correction of Notice of Tax Assessment (skp), Notice of Tax Collection
(STP), and other tax assessment/decision for any mistyping,
miscalculations, and mistakenly applied provisions of tax laws and
regulations;
3. deduction or annulment of administrative penalties either due to the
negligence of taxpayers or not;
4. deduction or cancellation of incorrect Notice of Tax Assessment;
5. deduction or cancellation of incorrect Notice of Tax Collection;
6. deduction of administrative penalty for Land and Building Tax;
7. deduction of Land and Building Tax and Conveyance Tax payable; and
8. cancellation of tax audit result or notice of tax assessment evaluation
without notice of audit result or final discussion of audit results with
taxpayers.
In order to monitor and to improve the quality of services, in 2012 DGT
Head Office through Directorate of Objection and Appeal conducted peer
review to regional tax offices.

Settlement of Objection, Correction, Deduction, Annulment, and Cancellation of


Tax Assessment, 2012

93
Income Tax

Type of Services

Total

2,966

6,610

7,070

16,646

Correction

824

663

3,754

5,241

21,434

21,434

6,674

8,831

1,717

17,222

976

1,473

123,543

125,992

1,684

1,521

46

3,251

72

79

13,131

19,170

157,564

189,865

Basic Tax Deduction


Deduction or Annulment of Administrative
Penalties
Deduction or Cancellation of tax assessment
Deduction or Cancellation of Notice of Tax
Collection
Cancellation of Audit Result/Notice of Tax
Assessment as a Result of Audit
Total

If somehow taxpayers were disagree or dissatisfied on objection decisions


issued by DGT, taxpayers may use their rights to request for appeal to the
Tax Court. Other than that, taxpayers or tax bearers may also use their
rights to request for lawsuit to Tax Court on:
1. execution of Coerce Warrant, Notice of Seizure, or Notice of Auction;
2. prevention order decision in the frame work of tax collection;
3. decision that relate to the execution of tax assessment, other than
those stipulated in the Article 25 paragraph (1) and the Article 26 of
Law on General Provisions and Tax Procedures; or
4. issuance of notice tax assessment or decision of objection does not
conform to the procedures stipulated in tax laws.

MANAGEMENT DISCUSSION AND ANALYSIS

2. Appeal and Lawsuit to the Tax Court

Directorate General of Taxes

Objection

2012 Annual Report

VAT/Sales
Land & Building
Tax on Luxury
Tax
Goods

Distribution of Appeal and Lawsuit Verdicts for each Letters of

94

Verdict Accepted by DGT, 2012

2012 Annual Report

Letters of Verdict

Appeal

Total

Rejected

560

421

981

Partially Granted

619

48

667

Fully Granted

850

146

996

65

40

105

17

19

419

411

830

Added

Total

2,516

1,083

3,599

113

119

Cancelled
Eliminated from Disputes Lists

Directorate General of Taxes

Lawsuit

Unaccepted

Corrected due to Errors in Writing and/or Calculation

Notes:

MANAGEMENT DISCUSSION AND ANALYSIS

Corrected due to Errors in Writing and/or Calculation is a verdict which revised previous verdict.

Based on table above, the Letters of Verdict namely Rejected, Eliminated


from Disputes Lists, and Added show that DGT has won either in the
appeal or lawsuit which amounted to 1,831 Letters of Verdict from a total
of 3,599 Letters of Verdict or 50.88%.
DGT conducted various strategies in 2012 to optimize the performance in
handling appeal and lawsuit, which were as follows:
1. regulation harmonization which has been composed by DGT along
with external party such as Directorate General of Customs and Excise
and Tax Court;
2. improving court officers litigation ability by training, education, and
in-house training;
3. establishment of a team with certain abilities to represent DGT in court
on certain cases;
4. request to Tax Court to submit the Minutes of Hearing;
5. request to put the Honorary Council back into effect on Tax Court. To
put it more concrete, submission of written report to Honorary Council
regarding unmeticulous judges decisions in Tax Court should be
implemented as part of solution programs;
6. data synchronization between DGT and Tax Court through application
that connected the two institutions;

7. drafting of appeal and lawsuit procedures that will be conducted by


regional tax offices as a follow up of the establishment of Tax Court

95

outside Jakarta; and


8. comparative study of tax disputes settlement on Australia and Japan
countries that needed to be settled in Court Tax.
In 2012, Yogyakarta has been appointed as the pilot project of Tax Court
outside of Jakarta in order to improve the services on handling disputes of

2012 Annual Report

due to the fact that there are not many tax disputes on those two

appeal and lawsuit. For the next phase, it will be held in Surabaya, Medan,
Makassar, and Balikpapan.

Verdicts over appeal or lawsuit from the Tax Court are the final verdicts and
legally binding. However, all parties, both taxpayers and DGT, still have
the rights to take an extraordinary legal attempt, namely Review to the
Supreme Court. Review can be filed within a period of three months at the

Directorate General of Taxes

3. Review

latest since the verdicts are sent by the Tax Court.

1. the Tax Court verdicts are based on falsity or deceit of the opposite
party which reveals after the cases have been decided or based on
evidence which at a later time was declared as false by the criminal
judges;
2. there are new written proofs which are vital and prescriptive, that if
found out at the time of trial at the Tax Court would result in different
verdicts; and
3. some issues that were not charged or more than what have been
charged have been granted, unless what have been decided under the
Article 80 paragraph (1) letters b and c of Tax Court Law;
4. concerning a part of the lawsuit which is yet to be decided without
being given duly considerations; or
5. there is a verdict which is clearly not in accordance with the provisions
of the prevailing laws and regulations.
Filing of Review to the Supreme Court by DGT is done through Memory of
Review. Upon the Review to the Supreme Court filed by taxpayers, DGT is
obliged to reply in the form of Counter Memory of Review.

MANAGEMENT DISCUSSION AND ANALYSIS

Review can be filed by either taxpayers or DGT in terms of:

Filing of Review and Counter Review to the Supreme Court, 2012

96

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

Type of Tax

Memory
of Counter
Review

Memory of
Review

Total

Income Tax

518

102

620

VAT/Sales Tax on Luxury Goods

713

212

925

12

1,238

319

1,557

Land & Building Tax/Conveyance Tax


Total

Distribution of Verdicts of Review from the Supreme Court, 2012


Applicant

Rejected

Granted

Total

DGT

239

246

Taxpayers

174

181

Total

413

14

427

F. Case Handling in Courts other than Tax Court


In carrying out the task of fiscal authority, DGT faces various potential legal
problem with taxpayers, third party, or society. Problem regarding tax assessment
will be solved in either DGTs internal environment or Tax Court. As for other
legal problems, the settlement were done aside from District Court, namely the
State Administration Court, the Commercial Court, the Supreme Court, and the
Constitutional Court.

DGT has to deal with lots of legal problems in judicative institutions other than Tax
Court, within the scope of:

97

1. judicial review at the Constitutional Court and the Supreme Court;


other institutions, in addition to conducting other acts related to the case
handling;
3. provide legal opinions related to the DGTs tasks and functions;
4. assistance in bringing experts and witnesses into presence; and
5. assistance to DGT employees or retired employees who are asked for their

2012 Annual Report

2. handling of cases at court other than the Tax Court, arbitrary institutions, or

statements as witnesses or experts, or asked for other statements by the

Cases Occurred Before 2012 and Still on Progress


Judicative Institutions

Total Case
22

State Administrative Court

Constitutional Court (Judicial Review)

Supreme Court (Judicial Review)

Cases Occurred, 2012


Judicative Institutions

Total Case

District Court/Commercial Court

14

State Administrative Court

Constitutional Court (Judicial Review)

Supreme Court (Judicial Review)

Judicial Review Handled and Tenable, 2012


Case

Judicative Institutions

Judicial Review on the Article 4 paragraph (1) of Land & Bulding


Tax

Constitutional Court

Review on the Article 21 and 26 of Income Tax Law regarding


profit sharing with local governments

Constitutional Court

MANAGEMENT DISCUSSION AND ANALYSIS

District Court/Commercial Court

Directorate General of Taxes

authorized parties.

G. Services

98
One of DGTs strategic objectives in the perspective of its stakeholders is high
2012 Annual Report

trust from public. In order to gain that objective, DGT must be able to maintain
the satisfaction level from the society with excellent tax services.
Excellent tax services may also be achieved through ongoing quality services
improvement. If needed, periodical evaluation may also be done to measure the
effectiveness of the tax services delivery.

Directorate General of Taxes

In 2012, DGT held a survey to measure the Public Satisfaction on Tax Services
which done by PT Surveyor Indonesia. The survey was conducted in 331 tax
offices with the amount of respondent samples of 68 taxpayers for each tax office,
or 22 thousand respondents or so in total. The survey measures several elements
of services, namely:
1. application and information access;
2. human resources;

MANAGEMENT DISCUSSION AND ANALYSIS

3. SOPs; and
4. facilities.
Based on the survey results, the taxpayers satisfaction index on DGT services
reached 3.093 (scale of 14) or 77.3%. The amount reflected that the service user
is quite satisify with the service given by DGT.
As comparison, DGT earned the taxpayers satisfaction index as much as 3.9 (scale
of 15) or 78% from the survey of Public Satisfaction of the Ministry of Finances
Services held by Ministry of Finance in cooperation with Bogor Agricultural
University. The elements of service that measured within the survey were as follows:

rseta

Photo by Tomy Nu

1. officers skills;
2. time of completion;

99

3. information on terms;
4. information disclosure;
2012 Annual Report

5. adherence to procedures;
6. suitability on cost payment;
7. officers attitude;
8. access to service offices;
9. supporting environment; and
10. imposition of penalties.

by PT Surveyor Indonesia. Based on the survey results, DGT obtained public


trust index in the amount of 84.16. Furthermore, as much as 49.51% respondents
stated DGTs image is much better than the previous years while 43.52% stated
that it is still the same with previous year.
The DGTs commitment in providing excellent service can be seen from the

Directorate General of Taxes

In 2012, DGT also held a survey to measure the public trust which was conducted

completion of the DGT Quick Wins in Tax Services. In 2012, the total amount
requests. From that total amount, as much as 98.71% were able to be fulfilled by
DGT.
The DGT Quick Wins in Tax Services
No.

Type of Services

1.

Settlement for the Request of Taxpayer Identification Number Registration

2.

Settlement for Request of Confirmation as a Taxable Person for VAT Purposes

3.

Settlement for Request of VAT Refund

4.

Settlement for Disbursement of Refund Claim

5.

Settlement for Objection of Income Tax, VAT, and Sales Tax on Luxury Goods

6.

Settlement for Request of Notice on Tax Exemption of


Income Tax-Article 22 (Import Tax) Withholding

7.

Settlement for Request of Land and Building Tax Deduction

8.

Settlement for Registration of New Tax Object through Office Verification

9.

Settlement for the Fully Complete Transfer of Land and Building Tax Objects and Subjects

10.

Settlement for the Request of Notice on Tax Exemption of Income Tax-Article 23

11.

Withholding Settlement for Request of Notice on Tax Exemption of Income Tax


Withholding on Time Deposit, Savings, and Central Bank of Indonesia Discount
Interest Received or Earned by the Pension Fund whose Establishment has been
Authorized by the Minister of Finance

MANAGEMENT DISCUSSION AND ANALYSIS

of taxpayers request for the DGT Quick Wins in Tax Services reached 2,638,189

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

100

No.

Type of Services

12.

Settlement for the Request of Notice on Tax Exemption of Income Tax on Income
from Transfer of Right on Land and/or Building

13.

Settlement for Request of Notice on Tax Exemption of VAT on Certain Taxable


Goods

14.

Settlement Request of Land and Building Tax Objection

15.

Settlement for Request of Deduction or Annulment of Administrative Penalties

16.

Settlement for the Request of Deduction or Cancellation of Inappropriate Tax


Assessment

The amount of the Quick Wins in Tax Services will change in the coming years, due
to the transfer of tax collection authority for Rural and Urban-Land and Building
Tax to local government which will take into effect in 2014.
Performance of Kring Pajak 500200
As an Information Service Center, Kring Pajak 500200 performs the function as
the provider of information service, general tax counseling, and electronic tax
application consultation. As Tax Complaint Center, Kring Pajak 500200 receives
and manage the complaint from public to support good corporate governance.
Types of complaints handled cover alleged violation of the code of conduct,
interpretations on the rules of taxation issues, as well as the services and facilities
that do not meet standards. In order to support the handling of various complaints,
the channel provided also comes in variety, namely through letter, facsimile,
e-mail, phone, and walk-in (on-site complaints).

hmat Taufiq

Photo by A. Rak

Performance of Kring Pajak 500200, 2012


Information Services
Month

Calls Answered
Total

Incoming
Calls

Calls Answered
Total

28,855

76.69

714

493

69.05

February

35,437

30,969

87.39

720

576

80.00

March

47,723

37,408

78.39

883

599

67.84

April

36,408

31,835

87.44

633

552

87.20

May

23,390

22,569

96.49

473

437

92.39

June

24,856

23,841

95.92

519

461

88.82

July

30,294

26,691

88.11

695

530

76.26

August

22,803

22,051

96.70

515

456

88.54

September

24,777

23,036

92.97

506

424

83.79

October

21,626

18,974

87.74

525

409

77.90

November

27,556

23,467

85.16

623

454

72.87

December

26,473

22,552

85.19

596

430

72.15

358,968

312,248

86.98

7,402

5,821

78.64

Total

Performance of Kring Pajak 500200 in Contact Center Awards, 20092012


Year

Awards Title

Awards Received

2009

The Best Contact Center Indonesia Award 2009

1 award

2010

The Best Contact Center Indonesia Award 2010

2 awards

2011

The Best Contact Center Indonesia Award 2011

8 awards

APAC 2011 Top Ranking Performers in the Contact Center World

2 awards

World-Wide 2011 Top Ranking Performers in the Contact Center World

1 award

2012

The Best Contact Center Indonesia Award 2012

10 awards

APAC 2012 Top Ranking Performers in the Contact Center World

3 awards

World-Wide 2012 Top Ranking Performers in the Contact Center World

1 award

Notes:
The Best Contact Center Indonesia Award held by Indonesia Contact Center Association
APAC/World-Wide Top Ranking Performers in the Contact Center World held by the Contact Center World

MANAGEMENT DISCUSSION AND ANALYSIS

37,625

Directorate General of Taxes

January

2012 Annual Report

Incoming
Calls

101

Complaint Services

H. Tax Information Dissemination

102
Tax information dissemination policy as stipulated in the Director General of Taxes
2012 Annual Report

Circular Letter Number SE-98/PJ/2011 concerning Guidelines for Preparation


of Working Plans and Reporting of Dissemination Activities, took affect in 2012.
Based on the policy, each office begins to arrange working plans for dissemination
which focuses on three targets, namely to candidate, new, and existing taxpayers.
Tax information dissemination to candidate taxpayers is performed to build tax
awareness. New taxpayers are those who have been listed in the previous year
Directorate General of Taxes

but have never filed their Tax Return and/or paid/deposit tax using Tax Payment
Slip. Tax information dissemination for new taxpayers is carried out to increase the
understanding and willingness to comply. As for existing taxpayers, tax information
dissemination is conducted to maintain the commitment and compliance of
taxpayers.
In 2012 DGT performed education and training activities for the entire tax
information dissemination team. These trainings aim to increase the competencies

MANAGEMENT DISCUSSION AND ANALYSIS

of team members that have been formed by regional tax offices and tax offices.
In order to create a more structured pattern of tax information dissemination
DGT has constructed new dissemination medium namely Taxpayer Identification
Number Starter Kit: Basic Guidelines for Individual Taxpayers. The starter kit
consist of one interactive CD and three booklets for individual taxpayers, each for
employees, professionals, and entrepreneurs. It is expected that new taxpayers
are able to easily understand their rights and obligations.
To evaluate the effectiveness of tax information dissemination activities, in 2012
DGT initiated a survey which is conducted by an independent surveyor, with a
score of 73.744.

The Result of the Survey of Effectiveness Dissemination Activities, 2012

Medium

Very
Ineffective

Ineffective

Average

Effective

Very
Effective

0.95

4.65

32.84

49.62

11.94

Direct Dissemination

0.72

2.70

22.27

47.69

26.63

Television Talkshows

0.90

5.05

36.94

46.17

10.94

Radio Talkshows

2.43

10.15

44.88

35.19

7.35

Consultation Column

1.00

5.22

40.91

43.15

9.72

www.pajak.go.id

0.85

2.28

21.21

50.26

25.41

Average

1.14

10.02

99.52

181.38

76.66

Score

73.74

Note:
Total respondents: 22,508 taxpayers

the most effective medium for them to obtain tax information because they can
interact directly and ask several questions regarding tax problems.
I. Public Relations
Public relation activities conducted by DGT has the following objectives:
1. to increase public awareness on the importance of tax revenues for national
development;
2. to build public trust towards DGT (image); and
3. to encourage taxpayers to fulfill their taxation compliance.
In order to achieve these objectives, throughout 2012, DGT has performed several
public relations activities, namely:
1. tax information dissemination to internal and external parties by e-Magazine
and DGT official website at www.pajak.go.id;
2. advertisement by printed, electronic (television and radio), online, and outdoor
medium (train, train station, and airport);
3. interactive tax information dissemination by television and radio;
4. interaction with media or journalists by tax training or class to journalists,
media tour, media gathering, and interviews;

MANAGEMENT DISCUSSION AND ANALYSIS

Based on the survey, 26.63% of taxpayers declared that direct dissemination is

Directorate General of Taxes

Books

103

2012 Annual Report

5. analysis and response on news, opinion, and complaints about DGT which is
published on printed and online media;

104

6. publication of online and printed media of scrapbook PamorKu distributed


2012 Annual Report

internally, containing tax, monetary, and financial news;


7. public relation workshops in journalistic, newsletter, photography, and also
participate in workshops held by external parties such as workshop on How to
Handle Press Well held by Press Company Union;
8. participate as speaker in the National Conference of Corruption Eradication in
2012 held by the Corruption Eradication Commission;
9. joint public relation activity between DGT and other government institutions in
Directorate General of Taxes

Coordination Board of Government Public Relation (Bakohumas Forum);


10. press release to disseminate information on DGT policies and performance or
the latest tax issue;
11. cooperate with several institutions by signing mutual agreement/memorandum
of understanding regarding law enforcement, data and information exchange,
and others; and
12. ceremony award to taxpayers such as Taxpayer Award or Tax Role Model
Week, in both regional offices and tax offices.

MANAGEMENT DISCUSSION AND ANALYSIS


List of Press Release, 2012
Date

Theme of Press Release

January 2

In Pursuing Tax Collection, DGT Cooperates with Other Countries

January 3

DGT Disseminates Tax Information and Delivers Taxpayer Identification Numbers to Members of
Presidential Security Forces (Paspampres)

January 10

Tax Revenues Collection Strategy in 2012

January 16

Government has Stipulated Tax Regulation on Sharia Business Activities

January 17

Judicial Review Request on Land and Building Tax Law Rejected by Constitutional Court

January 18

DGT Expands the Medium for Filing Income Tax Return for the Tax Year of 2011

List of Press Release, 2012


Date

Theme of Press Release


Public Transportations are Excluded from Sales Tax on Luxury Goods

January 20

Civil Servant May Face Disciplinary Sanction if They Refuse to Comply to Tax Regulations

January 27

Certain Taxable Person for VAT Purposes are Obligated to File Their Periodic VAT Returns in the Form of
Electronic Data

February 13

DGT Confirms that No Taxpayers Files are Lost in the Robbery Incident of a Tax Office

February 20

DGT Does Not Impose Tax on Premium Reserve of Unit Link

February 23

DGT Consistently Carries Out Internal Supervision on its Employees


DGT Enhances Cooperation with the Indonesian National Police

March 14

Investigation on Taxpayers

March 19

President Filed His Annual Income Tax Returns for the Tax Year of 2011

March 30

DGT Prolongs the Service Working Hour to Receive Annual Income Tax Returns
DGT Urges Corporate Taxpayers to File Annual Income Tax Returns

April 26

Perpetrator of Fictitious Tax Invoice is Convicted and Sent to Prison

June 7

Joint Operation between DGT and Corruption Eradication Commission Succeeded in Revealing Tax
Violation

June 15

Statement from Director General of Taxes to the Entire DGT Employees regarding the Arrest of TH

June 20

The Appointment of State Owned Entreprises as VAT Withholder and Obligation to Submit Data and
Information
Employees of DGT Participate in State Defence Training

June 21

DGT Stipulate Institutions that Receive Hindus Compulsory Religious Donation Deductable from
Gross Income

July 13

Statement from Director General of Taxes on the Arrest of AS

August 9

Government Affirmed the VAT Regulations on Parking Facilities Services

September 17

DGT Responses to Tax Discussion on National Conference of Nahdlatul Ulama

September 21

Corruption Eradication Commission: Implementation of DGTs Code of Conduct is Good

October 3

Request on Judicial Review of Income Tax Law Rejected by the Constitutional Court

October 4

DGT Explanation on SL as Suspect

October 12

Director General of Taxes does not Complain, however Warn those Who Has Not Paid Taxes

November 9

Government Raise Non-Taxable Income Tax Bracket

November 30

Announcement on the 2012 Public Satisfaction Survey on DGT Taxation Services

December 4

DGT Commemorated World Anti-Corruption Day

December 20

Tax Offices Stay Open on December 31, 2012

December 28

DGT Expresses its Gratitudes to Taxpayers

MANAGEMENT DISCUSSION AND ANALYSIS

April 16

Directorate General of Taxes

March 8

2012 Annual Report

January 19

105

Signing of Mutual Agreement/MoU between DGT and External Party, 2012

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

106

Date

Parties in Agreement

Subject of Agreement

March 2

DGT, the Board of Supervisors Finance and


Development, and the Regulatory Task
Force for Upstream Oil and Gas (BP Migas)

Audit on Calculation of Profit Sharing and Taxes on Contractors


of Oil and Gas Cooperation Contract (KKKS Migas) in
Exploitation Stage and its Operational Cost in Exploration
Stage

March 8

DGT and Crime Investigation Division of


the Indonesian National Police (Bareskrim
Polri)

Coordination in Tax Law Enforcement

March 8

DGT and Security Maintenance Division of


the Indonesian National Police (Baharkam
Polri)

Coordination in Tax Law Enforcement

March 8

DGT and Intelligence and Security Division


of the Indonesian National Police (Baintel
Polri)

Intelligence Cooperation in Data and Information Collection

April 5

DGT and Deputy Attorney General for


General Crimes (Jampidum)

Coordination in Tax Law Enforcement

April 5

DGT and Deputy Attorney General for Civil


and State Administrative Crimes (Jamdatun)

Legal Disputes Settlement on Civil and State Administrative


Crime

April 5

DGT and Deputy Attorney General in


Intelligence (Jamintel)

Cooperation to Support the Performance of Tax Law


Enforcement

June 14

DGT and the Presidential Security Forces


(Paspampres)

Cooperation in DGTs and the Presidential Security Forces Main


Tasks

June 21

Library of Central Bank of Indonesia Head


Office and Library of DGT Head Office

Lending Agreement of Library Materials

J. International Relation
In 2012, DGT actively participated in several discussions between countries/
jurisdicitions in Tax Treaty, Exchange of Tax Information Agreement, Mutual
Agreement Procedure, and Advanced Pricing Agreement. DGT also participated
in various international forums, hosted state delegations/foreign tax authorities,
and cooperated with donor institutions.

60
Number of Tax Treaty Partner

1. Tax Treaty
Tax Treaty is established to avoid double taxation by domicile and source
countries on the same source of income. The Tax Treaty is also aimed to
increase the flow of investment between countries.
Tax Treaty is based on the Article 32A of Income Tax Law and Law Number
24 Year 2000 concerning International Treaty. The initiator of the treaty can
either come from DGT or other countries/jurisdicitions tax authorities.

107

2012 Annual Report

rseta

Photo by Tomy Nu

In the process of making a treaty, DGT, as Indonesia tax authority cooperates


with other parties, namely Fiscal Policy Office (BKF), Legal Bureau of the
Affairs. The cooperation is needed to ensure the treaty is agreed based on
prevailing regulations and for the best interest of Indonesia.
There are six stages of Tax Treaty establishment, namely initiation,
negotiation, initialling, signing, ratification, and implementation.

Directorate General of Taxes

Secretariat General of the Ministry of Finance, and the Ministry of Foreign

In 2012, DGT negotiated Tax Treaty with the following countries/

1. renegotiation of Tax Treaty with Japan from 7 to 11 February 2012 in


Tokyo, Japan;
2. renegotiation of Tax Treaty with South Korea from 16 to 17 February,
2012 in Bali;
3. renegotiation of Tax Treaty with Germany from 25 to 29 June, 2012 in
Berlin;
4. fourth round of renegotiation along with petition of Tax Treaty with
India from 26 to 27 July in New Delhi, India; and
5. negotiation of Tax Treaty with Myanmar from 29 to 30 November, 2012
in Jakarta.
Some treaties that have been ratified by the Presidential Regulation in
2012, were as follows:
1. ratification of Tax Treaty between Indonesia and Zimbabwe as stipulated
in the Presidential Regulation Number 23 Year 2012 on March 2, 2012;
2. ratification of Tax Treaty between Indonesia and Hongkong as stipulated
in the Presidential Regulation Number 24 Year 2012 on March 2, 2012;
3. ratification of Tax Treaty between Indonesia and Suriname as stipulated
in the Presidential Regulation Number 27 Year 2012 on March 5, 2012;
4. ratification of Tax Treaty between Indonesia and Morroco as stipulated
in the Presidential Regulation Number 31 Year 2012 on March 20, 2012.

MANAGEMENT DISCUSSION AND ANALYSIS

jurisdicitions:

2. Mutual Agreement Procedure

108
Mutual Agreement Procedure or MAP is one of the feature in Tax Treaty
2012 Annual Report

which provides opportunities for local and international taxpayers to


settle taxation disputes due to different interpretation of Tax Treaty and
discriminative treatment to taxpayers. MAP is an alternative for taxpayers
to settle taxation disputes other than through domestic such as objection
and appeal.
MAP is based on the Article 32A of Income Tax Law, from Article 55 to
Directorate General of Taxes

Director General of Taxes Regulation Number PER-48/PJ/2010, and as

MANAGEMENT DISCUSSION AND ANALYSIS

Article 59 of the Government Regulation Number 74 Year 2011, and the

DGT also coordinated with other tax authorities to discuss MAP requests,

stipulated in Tax Treaty.


In 2012, DGT conducted MAP from various countries, namely Singapore,
Malaysia, Japan, South Korea, United States, Holland, England, and Swiss.
Request on MAP can be initiated by domestic and foreign taxpayers, DGT
itself, and even international tax authorities.

namely South Korea on February 24, 2012 in Seoul and Internal Revenue
Service of United States from 6 to 8 November 2012 in Washington DC.
3. Advanced Pricing Agreement
Advanced Pricing Agreement or APA is an agreement between DGT and
tax payers and/or tax authorities from partner countries regarding the arms
length principle on transaction between affiliates. The followings are the
form of APA, namely:
1. unilateral agreement (between DGT and Indonesian taxpayers);
2. bilateral agreement (between DGT, Indonesian taxpayers, and one tax
authority from other countries); or
3. multilateral agreement (between DGT, Indonesian taxpayers, and tax
authorities from several other countries).
APA is based on the Article 18 paragraph (3a) of Income Tax Law, the Article
59 of the Government Regulation Number 74 Year 2011, and the Director
General of Taxes Regulation Number PER-69/PJ/2010.
By the end of 2012, several requests on APA have been received by DGT
from Asia and America.

4. Tax Information Exchange Agreement

109
During 2012, there were several Tax Information Exchange Agreement or
TIEA signed between Indonesia and other non-treaty partner countries/
has proposed the ratification process for establishing TIEA with those
countries/jurisdictions.
TIEA still in signing process by the end of 2012 were as follows:

2012 Annual Report

jurisdictions, namely Jersey, Guernsey, Isle of Man, and Bermuda. DGT

1. TIEA between Indonesia and Costa Rica;


3. TIEA between Indonesia and Bahama; and
4. TIEA between Indonesia and San Marino.
5. Study Visits of Foreign Delegations to DGT
The tax bureaucratic reform mainly on system advancement of tax

Directorate General of Taxes

2. TIEA between Indonesia and Cayman Islands;

administration, organisation, human resources, and information technology


neighbouring countries to visit DGT for the purpose of comparative study
in order to develop their own tax institutions.
Several foreign countries delegation which visited DGT for study visits in
2012 were as follows:
1. General Directorate of Property Tax of Palestine on March 28, 2012;
2. Taxation Chamber of the Republic of Sudan from 8 to 13 April 2012;
3. Bureau of Internal Revenue of the Republic of Philippines from 21 to 25
May 2012;

Photo by Arif Nur Rokhman

MANAGEMENT DISCUSSION AND ANALYSIS

which has been developed by DGT since 2002 has drawn the attention of

4. Directorate General of Revenue and Customs of Timor Leste on

110

August 1, 2012;

5. the Government of India on August 9, 2012; and


2012 Annual Report

6. General Department of Taxation of Ministry of Economy and Finance of


Cambodia from 8 to 12 October 2012.
6. DGTs Participation in International Forum
Throughout 2012, DGT has participated in several international forums

Directorate General of Taxes

with roles as follows:


1. participant of Indonesia Investment Seminar from 19 to 23 February
2012 in Tokyo and Nagoya, Japan;
2. participant of the 6th IFRS Regional Policy Forum from 26 to 27 March
2012 in Kuala Lumpur, Malaysia;
3. participant of First Annual International Meeting on Transfer Pricing
from 26 to 27 March 2012 in Paris, France;
4. participant of Indonesia-Japan Technical Team Meeting from 8 to 11

MANAGEMENT DISCUSSION AND ANALYSIS

May 2012 in Tokyo, Japan;


5. participant of Global Forum on Transparency and Exchange of
Information for Tax Purposes from 22 to 23 May 2012 in Madrid, Spain;
6. participant of Seminar on Transfer Pricing Tax Justice Network and the
Future of Taxing Multinational Corporation from 13 to 15 June 2012 in
Helsinki, Finland;
7. host of Discussion and Observation of Public Services held by Asian
Productivity Organization on July 4, 2012 in High Wealth Individual Tax
Office;
8. participant of Knowledge Half of Economics Management, Public
Finance and Micro-Finance held by Triangular South Cooperation from
10 to 12 July 2012 in Bali;
9. participant of the 14th SGATAR Working Level Meeting from 3 to 5
September 2012, in Manila, Philippines;
10. speaker on the 3rd Annual ASEAN Tax Conference 2012 from 4 to 7
September 2012 in Bangkok, Thailand;
11. speaker on the 2nd Asian Tax Authorities Symposium (ATAS) from 4 to 5
September 2012 in Kuala Lumpur, Malaysia;
12. participant of the 5th Global Forum Assessor Training Seminar from 24
to 26 September 2012 in Paris, France;
13. participant of Global Forum Training on EOI: Effectiveness Processes
and Peer Review from 24 to 27 September 2012 in Manila, Philippines;

14. participant of Joint Investment Promotion from 27 to 28 September


2012 in Taipei, Chinese Taipei;

111

15. participant of ATAICs 9th Technical Conference from September 29 to


October 1, 2012 in Amman, Yordania;
October 2012 in Tokyo, Japan;
17. participant of Indonesian-German Tax Seminar from 29 to 31 October
2012 in Berlin, German;
18. participant of Annual Trade Talks Indonesia-United Kingdom from

2012 Annual Report

16. participant of Indonesia-Japan Joint Economic Forum from 8 to 9

October 29 to November 2, 2012 in London, England;


19. source speaker on 2012 Ernst and Young Asia Pacific Tax Symposium

November 2012 in Chiang Mai, Thailand; and


21. participant of International Tax Dialogue Regional Conference on
Transfer Pricing in East Asia and the Pacific from 12 to 14 December
2012 in Bangkok, Thailand.

Directorate General of Taxes

and Transfer Pricing Forum from 6 to 7 November 2012 in Singapore;


20. participant of the 42nd SGATAR Meeting and the 6th MHTI from 19 to 22

7. Donor Activities

that actively gave assistance to DGT in the form of technical assistance,


consultation services, and sponsor DGT employees to attend seminar/
training/workshop abroad.
In general, the funding (source, disbursement plan, funding allocation) is
managed by each of donor institutions (donor executes). The selection of
technical advisor, experts, and consultants is generally executed by the
donor parties involving DGT.
Australia Indonesia Partnership for Economic Governance (AIPEG)
AusAID
This Australian Government institution provides consultation services on
public sector policies which is consistent with the Indonesian Government
reformation agenda.

MANAGEMENT DISCUSSION AND ANALYSIS

In 2012, there were two international non-government donor institutions

The phase 1 of AIPEG activities has ended in November 2012 which

112

provide DGT with technical assistances in:

2012 Annual Report

1. database clean up;


2. internal investigation and anti-corruption;
3. Small Medium Enterprises;
4. capacity building for staffs who handle objection and appeal;
5. outbond call center;
6. audit collection capacity building;
7. transfer pricing;
Directorate General of Taxes

8. human resources development;


9. strategic plan formulation;
10. risk management workshop; and
11. economist role and case discussion.
A significant assistance from AIPEG in 2012 was the funding of consultant
that helps DGT in formulating the 20122014 DGTs Strategic Plan.

MANAGEMENT DISCUSSION AND ANALYSIS

AIPEG also actively assisted the cooperation between DGT and Australian
Taxation Office (ATO), namely: 1) facilitated ATO in providing assistance
to DGT, where technical advisors are from ATO visited DGT; 2) provided
administrative assistance for DGTs employees to attend ATO invitation.
Other assistances provided by ATO to DGT throughout 2012 were as
follows:
1. assistance to attend the Cash Economy International Revenue
Conference on Investing in the Future on May 2012;
2. work visit by ATO expert to share knowledge in internal assurance/
audit aspects of incident management;

3. several work visits by ATO expert to assist monitoring and evaluation,


starting from July 2012;

113

4. assistance to attend the Compliance and Audit Multilateral Event on


audit to examine taxpayers compliance in August 2012;
2012; and
6. assistance to attend the Objection and Appeal Comparative Study in
Brisbane, Australia in October 2012.

2012 Annual Report

5. assistance to attend the Audit Comparative Program in September

Japan International Cooperation Agency (JICA)

of Project on Modernization of Tax Administration (Phase II) until 2014.


JICA provided assistance to DGT in the development of human resources
capacities, tax collection, investigation, objection, and appeal.
In 2012, several assistance provided by JICA to DGT were as follows:

Directorate General of Taxes

Cooperation between DGT and JICA started from 2010 in the frame

1. formulation of on-the-job training manual for Account Representative;


pricing, APA, and MAP;
3. assistance on DGT employee training on tax collection procedures and
call center in Nagoya, Japan in February 2012;
4. providing expert and organizing seminar on objection and appeal;
5. assistance for the training of DGT employees on criminal investigation
in Nagoya, Japan in June 2012;
6. providing expert and organizing seminar on tax collection in November
2012; and
7. training assistance to DGT employees on objection and appeal
procedures and national tax tribunal in December 2012.

MANAGEMENT DISCUSSION AND ANALYSIS

2. provision of expert and seminar on international taxation in transfer

Supporting Functions Review

A. Human Resources Management

114
The total number of DGT employees as of December 31, 2012 is 31,316
rank group, job position, and location are described on the following charts.

Distribution of Employees based on Gender

74.93%

Male

31,316
employees

Female

23,464

25.07%

employees

7,852
employees

Distribution of Employees based on Age

10,000
9,000
8,000
7,000
6,000
5,000
4,000
3,000

3,470

7,779

5,157

4,990

4,386

2,460

2,932

139

2,000

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

employees. The distributions of DGT employees based on age, educational level,

<21

21-25

26-30

31-35

36-40

41-45

46-50

51-55

>55

1,000
0

Distribution of Employees based on Educational Level

115

16,000
14,000

2012 Annual Report

12,000
10,000
8,000
6,000

Diploma
III

37

7,075

Diploma
II

4,334

23

Diploma
I

11,616

3,955

up to
High School

2,000
0

Under
Graduate
Post
Graduate
Graduate

Distribution of Employees based on Rank Group

MANAGEMENT DISCUSSION AND ANALYSIS

20,000

1,488

18,030

11,797

5,000

Rank
Group
IV

Rank
Group
III

Rank
Group
II

15,000
10,000

Rank
Group
I

Distribution of Employees based on Job Position

30,000
25,000
20,000

53

Non-Echelon
Official

307
Echelon
Official

4,309

22,153

5,000

4,491

15,000
10,000

Computer
Administrator

Medic/
Paramedic

Tax Auditor

Appraiser

Directorate General of Taxes

4,276

4,000

Distribution of Employees based on Location

6.14% 1.85%
5.64%

16.20%

4.50%

65.67%
Sumatera

Kalimantan

Java

Sulawesi

Bali - Nusa Tenggara

Papua - Maluku

Number of DGT Employees, 20082012

33,500
33,000
32,500
32,000

32,741

31,736

31,316

31,000

31,824

31,500

31,269

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

116

2008

2009

2010

2011

2012

30,500

1. Human Resources Management Blueprint


DGT has issued the Director General of Taxes Decree Number KEP-233/
PJ/2011 on September 26, 2011 concerning the 20112018 DGTs
HR Management Blueprint. The main strategic objective is excellent
performance employees that can be divided into specific objectives,
namely: 1) high level of employees competency; 2) high level of employees
satisfaction; 3) high level of employees integrity; and 4) employee with
robust organizational culture.

Strategic Objective of HR Management

117
1
Excellence performance employee

4
Availability of HR
development management

5
Availability of qualified
career management

8
Availability of reliable internal HR

HR Management Blueprint is the guidance in the HR management


development, which will be divided into four phases of implementation
with objective in each phase.
The strategy for HR Management Blueprint Phase I was set in the Director
General of Taxes Decree Number KEP-326/PJ/2011 that focused on
Performance-based Culture and Excellent Leadership Development. To
ensure programs run succesfully, every new program on each phase will be
accompanied by change management process.

MANAGEMENT DISCUSSION AND ANALYSIS

7
Availability of qualified HR management
business process support

Directorate General of Taxes

3
Availability of qualified
performance management

6
Performance-based reward
culture

2012 Annual Report

2
Availability of qualified
employee

Phase of HR Management Blueprint Implementation

Directorate General of Taxes

2012 Annual Report

118

Phase I

Phase II

Phase III

Phase IV

20112012

20132014

20152016

20172018

The development of
performance-based
culture and excellent
leadership

The development
of employees
competency
and reliable HR
management
information system

The development of
HR planning and the
implementation of
employees career
management

The development of
performance-based
reward culture for
talent management

CHANGE MANAGEMENT
2. Performance-based Culture Development
HR Management Blueprint empowers DGT in developing performance-

MANAGEMENT DISCUSSION AND ANALYSIS

based culture that will lead to establish qualified performance management.


Through performance-based assessment system, DGT will have the ability
to find excellence performance employees.
Several activites conducted in developing performance-based culture
during 2012 were as follows.
1. Drafting employee performance management and job grading
guidance, namely the Director General of Taxes Decree Number KEP105/PJ/2012 concerning DGT Performance Management.
2. Organizing Employee Performance Award Program for Tax Bailiff,
Services Officer, and other supporting officer. The same award program
was organized in 2011 for Account Representative, Tax Objection
Reviewer, and Tax Auditor.
3. Conducting individual performance assessment for all employees as
an implementation of the Minister of Finance Decree Number 454/
KMK.01/2011. Since 2011, all employees, including Director General
of Taxes, are assessed as an evaluation of Performance Contract.
The assessment was conducted by using e-performance application
provided by the Ministry of Finance.
3. Leadership Excellence Development
DGT organized two trainings for leaders in 2012 as a mean of leadership
excellence development, namely Coaching and Managing Conflict Training
for echelon III officials and 7 Habits for Managers Training for echelon IV
officials.

Coaching and Managing Conflict Training emphasized on the enhancement


of communication, coaching, and resolving skill in order to increase staff

119

performances. While 7 Habits for Managers Training emphasized on the


capacity building on managing resources and encouraging employee
environment.
4. Performance and Competence-based Career Management

2012 Annual Report

initiatives to overcome obstacles and to build good coordination in work

DGT issued a regulation regarding rotation pattern of employees as


stipulated in the Director General of Taxes Regulation Number PERRegulation Number PER-07/PJ/2012. These regulations aimed to increase
the objectivity and transparency of employees carier plan, to provide
guidelines or reference for HR department, and to give assurance to
employees.
On April 2012, DGT has also issued the Director General of Taxes Decree

Directorate General of Taxes

01/PJ/2012 which then ammended by the Director General of Taxes

Number KEP-165/PJ/2012 concerning Job Families in DGT. Based on


Positions and designed the competence-based curriculum. Thus, the HR
education and training will be better structured and coordinated along
with employees career pattern development.

Job Families
1. Organization
2. Data, Information, and Potency
3. Regulation
4. Services
5. Law Enforcement
6. Human Resources
7. General
8. Information Technology

Other effort in improving the performance and competence-based


career management is through the issuance of the Director General of
Taxes Regulation Number PER-12/PJ/2012 concerning Implementation
Procedures of Job Evaluation. This regulation becomes the guidance for
management to evaluate job positions systematically.

MANAGEMENT DISCUSSION AND ANALYSIS

the job families, DGT developed Technical Competency Standard of

120

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

To improve the employees capacity building, DGT sustainably


conducts training for employees and employees soft competency
assessment, along with development of excellence leadership,
e-learning, and On-the-Job Training.

On-the-Job Training, 2012


Participants

Number of
Participants

Newly recruited employees (Civil Servant Candidates)


graduated from STAN Diploma III Year 2010/2011

485

Newly promoted Tax Objection Reviewers

147

Newly promoted Account Representatives

505

Total

1,137

B. Organization Development
Organizational Development in 2012 was addressed toward DGT operational
units. The development included the establishment of new tax offices and
Technical Implementing Unit (UPT), as well as the implementation of internal
control function within DGT operational units.
1. The Establishment of Oil and Gas Sector Tax Office
By the issuance of the Government Regulation Number 79 Year 2010
concerning Costs Recovery and Provisions on Income Tax in Upstream
Oil and Gas Activities, DGT puts more concern toward oil and gas
industry. Based on the regulation, since 2012 DGT conducted tax audit on
Contractors of Oil and Gas Cooperation Contract (KKKS Migas).
The oil and gas industry has specific characteristics, such as intensive capital,
advanced technology, high-risk business, complex business process, and
spesific fiscal policy. Considering those characteristics and there is no tax
audit specialized in oil and gas industry, and the disperse location of the
taxpayers, DGT needs to gain comprehensive knowledge of KKKS Migas.

1,638
Employees assessed in the 2012
soft competency assessment

In order to optimize tax revenues and to avoid discrepancy in providing tax


services to KKKS Migas, a new specified tax office is needed to administer

121

KKKS Migas taxpayers all over Indonesia.

been approved by the Ministry of State Apparatus Empowerment and


Bureaucratic Reform, Oil and Gas Sector Tax Office has been established
on February 2012 as stipulated in the Minister of Finance Regulation
Number 29/PMK.01/2012.

Similar to Oil and Gas Sector Tax Office, the establishment of tax office that
administers taxpayers from mining and its supporting services industry was
also in the consideration of many issues such as:
1. tax obligation for mining industry has its spesific regulation that
stipulated in working contract/cooperation contract/profit sharing

Directorate General of Taxes

2. The Establishment of Mining Sector Tax Office

2012 Annual Report

Based on DGTs initiatives through the Ministry of Finance that has

contract and other specific prevailing regulations;


many tax offices, while the knowledge of tax officers regarding the
taxpayer business process is diverse; and
3. there are different approaches in handling companies of mining and its
supporting services industry by the government institutions that mostly
incoherence with tax policies.
Since the mining and its supporting services industry give a large
contribution to tax revenues, DGT should put more efforts in providing
services and monitoring taxpayers in this sector.
Tax office that specifically administers taxpayers of mining and its
supporting services industry, namely Large Taxpayer Office I, is established
at the same time with the establishment of Oil and Gas Sector Tax Office.

MANAGEMENT DISCUSSION AND ANALYSIS

2. taxpayers of mining and its supporting services industry scattered in

3. The Implementation of Internal Control Function on

122

Operational Units

2012 Annual Report

The Minister of Finance Decree Number 152/KMK.09/2011 concerning


Improvement of Internal Control Implementation in the Ministry of Finance
instructs every echelon I unit to establish internal control unit in 2012.
Thus, since November 2012, DGT has implemented the internal control
function on each unit of operational unit through organization and

Directorate General of Taxes

procedures regulation refinement.


The implementation of internal control in every unit is one of the internal
control enforcement in DGT. Since 2007, the internal control function
has been carried out only by the Directorate of Internal Compliance and
Apparatus Transformation. However, as an echelon I unit with a wide scope
of work and numerous operational units, DGT needs to implement internal
control function in all units to have good, solid, and holistic internal control.

MANAGEMENT DISCUSSION AND ANALYSIS

4. The Establishment of Information and Complaint Services


Office

The establishment and development of contact center has started since


2008 by forming a Call Center Team who was responsible to develop pilot
project of contact center in DGT. The contact center would be a DGTs
effort to enhance tax knowledge of the society and taxpayers compliance
through services, dissemination, and monitoring by utilizing communication
technology.
In its next development, DGT has two units that carried out contact center
functions, namely:
1. Kring Pajak 500200 under the Directorate of Dissemination, Services,
and Public Relation which carried out the inbound contact center
function; and
2. Taxation Data and Document Processing Center, which carried out the
data and document processing and functioned as outbound contact
center.
In order to align all functions of contact center, to increase the effectiveness
of information services and monitoring on taxpayers, and also considering
the importance of contact center in improving DGT services, Information
and Complaint Services Office has been established through the issuance
of the Minister of Finance Regulation Number 174/PMK.01/2012. Until
then, DGT was the only government institution that has contact center
in its organization structure and the foremost pioneer of reform in public
services.

5. The

Establishment

of

Taxation

Processing Office in Jambi

Data

and

Document

123

To overcome the work load in Tax Returns recording as a result of the


data and document processing office in Jambi, as stipulated in the Minister
of Finance Regulation Number 173/PMK.01/2012. The same unit has been
established in Makassar in 2011.

2012 Annual Report

increase of the number of taxpayers, in 2012 DGT established taxation

Functions held by Taxation Data and Document Processing Office are as


follows:

2. scanning taxation documents;


3. storing and archiving taxation documents;
4. lending taxation documents to other units within DGT; and
5. implementing data transfer, operational system support, and quality
assurance of document scanned.

20, 2012. The working area of this unit covers Riau and Riau Islands
Regional Tax Office, West Sumatera and Jambi Regional Tax Office, South
Sumatera and Bangka Belitung Islands Regional Tax Office, and Bengkulu
and Lampung Regional Tax Office.
C. Business Process and ICT Development
The development of business process and ICT that has been done by DGT
throughout 2012 were as follows.
1. Business Process Development
DGT business process consists of formulating policies and standardization
of technical execution up to monitoring and evaluating. DGT business
process needs to be developed and adapted to the internal and external
dynamics to accelerate the achievement of DGT vision and mission.
To ensure the development of DGT business process are able to capture
inputs and to minimize failure in producing expected outputs, in 2012
DGT conducted the business process assessment (BPA) activities in law
enforcement (audit, collection, investigation, objection, and appeal).

MANAGEMENT DISCUSSION AND ANALYSIS

Taxation Data and Document Processing Office Jambi run on December

Directorate General of Taxes

1. collecting, receiving, and sorting taxation documents;

Photo by Arif Nu

r Rokhman

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

124

BPA is a systematic, regular, and comprehensive process for the


development and refinement of business process through risk identification
and mitigation of existing business process. BPA is needed since it is one
of the part of business process management cycle. This activity transforms
DGT into a mature organization that is able to measure and more focus on
performance of a process.
In addition, other development activities which carried out and earned
legal basis in 2012 are explained in following table.
DGT Business Process Development, 2012
Business Process

Development Area

Legal Basis

Form and Content of Tax Calculation Note,


Notice of Tax Assessment, and Tax Payment
Slip

New format and content

PER-27/PJ/2012

All Business Process in Taxation Data and


Document Processing Office

Taxation data and document processing

KEP-252/PJ/2012

Electronic Data Exchange Between DGT and


Directorate General of Customs and Excise

Procedures, evaluation, and forms used in


electronic data exchange

SE-24/PJ/2012

Video Conferencing Preparation and


Implementation

Guidelines of video conferencing for DGT


executive meeting

SE-33/PJ/2012

Request of Activation Code and Password,


and Request, Return, and Monitoring of Tax
Invoice Serial Number

Job description, monitoring, and accountability


monitoring standards of data and information
collection

SE-34/PJ/2012

Request of Activation Code and Password,


and Request, Return, and Monitoring of Tax
Invoice Serial Number

SOPs on Tax Invoice Serial Number Issuing and


Monitoring

SE-52/PJ/2012

VAT on Self-Construction Activities

SOPs on tax compliance monitoring and


information tools submission

SE-53/PJ/2012

Code of Tax Calculation Note and Notice of


Tax Assessment

Additional of Code of Tax Calculation Note


regarding verification procedures

SE-56/PJ/2012

Tax Revenues and Refund Administration

Tax revenues and refund data administration,


distribution, and report

SE-59/PJ/2012

Taxation Document and Data Processing


Center

SOPs on packaging of Corporate Annual Tax


Returns documents to be sent to Taxation
Document and Data Processing Center

SE-61/PJ/2012

125

Starting from January 1, 2007, state revenues are administered through


State Revenues Module (MPN) which is stipulated in the Director
General of Treasury Regulation Number PER-78/PB/2006. The regulation
was issued in order to have comprehensive system to support state
revenues administration in swiftly, accurately, and efficiently manner to
produce accountable report. However, there was some problems in its

To resolve these problem and to refine and develop State Revenue Module
as reliable integrated state revenue administration system, a refinement
project framework is introduced, called MPN-2 project. This project was
conducted to overcome problems in existing State Revenues Module.
DGT is one of the government institutions that assigned to design
refinement and development plan of State Revenues Module. Consequently,
electronic billing system is introduced within State Revenues Modul. This
system is a series of process that includes registration, coding, payment
and reconciliation of billing.
The advantages of this system are that taxpayers do not need to write/
print Notice of Tax Payment. They only need to submit tax funds + billing
code in the billing system application to pay their tax with ease.
Trial for billing system is stipulated in the Director General of Taxes
Regulation Number PER-47/PJ/2011 concerning Procedures for Billing
System Trial in State Revenues System Module. By the end of 2012,
taxpayers registered in these below tax offices are able to do transaction
by billing system, namely:

MANAGEMENT DISCUSSION AND ANALYSIS

implementation due to data unreliability.

Directorate General of Taxes

2. Electronic Billing System Implementation

2012 Annual Report

Photo by Ardyanto Patandung

1. West Java I Regional Tax Office;

126

2. Large Taxpayer Regional Tax Office;


3. Jakarta Special Regional Tax Office;

2012 Annual Report

4. North Jakarta Regional Tax Office;


5. West Jakarta Regional Tax Office;
6. South Jakarta Regional Tax Office;
7. East Jakarta Regional Tax Office; and
8. Central Jakarta Regional Tax Office.
Billing system can be used by all individual and corporate taxpayers, through

Directorate General of Taxes

bank, post office, ATM, or internet banking provided by appointed bank/


post office. The registration can be accessed at http://sse.pajak.go.id.
3. Taxpayer

Promotion

Development

and

Demotion

Application

The enactment of regulation regarding transfer of taxpayer from and/or to


tax office within Large Taxpayer Regional Tax Office and Jakarta Special

MANAGEMENT DISCUSSION AND ANALYSIS

Regional Tax Office, and Medium Taxpayer Office drives DGT to develop
a computer application that ensure data migration will be executed
securely. Thus, the Taxpayer Promotion and Demotion Application used
by DGT since April 1, 2012 and keeps on developing in accordance to the
prevailing regulations.
4. DGT Information System Development
Until the end of 2011, DGT still used two cores taxation information
systems, which are Modified Tax Information System (SIPMod) and DGT
Information System (SIDJP). Consequently, DGT faces some difficulties in
unifying and providing data on national scale. In order to resolve the issue,
DGT has integrated both core systems into single core system through
SIPMod migration to SIDJP. The migration has been conducted successfully
as planned and by the end of 2012 every tax offices has used SIDJP.
5. Web-based

(Approweb)

Taxpayer

Profile

Aplication

Development

Approweb is a centralized On-Line Analytical Processing (OLAP) application


developed to help Account Representative in profiling and updating
taxpayers profile and to ensure the profile data are well-documented.
Approweb is also equipped by data matching and feeding features to
support Account Representative and monitoring taxpayer.
Approweb started to be used by DGT in 2010 and constantly refined
afterwards. The refinement of Approweb in 2012 were as follows:

1. implementation of centralized database and computer application


which previously distributed on each regional tax office into single

127

database and computer application;


2. Approweb data integration with core system to facilitate in updating
3. refinement of tax potency exploration feature through the development
of alert system to detect taxpayer compliance and to improve tax
potency exploration monitoring.
6. The

Development

e-Filing

Application

for

Individual

E-filing application for individual taxpayer is a web-based application, which


developed to facilitate in reporting Annual Income Tax Return through
website efiling.pajak.go.id. By using this application, taxpayer could fill-in
and report-in the Annual Income Tax Return anytime, anywhere, and free of
charge. This application is available to be used since March 2012.

Directorate General of Taxes

Taxpayer

2012 Annual Report

taxpayer data; and

7. Web Version Application Development of VAT Refund for

Web Version Application of VAT Refund for Tourists is developed to


accomodate VAT refund claim requested by the holder of foreign passport
when buying taxable goods. In 2012, the application of VAT Refund for
Tourists was developed into a web-based application, which previously
based on Virtual Private Network. Starting from November 2012, the
application is used by DGT, Taxable Person for VAT Purposes, and retail
stores, which have been listed as participants of VAT Refund.
8. National Tax Census Back Office Application Development
The application development is aimed to record filled Census Form of
National Tax Census that will followed up with tax extensification, tax
intensification, and data updating. Based on Census Form data, the
application will determine whether respondent has not registered as
taxpayer, has not filed Annual Income Tax Return or there is any differences
with DGTs data. Furthermore, National Tax Census officers could process
the follow up of each filled Census Form in accordance with prescribed
categories. The National Tax Census Back Office Application was
implemented on June 2012.

MANAGEMENT DISCUSSION AND ANALYSIS

Tourists

Financial Review

The following financial review refers to the 2012 DGT Audited Financial Report that

128

has been audited by the Audit Board (BPK). As an Echelon I Accounting Unit of
Budget User Assistant (UAPPA-E1) in the Ministry of Finance, DGT has obligation

2012 Annual Report

under the regulation to submit the financial report to the Minister of Finance. The
integration of the entire UAPPA-E1s financial statements in the Ministry of Finance
produced the Financial Report of the Ministry of Finance.
The Ministry of Finance Financial Report obtained Unqualified opinion from the
Audit Board for two years in a row (2011 and 2012). It represents sustainability
of financial control and accountability as well as the implementation of good
Directorate General of Taxes

corporate governance.
The success story came from the collective efforts of the entire echelon I units
in the Ministry of Finance. DGT provided significant contribution which can be
seen in the presentation of several posts in the Financial Report, especially on the
realization of tax revenues, tax arrears, and state property assets (BMN) managed
by DGT.

MANAGEMENT DISCUSSION AND ANALYSIS

DGT keeps on improving the quality of its financial report through HR development,
refinement of budgeting support information system and state property assets
management, and coordination with other institutions regarding public finance
management.

A. Tax Revenues
In general, the realization of net tax revenues which met the target are the Oil and
Gas Income Tax and VAT and Sales Tax on Luxury Goods. The realization of Oil
and Gas Income Tax amounted to Rp83,460.91 billion or 122.89% from the target
of Rp67,916.73 billion, as for the realization of VAT and Sales Tax on Luxury Goods
amounted to Rp337,582.76 billion or 110.45% from the target of Rp336,056.98
billion. The Oil and Gas Income Tax contributed as much as 45.66% from the
entire tax revenues, however the realization only took as much as 85.61% and only
grew by 6.59%.

Net Tax Revenues, 20122011


2012
Type of Tax

Realization

Contribution

Realization
(billion Rp)

Growth

(billion Rp)

Percentage

445,733.43

381,604.92

85.61%

45.66%

358,013.15

6.59%

89,195.19

79,594.57

89.24%

9.52%

66,747.84

19.25%

Income Tax Article 22

7,917.68

5,506.72

69.55%

0.66%

4,945.92

11.34%

Income Tax Article 22 on Import

38,185.63

31,610.17

82.78%

3.78%

28,291.76

11.73%

Income Tax Article 23

28,485.96

20,304.19

71.28%

2.43%

18,702.57

8.56%

Income Tax Article 25/29 - Individual

5,615.84

3,763.43

67.01%

0.45%

3,286.99

14.49%

Income Tax Article 25/29 - Corporate

191,131.54

152,131.61

79.60%

18.20%

154,602.97

(1.60%)

Income Tax Article 26

29,793.11

24,610.50

82.60%

2.94%

27,239.27

(9.65%)

Final Income Tax

55,365.55

60,385.78

109.07%

7.22%

50,812.56

18.84%

Other Non-Oil & Gas Income Tax

42.93

31.33

72.99%

0.00%

40.57

(22.78%)

Exit Tax

0.00

1.34

0.00%

4.07

(66.93%)

Income Tax Borne by the Government

0.00

3,665.27

0.44%

3,338.64

9.78%

VAT & Sales Tax on Luxury Goods

336,056.98

337,582.76

100.45%

40.39%

277,792.09

21.52%

Domestic VAT

185,966.53

191,935.39

103.21%

22.96%

157,169.79

22.12%

Import VAT

135,103.71

126,609.22

93.71%

15.15%

107,000.07

18.33%

Other VAT

182.04

162.22

89.12%

0.02%

199.94

(18.86%)

Domestic Sales Tax on Luxury Goods

9,031.43

10,429.26

115.48%

1.25%

8,040.53

29.71%

Import Sales Tax on Luxury Goods

5,763.98

8,422.77

146.13%

1.01%

5,374.13

56.73%

Other Sales Tax on Luxury Goods

9.30

23.90

257.06%

0.00%

7.63

213.09%

29,687.51

28,968.46

97.58%

3.47%

29,891.69

(3.09%)

0.00

0.00

(0.73)

5,631.97

4,210.88

74.77%

0.50%

3,928.16

7.20%

67,916.73

83,460.91

122.89%

9.99%

73,095.50

14.18%

885,026.62

835,827.93

94.44%

100.00%

742,719.86

12.54%

Land & Building Tax


Conveyance Tax
Other Taxes
Oil and Gas Income Tax
Total

Source

: 2012 DGT Audited Financial Report

Note

: Negative realization of Conveyance Tax is due to the refund on its revenue from the previous fiscal year

MANAGEMENT DISCUSSION AND ANALYSIS

Income Tax Article 21

Directorate General of Taxes

2012 Annual Report

Non-Oil & Gas Income Tax

Revised State
Budget
(billion Rp)

129

2011

Several factors that affected the achievement of 2012 tax revenues realization as

130

well as growth of tax revenues are as follows.

2012 Annual Report

1. The revenue realization of Income Tax Article 21 in 2012 grew by 19.25%, not
much differ from 2011 that amounted to 21.02%. This is in accordance with
inflation rate in the last two years that relatively stable.
2. The revenue realization of Income Tax Article 22 only amounted to 69.55%
from the 2012 target. The realization was affected by low budget absorption
of goods and capital expenditures of ministries/government institutions.
The budget absorption by ministries/government institutions in 2012 only
Directorate General of Taxes

amounted to 87.5% or Rp479.3 trillion of the 2012 State Budget limits which
amounted to Rp547.9 trillion. The 2012 achievement is lower than 2011 that
amounted to 90.5%.
3. The revenue realization of Income Tax Article 22 on Import, Import VAT, and
Import Sales Tax on Luxury Goods in 2012 grew by 11.73%, 18.33%, and 56.73%
respectively. The condition that affected the realization growth is due to the
import growth, which amounted to 9.40% during January up until November
2012 with import value amounted to US$176.09 billion (Indonesia Statistics

MANAGEMENT DISCUSSION AND ANALYSIS

data). The growth was achieved by the increase of non-oil and gas import as
well as mechanical equipment that amounted to 17.94% in concurent with
the investment growth of 27.0% (Indonesia Investment Coordinating Board
Official data as of quarter III of 2012).
4. The revenue realization of Income Tax Article 23 in 2012 grew by 8.56%. The
growth slowed down due to the lower production activity in mining sector
because of global crisis (decrease of mining product demands), geological
condition (low mineral concentrate in mining area), labor strike, and security
threat.
5. The revenue growth of 2012 Income Tax Article 25/29 on Individual Taxpayer
amounted to 14.49% and affected by the increase of Indonesian income per
capita.
6. The revenue of Income Tax Article 25/29 on Corporate Taxpayer provided a
significant contribution to the total tax revenues composition in 2012 however,
the growth slowed down. In 2012, the revenue had a negative growth amounted
to -1.60%, while in 2011, the growth amounted to 17.58%. In general, this was
affected by global economic slowdown, which lead to negative impact to the
export oriented companies, and the slowdown of production in mining and
extracting sector.
7. The revenue realization of Income Tax Article 26 also plunge from 29.97
percent in 2011 into -9.65% in 2012. The situation was due to the slowdown in
mining and extracting sector.
8. The revenue realization of Final Income Tax in 2012 grew sharply amounted to
18.84%. The growth was due to the increase of Final Income Tax payment on
the transfer of land and building right as well as construction service.

9. The revenue realization of Domestic VAT grew by 22.12%. This affected by the
increase of Indonesian income per capita.
10. The revenue realization of Domestic Sales Tax on Luxury Goods grew

131

significantly by 29.71%. This was due to the increase of motor vehicle sales
that automotive production in 2012 increased by 24.84% and sold as much as
1,116,230 units.
11. The revenue realization of Land and Building Tax in 2012 only amounted to
97.58% of the target. The reason was due to the change on mechanism of onshore areal imposition based on the Minister of Finance Regulation Number

2012 Annual Report

as stated by the Association of Indonesia Automotive Industries (Gaikindo),

15/PMK.03/2012, the payment postponement of Notice of Tax Assessment of


which amounted to Rp1,935.80 billion.

B. Non-Tax Revenues
The revenue realization of Net Non-Tax Revenues in 2012 amounted to

Directorate General of Taxes

Oil and Gas Land and Building Tax by the Directorate General of Budgeting

Rp24,822,474,820.00 or grew by 190.11% from the previous year. The significant


management, revenue of Tax Collection with Coerce Warrant, and revenue from
penalty of delays in government work.

Net Non-Tax Revenues, 20122011


Description

2012
(Rp)

2011
(Rp)

% Increase /
(Decrease)

Sales and Rent Revenue

2,378,077,462

2,517,018,627

(5.52)

Services Revenue

1,007,365,868

1,371,273,175

(26.54)

Interest Revenue

150,085

0.00

3,000,000

0.00

1,158,191,013

666,105,790

73.87

Other Revenues

20,278,690,392

3,998,720,810

407.13

Total

24,822,474,820

8,556,118,402

190.11

Gratification Revenue
Dues and Fines Revenue

MANAGEMENT DISCUSSION AND ANALYSIS

contribution came from Other Revenues which comprising of state property assets

C. Personnel Expenditures

132
The realization of Net Personnel Expenditures in 2012 amounted to
2012 Annual Report

Rp1,487,948,550,530.00 or about 95.87% of budget. The realization increased


Rp133,961,892,569.00 or 9.89% compared to previous year. Salary and allowances
expenditure of civil servants contributes largest share of the absorption of
Personnel Expenditures since the total number of DGT employees in 2012 was
more than 31 thousand.

Directorate General of Taxes

Net Personnel Expenditures, 20122011


2012

Description

Budget (Rp)

Civil Servant Salaries & Allowances


Expenditure

MANAGEMENT DISCUSSION AND ANALYSIS

Realization (Rp)

Realization (Rp)

% Increase /
(Decrease)

1,520,311,244,928

1,463,774,695,338

96.28

1,334,605,862,950

9.68

31,277,962,680

24,010,143,955

76.76

16,807,689,900

42.85

412,928,000

163,711,237

39.65

2,573,105,111

(93.64)

1,552,002,135,608

1,487,948,550,530

95.87

1,353,986,657,961

9.89

Overtime Expenditure
Special Allowances Expenditure
total

2011

D. Goods Expenditures
The

realization

of

Net

Goods

Expenditures

in

2012

amounted

to

Rp2,825,240,108,329.00 or 92.08% of total budget. The realization increased as


much as Rp455,438,034,339.00 or 19.22% compared to previous year. Operational
Goods Expenditure absorbed more than 50.00% of the Goods Expenditures. The
Operational Goods Expenditure used for office needs, food, and official letter
delivery.

Net Goods Expenditures, 20122011


Description

2012
Budget (Rp)

Realization (Rp)

2011
%

Realization (Rp)

% Increase /
(Decrease)

1,672,767,713,943

1,612,809,287,258

96.42

1,432,576,847,807

12.58

Non-Operational Goods Expenditure

383,429,575,695

296,902,019,540

77.43

156,701,362,279

89.47

Services Expenditure

289,192,063,945

249,550,195,839

86.29

213,849,228,572

16.69

Maintenance Expenditure

313,502,198,592

284,943,657,509

90.89

273,621,981,317

4.14

Travel Expense

409,412,473,850

381,034,948,183

93.07

293,052,654,015

30.02

3,068,304,026,025

2,825,240,108,329

92.08

2,369,802,073,990

19.22

Operational Goods Expenditure

Total

E. Capital Expenditures

133
The realization of 2012 Net Capital Expenditures amounted to Rp293,618,971,320.00
or absorbing as much as 77.85% of budget. The realization decreased as much
absorption came from Capital Expenditure for Machine and Equipment that will
be used for purchasing costs, transportation costs, installment costs, and other
costs.

2012

Description

Budget (Rp)

Capital Expenditure on Land

2011

Realization (Rp)

Realization (Rp)

% Increase
/ (Decrease)

3,341,690,000

95.00

9,374,260,198

(64.35)

Capital Expenditure on Equipment


& Machine

162,829,044,000

147,537,572,905

90.61

168,287,221,212

(12.33)

Capital Expenditure on Building &


Construction

171,304,652,000

133,509,352,945

77.94

229,329,891,557

(41.78)

Capital Expenditure on Irrigation


and System

27,723,009,367

838,314,100

3.02

635,679,751

31.88

Capital Expenditure on Other


Infrastructure

11,763,208,000

8,392,041,370

71.34

16,644,936,170

(49.58)

377,137,413,367

293,618,971,320

77.85

424,271,988,888

(30.79)

Total

F. Interest Compensation Payment


The

realization

of

Interest

Compensation

Payment

amounted

to

Rp615,634,747,251.00. This was the amount of interest compensation to


taxpayers for the delayed of disbursement of refund claim or objection decisions,
appeal decisions, and judicial review that granted the taxpayers petition. The
realization of Interest Compensation Payment in 2012 decreased as much as
Rp631,765,124,136.00 or 50.65% compared to previous year.

MANAGEMENT DISCUSSION AND ANALYSIS

3,517,500,000

Directorate General of Taxes

Net Capital Expenditures, 20122011

2012 Annual Report

as Rp130,653,017,568.00 or 30.79% compared to previous year. The largest

Interest Compensation Payment per Month, 2012

134

100,000
80,000

MANAGEMENT DISCUSSION AND ANALYSIS

May

Jun

Jul

Aug

45,031

Apr

52,573

42,367

Mar

33,238

65,112

Feb

34,944

113,261

Jan

19,237

42,904

Directorate General of Taxes

20,000

107,169

40,000

25,441

60,000

34,354

million rupiah

2012 Annual Report

120,000

Sep

Oct

Nov

Dec

Realization

Trend

G. Assets
1. Current Assets
Current assets include cash and cash equivalent. The total of DGTs current
assets as of December 31, 2012 amounted to Rp27,996,176,909,629.00.
The amount decreased as much as 31.39% of total assets as of December
31, 2011.

Current Assets, 20122011


Description

2012
(Rp)

2011
(Rp)

% Increase /
(Decrease)

Cash in Expenditure Treasurer

1,786,093,794

1,325,869,577

34.71

Other Cash & Cash Equivalent

682,852,812

287,441,232

137.56

17,724,276,407

5,531,094,158

220.44

3,723,250,772

16,885,041,667

(77.94)

27,792,164,525,637

40,595,674,369,318

(31.53)

6,674,789

3,167,769,180

(99.78)

49,860,858

52,872,051

(5.69)

180,039,374,560

184,170,135,826

(2.24)

27,996,176,909,629

40,807,094,593,009

(31.39)

Prepaid Expenditure
Prepayment Expenditure
Tax Receivables (Net)
Non-Tax Receivables (Net)
Current Portion of Treasury Bills/
Compensation Claim (Net)
Inventory
Total

2. Fixed Assets

135
Fixed assets include the entire assets that used for either government
or publics interests with economic benefit of more than one year. Fixed
of depreciation. The total Fixed Assets as of December 31, 2012 amounted
to Rp14,907,494,400,412.00.

Fixed Assets, 2012


Beginning Balance
(Rp)

Addition
(Rp)

Deduction
(Rp)

Ending Balance
(Rp)

% Increase
/ (Decrease)

6,014,980,591,166

1,642,701,712,697

1,603,849,826,155

6,053,832,477,708

0.65

Equipment & Machine

3,822,116,114,333

290,969,930,064

203,875,384,886

3,909,210,659,511

2.28

Building & Construction

4,446,137,816,835

290,466,008,401

192,417,684,875

4,544,186,140,363

2.21

Road & Bridges

9,594,998,449

359,530,774

9,954,529,223

3.75

Irrigation

1,799,188,104

363,881,656

47,537,000

2,115,532,760

17.58

30,399,755,660

3,290,574,622

119,733,750

33,570,596,532

10.43

745,767,413

507,956,015

237,811,398

100.00

4,574,400,565

782,144,836

108,788,398

5,247,757,003

14.72

304,223,274,958

125,037,176,489

80,121,555,533

349,138,895,914

14.76

14,633,826,140,070

2,354,716,726,952

2,081,048,466,612

14,907,494,400,412

1.87

System
Fixed Assets in Renovation
Other Fixed Assets
Construction in Progress
Total

3. Other Assets
Other Assets are government assets that cannot be categorized into current
assets, long-term investment, and fixed assets on balance sheet. DGTs
Other Assets amounted to Rp401,890,746,674.00 or increased 15.68%
compared to previous year which amounted to Rp347,427,892,569.00.

MANAGEMENT DISCUSSION AND ANALYSIS

Land

Directorate General of Taxes

Description

2012 Annual Report

assets are assessed with acquisition cost method excluding the calculation

Other Assets, 2012

136

MANAGEMENT DISCUSSION AND ANALYSIS

Directorate General of Taxes

2012 Annual Report

Description

Beginning Balance
(Rp)

Addition
(Rp)

Deduction
(Rp)

Ending Balance
(Rp)

% Increase
/ (Decrease)

Software

199,254,849,625

3,378,854,666

174,265,709

202,459,438,582

1.61

Licenses

36,321,463,584

3,396,360,000

4,972,000

39,712,851,584

9.34

76,492,880

4,750,000

81,242,880

6.21

Assets/Other Unused Assets

111,794,046,480

73,694,293,868

25,831,926,720

159,656,413,628

42.81

Total

347,446,852,569

80,474,258,534

26,011,164,429

401,909,946,674

15.68

Other Intangible Assets

Notes:

Differences in the Balance of Other Unused Assets as of December 31, 2012 amounted to

Rp19,200,000.00 due to the Compensation Claims to the North Sumatera I Regional Tax Office and

East Jakarta Regional Tax Office.

H. Long-Term Receivables
The Long-term Receivables as of December 31, 2012 amounted to
Rp14,676,255.00. The amount was a deduction of Current Receivable for Treasury
Claims/Compensation Claims which amounted to Rp14,750,005.00 and Allowance
for Uncollectible Tax Receivable-Compensation Claims which amounted to
Rp73,750.00. The balance of Long-term Receivables grew by 77.02% or as much
as Rp6,385,901 compared to previous year.

I. Short-Term Liabilities
A liability is classified as short-term liability if it is expected to be paid or due within
12 months after the reporting date. The Short-Term Liabilities as of December
31, 2012 amounted to Rp768,091,968,246.00 including Payables to Third Parties,
Payables to Revenue Refund, Prepaid from State Treasury Service Office (KPPN),
and Deferred Revenue.
Short-Term Liabilities, 20122011
Description
Payables to Third Parties
Payables to Revenue Refund
Prepaid from State Treasury Service Office
Deferred Revenues
total

2012
(Rp)

2011
(Rp)

% Increase /
(Decrease)

16,572,048,275

7,659,369,008

116.36

749,662,687,283

702,376,172,734

6.73

1,786,093,794

1,325,869,577

34.71

71,138,894

27,735,915

156.48

768,091,968,246

711,389,147,234

7.97

J. Equity

137

1. Current Equity Fund

Rp27,228,084,941,383.00. The amount is net wealth of government that


earned through difference between current assets value and short-term
liabilities.

2012
(Rp)

Description
Allowance for Receivable
Allowance for Inventory
Allowance for Short-Term Liabilities
Payment

Total

% Increase /
(Decrease)

27,792,221,061,284

40,598,895,010,549

(31.54)

180,039,374,560

184,170,135,826

(2.24)

(765,623,021,640)

(709,775,836,425)

(7.86)

21,447,527,179

22,416,135,825

(4.32)

27,228,084,941,383

40,095,705,445,775

(32.09)

2. Investment Fund Equity


Investment Fund Equity is a fund that was invested in long-term investment,
fixed assets, and other assets. As of December 31, 2012, the Investment
Fund Equity amounted to Rp15,309,399,823,341.00 which was invested in:
Fixed Assets amounted to Rp14,907,494,400,412.00; and
Other Assets amounted to Rp401,905,422,929.00.

MANAGEMENT DISCUSSION AND ANALYSIS

Goods/Services to be Received

2011
(Rp)

Directorate General of Taxes

Current Equity Fund, 20122011

2012 Annual Report

DGTs Current Equity Fund as of December 31, 2012 amounted to

DGTs Strategic Plan and


2013 Performance Target

The formulation of strategic plan as a form of modern organization management

138

has been the requirement for DGT to set its objective and direct the organization
to achieve its objective. Since 2008, DGT has set up Strategic Plan of 20082012

2012 Annual Report

as reference to construct initiatives in DGT.


In accordance with the establishment of the 20102014 Ministry of Finances
Strategic Plan, DGT needs to refine the strategic planning and initiatives document
to fit in the Ministry of Finances Strategic Plan. Therefore, in November 2012, DGT
has stipulated the 20122014 DGTs Strategic Plan as stipulated in the Director

Directorate General of Taxes

General of Taxes Decree Number KEP-334/PJ/2012.


The 20122014 DGTs Strategic Plan* consists of strategic objectives as follows:
1. Optimum Tax Revenues;
2. High Level of Taxpayers Satisfaction on Tax Services;
3. High Level of Taxpayers Compliance;
4. Improvement on Service Quality;
5. Improvement on Effectiveness in Tax Information Dissemination and Public

MANAGEMENT DISCUSSION AND ANALYSIS

Relation;
6. Improvement on Effectiveness In Monitoring;
7. Improvement on Effectiveness in Law Enforcement;
8. Improvement on Effectiveness in Cooperation between Institutions;
9. Effective Organization Development;
10. Reliable Management System; and
11. Improvement on Organizational Capacity Building.
The Ministry of Finance has redefined some performance targets of each echelon
I unit that stated in 2013 Performance Contract between the echelon I officials
and the Minister of Finance. Director General of Taxes signed the Performance
Contract containing the 11 Strategic Objectives along with 25 KPIs that must be
achieved in 2013.

*) Based on the Director General of Taxes Decree Number KEP-343/PJ/2013 concerning Amendment
on the Director General of Taxes Decree Number KEP-334/PJ/2012 concerning the 20122014 DGTs
Strategic Plan

2013 DGTs Performance Contract


No.

Description

Target

Stakeholder Perspective
Optimum Tax Revenues

PJ-1.1

Total tax revenues

Rp1,042.28 T

Customer Perspective
High Level of Taxpayers Satisfaction on Tax Services

PJ-2.1

Users satisfaction index

PJ-3

High Level of Taxpayers Compliance

PJ-3.1

Percentage of Taxpayers Formal Compliance Level

3.94

65%

Internal Process Perspective


PJ-4

Improvement on Service Quality

PJ-4.1

Level of service users satisfaction

PJ-5

Improvement on Effectiveness in Tax Information Dissemination and Public Relations

PJ-5.1

Level of tax information dissemination and public relations effectiveness

PJ-6

Improvement on Effectiveness in Monitoring

PJ-6.1

Percentage of Approweb data utilization by Account Representative

65%

PJ-6.2

Percentage of actual Annual Income Tax Return amendment against issued


notification letter

20%

PJ-6.3

Level of tax audit effectiveness

75%

PJ-6.4

Percentage of success in joint audit

72%

PJ-6.4.1

Percentage of joint audit implementation

100%

PJ-6.4.2

Percentage of succesful joint audit

65%

PJ-7

Improvement on Effectiveness in Law Enforcement

PJ-7.1

Percentage of investigation findings declared complete by the Attorney (P-21)

50%

PJ-7.2

Percentage of tax arrears collection

35%

PJ-8

Improvement on Effectiveness in Cooperation between Institutions

PJ-8.1

Timeliness index of Presidential Instruction follow-up completion

PJ-8.2

Percentage of data exchange by echelon I unit

70

70

90%

Effective Organization Development

PJ-9.1

Percentage of organizational development completion

PJ-9.2

Bureaucratic Reform Score

PJ-9.3

Maturity level of risk management implementation

PJ-9.4

Percentage of followed-up policy recommendation from supervision

100%
92
55
(risk defined)
90%

MANAGEMENT DISCUSSION AND ANALYSIS

80
(punctual)

Learning and Growth Perspective


PJ-9

Directorate General of Taxes

PJ-2

2012 Annual Report

PJ-1

139

No.
PJ-10

Reliable Management System

PJ-10.1

Percentage of completion on information system module development in relation with DGTs


strategic plans

100%

PJ-10.2

Percentage of HR management system completion in relation with DGTs Strategic Plan

100%

PJ-10.3

Percentage of information system development completion that support business process

80%

PJ-10.4

Percentage of employee database system (SIKKA/SIMPEG) data accuracy

100%

PJ-11

Improvement on Organizational Capacity Building

PJ-11.1

Percentage of employees who have met with training hours standard

50%

PJ-11.2

Percentage of officials who have met the job competency standards

87%

PJ-11.3

Percentage of Budget (DIPA) spending (non-personnel expenditures)

95%

PJ-11.4

Percentage of capital expenditure spending activity in DIPA

98%

Directorate General of Taxes

2012 Annual Report

140

MANAGEMENT DISCUSSION AND ANALYSIS

Target

Description

Strategic Initiatives consist of program and implementation period,


which developed based on DGTs Strategic Plan that also set to support
the achievement of KPI targets in the DGT Performance Contract.

2013 DGTs Strategic Initiatives


Program

Strategic Objectives
Improvement on Service
Quality

Improvement on
Effectiveness in Tax
Information Dissemination
and Public Relation

Output/Outcome

Implementation
Period

Easy, inexpensive, and quick service


Drop box system refinement

Drop box system


implementation

JanApr

Biling system implementation and foreign exchange


payment through MPN

Dissemination and
implementation

JanDec

Design of user friendly Tax Return form

New Tax Return form

JanOct

Improvement of community tax knowledge


Taxation training for law enforcement officer (the


Indonesian National Police and Attorney)

Activities

JanDec

Tax information dissemination for teachers and lecturers

Activities

JanDec

Regulation and taxation summary updating on Tax


Knowledge Base application

Up-to-date Tax
Knowledge Base

JanDec

Proactive public relation


Opinion leader

Positive opinion from


public figures

JanDec

Media campaign

Activities

JanDec

Media gathering

Activities

JanDec

Strategic Objectives
Improvement on
Effectiveness In
Monitoring

Implementation
Period

Reforming VAT administration system

Regulation and system


application

JanDec

The National Tax Census

MaySep

Development of tools analysis to evaluate the revenues and risk


mapping of taxpayers

Tools analysis

JanDec

Audit on certain sector and tax types

Notice of Tax
Assessment Letter

JanDec

Intelligence Information
Sheet

JanDec

Improvement on investigation effectiveness

P-21 Status

JanDec

Refinement of regulations that related with the enhancement of


monitoring function and law enforcement

Tax regulation

JanDec

Census Form
New taxpayers

Improvement on intelligence function


Data and information collection of certain business sector


for the purpose of law enforcement

Improvement on cooperation between institutions to increase the


effectiveness of monitoring and law enforcement:
MoU between DGT and other institutions in terms of
electronic data exchange, among others, the Ministry of
Internal Affair and Directorate General of Imigration

MoU

JanDec

MoU between DGT and law enforcement institutions

MoU

JanDec

Effective Organization
Development

DGT Head Office organization development allign with


transformation program of the Ministry of Finance

Organization development
academic paper

Okt

Reliable Management
System

Development of reliable and integrated database management


system

Supervision and
management decision
making system

Dec

Reinforcement of internal control system

Peer review

Development of work integrated monitoring system for Tax


Objection Reviewer and evaluator that produce database in
objections and appeals.

Objections and appeals


monitoring system.

Dec

Development of data and document processing center infrastructure

Study of Data Processing


Center development

Dec

Dec

Improvement on
Organizational Capacity
Building

JanDec

Human resources improvement in quantity and quality


Recruitment of 5,400 employees

Total new employees

Employees capacity building

Training

JanDec

MANAGEMENT DISCUSSION AND ANALYSIS

141

Directorate General of Taxes

Improvement on
Effectiveness in
Cooperation between
Institutions

Output/Outcome

2012 Annual Report

Improvement on
Effectiveness in Law
Enforcement

Program

04.
142

Bureaucratic Reform
145

A Decade of Bureaucratic Reform

151

Quality Assurance of Bureaucratic Reform

154

Internal Control System

164

Information Disclosure

Change is necessity and DGT has chosen to change for the better.
These belief and choice are our endeavor in the journey
toward tax bureaucratic reform.

143

The Cakalele War Dance

BUREAUCRATIC REFORM

Directorate General of Taxes

2012 Annual Report

144

Photo by M. Set

iawan

North Maluku

Ternate,

A Decade of Bureaucratic Reform

Tax revenues are the backbone of the country that accelerate the development
of Indonesia. DGT plays a major role in collecting tax revenues. Therefore,

145

fulfilment of state revenues target is determined by the implementation of DGT


tax collection strategies.

tax administration, and taxpayer are needed. Until the early 2000s, when the
challenges of collecting tax revenues continue to increase, DGT also faced
unfavorable conditions, namely:

2012 Annual Report

To optimize the tax revenues, favorable condition of tax policy and regulation,

1. tax policy had not considered the balance between the taxpayers rights
the community;
2. many tax regulations generated multiple interpretations and provided
opportunities for tax avoidance;
3. complicated

tax

administration

and

bureaucracy

provided

many

opportunities for collusion between taxpayers and tax officers; and


4. lack of knowledge, awareness, and compliance of community toward the tax

Directorate General of Taxes

and obligations, and did not provide adequate fairness and certainty for

obligations.

The urgency to implement the tax reform in Indonesia also derived from the results
of internal and external surveys, public opinion in the mass media, seminars and
dialogues, as well as the opinion of the international community.

Objectives of Tax Reform


To attain high level of taxpayers compliance
To build a reliable tax administration
To develop high integrity and productivity of DGTs employees

BUREAUCRATIC REFORM

A forementioned condition had triggered DGT to initiate the bureaucratic reform.

2012 Annual Report

146

Tax Reform Phase I (20022008)

Establishment of first modern tax

Restructuring DGT Head Office

office, Large Taxpayer Regional Tax

Implementation of Code of Conduct

Office and two Large Taxpayer Offices

for all DGT employees


Amendment of the Law on General

BUREAUCRATIC REFORM

Directorate General of Taxes

Provisions and Tax Procedures


Launch of taxation service innovation

Completion of modern tax


offices establishment throughout
Indonesia
Amendment of the Income Tax Law
Stipulation of 20082012
DGTs Strategic Plan and the

based on IT (e-registration, e-filing

improvement of DGTs vision and

and e-SPT)

mission

Development of employee
database system (SIKKA)

Launch of Sunset Policy


Launch of call center service Kring
Pajak 500200

2008
2002

20032007

147

Tax Reform Phase II (20092014)

Implementation of DJP

Launch of National Tax

Stipulation of

Tax Returns Drop Box

Maju, PasTI! A program

program

to improve the morale

Stipulation of the Ministry

Strategic Plan and the

and motivation of DGT

of Finance Corporate

improvement of DGTs

Amendment of the VAT

Values

Stipulation of

Stipulation of

20102014 DGTS ICT


Blueprint

20112018 HR

20122014 DGTs

vision and mission


Re-launch of National
Tax Census program

Management Blueprint

2010
2011

BUREAUCRATIC REFORM

2012

2009

Directorate General of Taxes

employees

and Sales Tax on Luxury


Goods Law

Census program

2012 Annual Report

Implementation of

148

Scope of Tax Reform


Tax Administration Reform

2012 Annual Report

Organizational Restructuring
Business process improvement based on information technology
Development of human resources management
Implementation of good governance
Tax Policy Reform

BUREAUCRATIC REFORM

Directorate General of Taxes

Amendment of tax laws


Fiscal incentives
Reform of Tax Monitoring and Potency Exploration
Mapping
Profiling
Benchmarking

Bureaucratic reform in the DGT was implemented in 2002. The implementation


of bureaucratic reforms in DGT, known as Modernization, was initiated with the
establishment of the first modern tax offices, namely Large Taxpayer Regional Tax
Office and two Large Taxpayer Offices. The offices were intended specifically to
administer the taxpayers with the large contribution of tax revenues.
Organizational structure of modern tax office is based on functions instead of tax
types, and also in purpose to improve check and balances function. In terms of
human resources aspect, modern tax office adopt reward and punishment concept
in which the code of conduct were enforced strictly and consistently along with
better remuneration. In addition, the facilities and infrastructure of modern tax
offices are more integrated, user friendly, and paperless information technology
systems.
The establishment of Large Taxpayer Regional Tax Office and Large Taxpayer Offices,
has been appreciated by the stakeholders due to the offices performance in tax
revenues and high level of taxpayers satisfaction. The success of Modernization
has motivated DGT to continue the implementation of modern concepts in other
tax offices. In 2008 DGT has successfully completed the establishment of modern
tax offices throughout Indonesia.

Photo b

y M. Se

tiawan

149

2012 Annual Report


Directorate General of Taxes

is also manifested by the launching of numerous new services for taxpayers. The
examples are e-registration, e-filing, e-SPT, Drop Box SPT, and Kring Pajak 500200
call center.
In the period of 2007 until 2009, three amendments of tax law, namely Law on
General Provisions and Tax Procedures, Income Tax Law, and VAT and Sales
Tax on Luxury Goods Law have been made. During the period, some of the tax
incentive policies were implemented such as Sunset Policy, exemption of Exit
Tax imposition, and the VAT Refund for tourist. These tax policies has received
positive public response.
Bureaucratic reform in the area of tax monitoring and potency exploration is
conducted through the development of a structured, measured, standardized,
systematic, and accountable method. The method was developed since early
2007 which includes the activities of mapping, profiling, and benchmarking. A
tax base expansion effort to explore tax potency was also conducted through
National Tax Census in 2011 and 2012. These activities were the DGTs attempt
to enforce fairness in which the taxpayer is reminded to fulfill their tax obligations.

BUREAUCRATIC REFORM

In terms of tax administration reform, the implementation of bureaucratic reform

The next challenge in Modernization is to build shared values among the

150

employees. More intensive and structured effort in the formation of corporate


culture was initiated in 2010 through the implementation of the program so called

2012 Annual Report

DJP Maju, PasTI! followed by internalization of the Ministry of Finance Corporate


Values, which established in 2011.
In general, the concept of DGT bureaucratic reform is to provide excellent services
and intensive supervision to the taxpayers through the implementation of good
governance. Nevertheless, the impact of bureaucratic reform brought fundamental

Directorate General of Taxes

and revolutionary changes in the implementation of taxation in Indonesia.


Entering a decade of bureaucratic reform, DGT awares that there is still room
of improvement. Strengthening the internal control system to prevent abuse of
power by DGT officials is a priority that must be done in order to regain public
trust toward DGT.
Lesson learned from the Modernization process, DGT believes that consistency in
improvement and commitment of the stakeholders to support DGT, are the key

BUREAUCRATIC REFORM

success factor.

Photo by Gathot Subroto

Photo by M. Setiawan

Quality Assurance of Bureaucratic Reform

Assessment of the bureaucratic reform implementation in the ministry/institution


is conducted through Quality Assurance of Bureaucratic Reform. Implementation

151

of the Quality Assurance based on the Minister of State Apparaturs Empowerment


and Bureaucratic Reform Regulation Number 53 Year 2011 was made to the eight

1. Mindset and Work Culture (Change Management);


2. Regulation Refinement;
3. Organizational Restructuring and Strengthening;

2012 Annual Report

areas of change which includes:

4. Restructuring of Procedures;
5. Restructuring of Human Resources Management System;
7. Performance Accountability Strengthening; and
8. Public Service Quality Improvement.
The main concern in the implementation of quality assurance of bureaucratic
reform is the level of improvement on each area of change. In addition, quality
assurance activities also consider the strategic impact of bureaucratic reform in

Directorate General of Taxes

6. Supervision Strengthening;

the ministry/institution.

General of the Ministry of Finance. Data collection in the process of quality


assurance was gathered through document review, observation, questionnaires,
and interviews.
The score result of Quality Assurance of Bureaucratic Reform in DGT in 2012 is
93.83 or categorized as Very Good.

Photo by Gathot Subroto

BUREAUCRATIC REFORM

Quality Assurance of Bureaucratic Reform in DGT was conducted by the Inspectorat

Result of Quality Assurance of Bureaucratic Reform in DGT

152

Area of Change
Mindset and Work Culture

Establishment of change management team.

Percentage

Score

10%

8.96

10%

10.00

10%

9.50

10%

10.00

20%

20.00

2012 Annual Report

Formulation of change management strategy.


Formulation of change management communication strategy.
Building commitment, participation, and desired behavior change.
Availability of risk analysis and communication to all employees to reduce the
failure rate and to improve employee satisfaction.

Directorate General of Taxes

Regulation Refinement

BUREAUCRATIC REFORM

Indicators of Success/Measurement of Target Achievement

Availability of SOPs of regulation drafting.


The SOPs accomodate the appropriate steps of drafting the regulation.
The review and drafting process of regulation have been included with routing
slip conclusion/report.
The mapping of regulation that is overlapping, disharmony, and has multiple
interpretations has been conducted and the identification result is immediately
followed up.
Regulation archive and index management has been conducted in an orderly,
completely, and informatively manner.

Organizational Restructuring
and Strengthening

Organizational structure is clear and not overlapping.


Establishment of rightsizing organization.
Establishment of working units that handles personnel, public relations, and
training.
Implementation of coordination between units.

Restructuring of Procedure

Establishment of IT-based governmental management.


Implementation of tasks and functions of ministry/institution in line with
procedures.
Establishment of KPI that is aligned with the strategy of ministry/institution.

Restructuring of Human
Resources Management
System

Human resources management has referred to the regulation.


Establishment of employee recruitment system that is transparent and
accountable.
Employees career path, rotation, and promotion have been stipulated and
implemented transparently.
Implementation of the Government Regulation Number 53 Year 2010 concerning
Civil Servants Discipline.
Availability of measured performance indicator.
Availability of up-to-date and accurate employees data.
Availability of job competency standard.
Availability of individual competency profile map.
Establishment of competency-based training system and process.

Area of Change
Supervision Strengthening

Indicators of Success/Measurement of Target Achievement

Percentage

Activity of planning, implementation, and accountability of finance in ministry/


institution is in line with the regulation.

Score
9.84

10%

8.72

20%

16.80

100%

93.83

2012 Annual Report

10%

Implementation of Government Internal Control System in line with


the Government Regulation Number 60 Year 2008.
Increasing role of Government Internal Control Apparatus (APIP) in improving
the compliance toward state finance management.
Budget spending is in accordance with the plan.

Increasing role of Government Internal Control Apparatus (APIP) in


encouraging the ministry/institution to improve the status of report opinion.
Implementation of Anti-Corruption Program.
Increased implementation of e-procurement.
Availability of KPI.

Quality improvement of accountability reports.


Public Service Quality
Improvement

Implementation of public services that are cost-friendly, affordable, punctual,


and have clear procedures.
Service unit with international standard.
Effective implementation of customer satisfaction survey.
Establishment of complaint, suggestion, and feedback handling system.
Establishment of organizations positive image.

Total
Category

Very Good

Source: Inspectorate General of the Ministry of Finance Assessment Results, data as of December 28, 2012

Photo by Afriganistana K.

BUREAUCRATIC REFORM

Establishment of a system that support the achievement of measurable


organizational performance.

Directorate General of Taxes

Improvement of the Audit Boards opinion or maintaining


Unqualified Opinion.

Performance Accountability
Strengthening

153

Internal Control System

Control of the governments activities is conducted to achieve effective, efficient,

154

transparent, and accountable financial management. In the scope of government


institutions, control over the activities is carried out under the guidance of the

2012 Annual Report

Government Internal Control System (Sistem Pengendalian Intern Pemerintah) as


stipulated in the Government Regulation Number 60 Year 2008.
The objective of the Government Internal Control System is to provide assurance
for achieving effectiveness and efficiency in the implementation of public
administration, the reliability of financial reporting, safeguarding of state assets,

Directorate General of Taxes

and regulatory compliance.


Implementation of internal control in DGT as stipulated in the Director General of
Taxes Decree Number KEP-238/PJ/2012 is conducted through:
1. direct supervision by the direct superior of the task bearer; and
2. monitoring of internal control conducted by the internal control/compliance
unit.

BUREAUCRATIC REFORM

The following are the elements and efforts that were established in order to
implement the internal control within DGT.

A. Internalization of Corporate Values


The establishment of the Ministry of Finance Corporate Values and Key Behavior
Guideline in 2011 is an attempt of to uphold the integrity and the ethical values
that directly support the internal control environment, and to encourage synergy
of entire echelon I units in achieving the vision of the Ministry of Finance.
During 2012 DGT has made various efforts to internalize the Corporate Values and
Key Behavior of the Ministry of Finance to its employees.
1. Main Internalization Program

In this program, each unit was asked to define behavioral indicators of


each major role in accordance with the types of positions in each unit and
day-to-day behaviors that are specific to certain positions and generally
accepted. Later on, the behavioral indicator of the Ministry of Finance is
disseminated to all employees in the unit.

2. Thematic Internalization Program

155

Thematic Internalization Program of 2012 was done in form of Values


Gathering for every unit with the theme DGT Commitment to Achieve
intended to enlist the support of stakeholders on the implementation of
bureaucratic reform in DGT. Units invite key stakeholders such as the largest
taxpayers, heads of other institutions (local government, SOE, police,
judiciary, executive and school board members, journalists, and others)

2012 Annual Report

1,000 Trillion. Values Gathering Program is an open house program

associated with business processes of tax offices/regional tax offices.

Supporting Program is an activity which transfers corporate values to daily


working habits and other activities, such as:
a. Orderly, Clean, and Discipline Program
1) Discipline of working hour utilization

Directorate General of Taxes

3. Supporting Program

2) Organizing meeting management


4) Dressed properly
b. Honest and Friendly Program
1) Formulate honesty program in daily acitivites
2) Utilizing office facilities in working hours only for official use
3) Implement 3S/Senyum, Salam, Sapa (Smile, Greetings,
Compliments) while serving taxpayers and/or other stakeholders
4) Implement polite communication to internal and external parties
Overall, the implementation of the Ministry of Finance Corporate Values and
Key Behavior consists of six stages, namely: 1) formulation and delivery; 2)
dissemination; 3) establishment of the guiding team; 4) establishment of leadership
role and implementation structure; 5) monitoring and evaluation; and 6) change
agent development program.

BUREAUCRATIC REFORM

3) Create cleanliness, fineness, and comfort in office

The Ministry of Finance Key Behavior

Directorate General of Taxes

2012 Annual Report

156

Values

Key Behavior

Integrity

act honestly, sincerely and trustworthy


maintain dignity and act properly and righteously

Professionalism

have broad skills and knowledge


work wholeheartedly

Synergy

positive thinking, trust, and respect each other


find and implement the best solution

Service

provide services oriented towards stakeholders satisfaction


act proactively and responsively

Excellence

undertake continuous improvements


develop innovation and creativity

Note: As stipulated in the Minister of Finance Decree Number 312/KMK.01/2011

The implementation of the Ministry of Finance Corporate Values and Key Behavior

BUREAUCRATIC REFORM

has reached the stage of establishing a guiding team and has appointed change
agents comprising of echelon II and III officials in the Ministry of Finance. The
Change Agents who have been given a variety of training, were then commissioned
to carry out internalization program of the Ministry of Finance Corporate Values
and Key Behavior in their units.
B. Implementation of Code of Conduct
DGTs Code of Conduct was gradually implemented since 2002 at the same
time with the formation of modern tax offices. It is stipulated by the Minister of
Finance Regulation Number 1/PM.3/2007 containing nine obligations and eight
prohibitions for employees.
In enforcing the code of conduct, any alleged violation by echelon I or II officials
will be examined by the Civil Servant Honorary Council at the Ministry of Finance
level appointed by the Minister. As for any alleged violation by lower lever
employees, the examination is conducted by the Civil Servant Honorary Council
at the DGT level appointed by the Director General.

DGTs Code of Conduct


Employees Obligations

Employees Prohibitions
1. Act discriminatively in performing tasks

2. Work in a professional, transparent, and accountable manner

2. Become an active member or symphatizer of political parties

3. Secure the DGT data and information

3. Abusing power

4. Provide best services to taxpayers, fellow employees, or other

4. Misuse office facilities


5.

stakeholders

Accept any gift in any form, either directly or indirectly, from taxpayers,
fellow employees, or other stakeholders, which lead to the employee

6. Be responsible in using DGTs properties

suspected of abusing power

7. Abide official working hours and rules

6. Misuse of tax data and information

8. Become a role model for the community in meeting tax obligations

7. Performing action which may lead to data disruption, destruction, or


alteration in the DGTs information system

9. Behave, dressed, and speak in polite manner

8. Breaking the norms of decency that can damage public image and

Directorate General of Taxes

5. Obey official orders

2012 Annual Report

1. Respect other peoples religions, faiths, cultures, and customs

157

dignity of DGT

C. Establishment of Internal Control Unit


As stipulated in the Minister of Finance Decree Number 152/KMK.09/2011, every
echelon I unit within the Ministry of Finance should have internal control unit
structures by 2012.
In order to implement a good internal control environment, and considering the
large scope of the tasks and the large number of DGT offices, internal control
function in DGT is then attached to every office. Previously, the Directorate of
Internal Compliance and Apparatus Transformation is the sole unit in DGT that
conducts internal control function. Since November 2012, internal control function
is also conducted by:
1. Audit, Investigation, and Collection Division in regional tax office;
2. General Affairs and Internal Compliance Division in Taxation Data and
Document Processing Center;
3. Audit and Internal Compliance Section in tax office; and
4. Administrative and Internal Compliance Sub-Division in Taxation Data
and Document Processing Office, External Data Processing Office, and
Information and Complaint Services Office.

BUREAUCRATIC REFORM

Note: As stipulated in the Minister of Finance Regulation Number 1/PM.3/2007

A forementioned units are called Internal Compliance Units, which carry out the

158

following internal control function:

2. risk management monitoring;


3. supervising employees discipline and compliance towards the code of
conduct;
4. monitoring the follow-ups of supervising results; and

Directorate General of Taxes

5. formulating business process improvement recommendation.

D. Implementation of Risk Management

BUREAUCRATIC REFORM

2012 Annual Report

1. internal control monitoring;

Efforts to develop risk management in DGT throughout 2012 are as follows:

Risk management is applied and developed based on the Minister of Finance


Regulation Number 191/PMK.09/2008 concerning Implementation of Risk
Management in the Ministry of Finance. Implementation of risk management in
DGT was done gradually at echelon II units as the Risk Owner Units, starting from
2009 and developed continuously in every tax office.

1. establish KPI for Risk Management;


2. implement risk management in all tax offices;
3. optimize DGTs key risk mitigation which has been prepared since 2011;
4. develop human resources related to the risk management through:
a. dissemination and workshop;
b. education and training; and
c. enroll employees to join the Certified Risk Management Professional
training held by Risk Management Certification Institution.

E. Corruption Prevention and Eradication Acts


As stipulated in the Presidential Instruction Number 17 of Year 2011 concerning
the Action of Corruption Prevention and Eradication in 2012, DGT has responsibility
for implementing some efforts/actions to prevent and eradicate corruption.
Actions which DGT is responsible for and has been performed within the time
limit, are as follows.
1. The strengthening of Taxation Data and Export-Import Documents
Exchange between DGT and Directorat General of Customs and Excise;
2. The improvement of the State Budget Management Transparancy;

3. Cooperation between Ministry of Finance and Indonesian Financial


Transaction Reports and Analysis Center; and

159

4. Implementation of the Whistle-blowing System in DGT.

Corruption Day Commemoration. This commemoration was related to the 101st


action plan in 2012 from the Presidential Decree Number 17 of Year 2011, which
is public policies dissemination related to the efforts of accelerating the corruption
prevention and eradication in public institutions.

2012 Annual Report

As part of the corruption prevention and eradication, DGT held World Anti-

The commemoration of World Anti-Corruption Day in 2012 with the theme


and improve anti-corruption commitments, integrity, and synergy of all DGTs
employees. The commemoration was also aimed to disseminate bureaucratic
reform process to the public.
The commemoration of World Anti-Corruption Day in 2012 was held in two major
events, namely:

November 27 to December 4, 2012. The pictures displayed were the work


of DGT employees; and
2. Public Lecture of Anti-Corruption, on December 4, 2012. This event was
opened by the Director General of Taxes and followed by a speech from
the Minister of Finance. The public lecture was delivered by the Chairman
of the Corruption Eradication Commission, M. Busyro Muqoddas, and
Dean of Paramadina University, Anies Rasyid Baswedan.

F. Implementation of Whistle-blowing System


Many violations conducted by DGT employee resulted in negative impact to the
institution. Permissive culture in working environment which let the violations
happen also further perpetuated and increased the number of violations.
Based on the occurence above, DGT realizes that prevention, early detection
system, and appropriate and consistent action against violations is necessary.
Therefore, since 2011 DGT implemented Whistle-blowing System as stipulated
in the Director General of Taxes Regulation Number PER-22/PJ/2011 concerning
the Obligation to Report Violations and Violations Report Management (Whistleblowing) in DGT. The issuance of the Presidential Instruction Number 17 Year 2011
has reinforced DGTs commitment to implement a good Whistle-blowing System.

BUREAUCRATIC REFORM

1. Photo Exhibition of DGTs Hope and Commitment of Anti-Corruption, from

Directorate General of Taxes

DGTs Hope and Commitment of Anti-Corruption, was organized to maintain

DGTs Whistle-blowing System adopts three principles, as follows.

160
1. Prevention Principle, which prevents the perpetrator to conduct violations,
including:
2012 Annual Report

a. stipulation of whistle-blowing regulation and campaign which make


the perpetrator/potential perpetrator to feel uncomfortable with his/
her own lifestyle;
b. perpetrator/potential perpetrator feels threatened by the presence of
another person who knows or wants to know his/her fortune; and
c. threats of severe punishment discourage potential perpetrators to

Directorate General of Taxes

conduct violations.
2. Early Detection Principle, which encourages whistle-blowers enthusiasm,
requires every employee to report fraud indication (inherent monitoring).
As a complement for the whistle-blower:
a. identity of whistle-blower is confidential;
b. whistle-blower is protected;
c. reports are followed up; and
d. rewards are given to whistle-blowers.

BUREAUCRATIC REFORM

3. Implement Proper Investigation Principle, such as:


a. each report is handled appropriately and consistently;
b. emphasis on the approach of Fiscal Crime against DGTs employees;
c. fiscal approach does not eliminate DGT authority to impose disciplinary
actions or forward the case to law enforcer;
d. investigation result is communicated with whistle-blower; and
e. prevent libel actions.
As stipulated in the Director General of Taxes Regulation Number PER-22/
PJ/2011, in the event of violation reporting/complaint that cannot be handled by
the internal parties of DGT because of its nature and characteristics, the treatment
is coordinated with the Inspectorate General or the authorized law enforcement
institution.
DGTs Complaint Channel
Direct

Help Desk of Directorate of Internal Compliance and Apparatus


Transformation

Indirect

Phone: (021) 52970777 or Kring Pajak 500200


e-Mail: kode.etik@pajak.go.id or pengaduan@pajak.go.id
employee database system (SIKKA)
Letter to:

Director General of Taxes

Director of Internal Compliance and Apparatus
Transformation

Director of Dissemination, Services, and Public Relation

Director of Intelligence and Investigation

Head of regional tax offices/tax offices

161
Photo by Afrig

anistana K.

This is in accordance with the assessment made by the Presidential Working Unit
for Development Monitoring and Control (Unit Kerja Presiden Bidang Pengawasan

2012 Annual Report

The implementation of whistle-blowing system in DGT has proven to work well.

dan Pengendalian Pembangunan/UKP4). UKP4 has evaluated the performance of


2012. As a result, UKP4 has assessed that the performance of government
institutions was satisfactory especially the implementation of whistle-blowing
system provision in DGT which is considered relatively successful. UKP4 assessment
is based on the implementation of the Presidential Instruction Number 17 Year
2011 on the effort of corruption prevention and eradication in 2012.

The employee compliance monitoring in DGT is implemented to maintain a high


level of discipline, to create a positive working environment, and to improve
the quality of service to taxpayers. Monitoring of employee compliance in DGT
was implemented through the mechanism of surprise inspection and blind
surveillance.
Surprise inspection is an employee compliance monitoring without prior notice
to the unit that is being inspected. Blind surveillance is checking directly the
real situation in the DGT offices, especially those related to compliance with the
provisions of civil servants discipline and DGTs Code of Conduct. The activities
of employee compliance monitoring throughout 2012 was conducted on 30 units
of DGT.
In general, the result of compliance monitoring indicates that:
1. discipline level of DGTs employee toward working hours and the utilization
of working hours was considerably good;
2. head offices/managers have a major role for employees; and
3. services provided to the taxpayers were considerably good in accordance
with the DGTs excellent service guidelines, but still need improvement.

BUREAUCRATIC REFORM

G. Compliance Monitoring

Directorate General of Taxes

government institutions in the corruption prevention and eradication throughout

H. Compliance Assessment

162
The assessment of internal compliance in DGT is conducted based on the Director
2012 Annual Report

General of Taxes Regulation Number PER-19/PJ/2011. The purpose of internal


compliance assessment is to provide added value to the organization through the
assessment of:
1. compliance towards the regulation, work plans, systems, and/or procedures
related to the DGT tasks;
2. effectiveness and efficiency of activities based on established benchmarks;
Directorate General of Taxes

3. safeguarding of DGTs assets;


4. securing DGTs data and information; and
5. effectiveness and efficiency of resources utilization.
Internal compliance assessment in DGT during 2012 include the assessment on
the following process:
1. tax audit;

BUREAUCRATIC REFORM

2. tax objection;
3. data updates and validation of Tax Object Information Management
System;
4. procurement;
5. tasks of Account Representative; and
6. analysis of information, data, report, and denunciation as well as preliminary
evidence verification.
The findings during the internal compliance assessment generally consist of formal
and material discrepancy. Formal discrepancy is caused by activities that are not
in accordance with the procedures or regulations, while the material discrepancy
is caused by violation of provision that could potentially lead to the states loss.
Internal compliance assessment provides recommendations on findings such as
business process improvements of the assessed activities. The recommendations
are expected to eliminate the cause of the findings so that all operations carried
out by DGT can run effectively and efficiently.

I. Imposement of Disciplinary Sanctions

163
Imposement of sanctions as part of employees disciplinary fostering efforts is
carried out based on the prevailing regulations. Sanctions impose on officials who
supervisor or investigation team appointed by the Minister of Finance. During
the investigation, employee supervisor or investigation team may take into
consideration the results of the investigation conducted by the control/internal
compliance unit of DGT or Inspectorate General.

Type of Sanction

Legal Basis
The Minister of Finance Regulations

Year
2012

2011

Warning:
First Warning Letter

43

No. 41/PMK.01/2011

Second Warning Letter

12

Third Warning Letter

Written Warning

32

Oral Reprimand

30

26

Reprimand Letter

35

27

Dissatisfaction Statement Letter

29

33

Postponement of Periodical Salary Increase for 1 year

22

17

Postponement of Promotion for 1 year

13

Demotion to One Rank Lower for 1 year

12

18

16

Government Regulation
No. 53 Year 2010

Light Degree:

Medium Degree:

Severe Degree:
Demotion to One Rank Lower for 3 years
Rotation in terms of Demotion
Position Discharge

Non-Demand Honorable Discharge

27

Non-Honorable Discharge

30

18

Government Regulation

Non-Demand Honorable Discharge

No. 32 Year 1979

Non-Honorable Discharge

Civil Servant Candidate Honorable Discharge

Temporary Dismissal of Position

226

263

Government Regulation No. 4 Year 1966


TOTAL

BUREAUCRATIC REFORM

No. 87/PMK.01/2010 &

Directorate General of Taxes

Number of Disciplinary Sanction Imposement, 20112012

2012 Annual Report

are convicted based on the results of the investigation is conducted by his/her

Information Disclosure

Information disclosure is part of good governance principles, especially in

164

terms of transparency and accountability, as stipulated by Law Number 14 Year


2008 concerning Public Information Disclosure. The information dissemination

BUREAUCRATIC REFORM

Directorate General of Taxes

2012 Annual Report

conducted by DGT is an embodiment of DGTs commitment to meet the publics


right on information needs.

Information and Documentation Management Officers (Pejabat


Pengelola Informasi dan Dokumentasi/PPID) at DGT Head Office and
regional tax office are responsible for the services of providing public
information in their respective working areas. PPID delivers written
notice of DGTs ability to provide answers of any request for public
information.

DGT provides important information that can be used by stakeholders, such as


information of DGTs performance which is available in the Annual Report and
tax policies which is conveyed via press release and other media. DGT provides
the latest information which can be accessed easily and quickly by stakeholders
through the official website www.pajak.go.id. Other information channel that can
be accessed by the public is through the Kring Pajak 500200 call center.
DGT also provides a means of internal communication through DGTs internal
bulletins, namely Berita Pajak and e-Magazine which are published monthly.
Through the bulletin, DGTs employees can receive the latest information about
tax regulations, organizational policies, and various activities carried out by the
units in the DGT.
Other information disclosure implemented by DGT are in the form of a library
in DGT Head Office that can be accessed either by the DGTs employee or nonemployee, and permission of research and internships (Praktik Kerja Lapangan/
PKL) in DGT for the general public.

Public Information that is Mandatory to be Provided and Announced Regularly


in DGTs Website

165

Vision and mission

Organizational structure and officers name


Office address and phone numbers, facsimile, e-mail, and other information
Statistics of national tax revenues

2012 Annual Report

Main tasks and functions

Audited Financial Statements

Tax regulations issued by DGT


Information related to public information access
Information related to complaint procedures through whistle-blowing system
Announcement of procurement

Directorate General of Taxes

Summary of program and activities

BUREAUCRATIC REFORM

Photo by

ana K.

Afriganist

05.
166

Social Responsibility
170

Employee Health Insurance Improvement Program

171

Establishment of Tax Center

172

Other Social Activities

DGT wishes to always provide value added to communities and


environment and this has been our concern to establish a dignified
community and a sustainable environment.

167

The Pakarena Dance

SOCIAL RESPONSIBILITY

Directorate General of Taxes

2012 Annual Report

168

Photo by

Tomy Nur

South Sulawesi

Makassar,

seta

Corporate Social responsibility program is run by an organization as a form of


accountability to community, government, and the environment. The program is

169

often referred to as a form of accountability for the impact of the organization


policy. In other words, social responsibility program can also be said as the

DGT as a government institution under the Ministry of Finance carries out tasks in

2012 Annual Report

management of impact.

securing the state revenues from taxes. Nevertheless, DGT expects to add some
values to the society and environment through the implementation of various
social activities. In addition to staying focus on its tasks, DGT commits to support
country development by providing direct benefit to the community.

Directorate General of Taxes

The ideal implementation of social responsibility generally includes aspects of


environmental management; practices of employment, health, and safety; social
and community development; as well as product warranty. DGT realizes that
the fulfillment of those aspects still require significant improvement. Therefore,
for the upcoming years DGT commits to enhance and expand the scope of its
social responsibility activities with a better-coordinated ones and more thorough
in every aspect. In 2012, DGTs social responsibility program covers aspects of

SOCIAL RESPONSIBILITY

employment, social and community development, as well as other philanthropy


activities.

istiadhi

Photo by Arief Sul

seta

Photo by Tomy Nur

Employee Health Insurance


Improvement Program

Since 2011 DGT has been initiated Employee Health Insurance Improvement

170

Program. The program was derived from DGTs desires to provide a decent health
benefits for their employees. It is because the health benefits from social health

2012 Annual Report

insurance (Health Insurance for Civil Servants) received by employees and their
families considered to be less adequate in service quality.
The expected benefits of this program among others is that employees can obtain
health services with better medical facilities in government and private hospitals,
and the program is expected to be one of the significant factor to increase

Directorate General of Taxes

employees engagement.
This insurance program implemented by DGT in collaboration with Employees
Cooperative (Koperasi Pegawai) of DGT Head Office and PT Asuransi Jiwa
Inhealth Indonesia, as well as administratively facilitated by the Directorate of
Internal Compliance and Apparatus Transformation. The program is funded by
DGTs employee and become effective on December 28, 2012 for a year. With
the Managed Care system, each participant receives services including outpatient
care, inpatient care, dental care, maternity, and special care for serious diseases

SOCIAL RESPONSIBILITY

such as heart disease, cancer, kidney, lung, and organ transplantation as well as
advanced diagnostics such as MRI, MRA, and CT Scan.

Number of Participants of Employee Health Insurance Improvement Program


Insurance Package

Job Position of Participant

Platinum VIP

Echelon II Officials

Gold VIP

Echelon III Officials


High-Level Functional Officials

Gold 1

Echelon IV Officials
Staff
Low to Mid-Level Functional Officials

Total

Number of Participant
(employee and family)
34
360

5,925

6,269

Establishment of Tax Center

171

2012 Annual Report


Directorate General of Taxes

manifested in form of cooperation with various parties including universities and


associations to conduct tax information dissemination and education. One of
the cooperation is the establishment of Tax Center, which is an institution within
university that serves as a center for tax study, research, training, and dissemination
in the respective university and neighborhood community. The establishment
of Tax Center is conducted by signing a memorandum of understanding MoU
between the regional tax offices and universities.
Tax Center has been carried out many activities throughout 2012 such as seminars/
discussions, training/workshop, database development, Tax Goes To Campus, tax
information publication and dissemination, tax competition (writing, debates,
speeches, quiz), student field trip to the DGT units, and so forth.
Through the establishment of Tax Center, the students are expected to have a
better understanding of taxation, then they can share this information to other
parties, at the end may foster the public tax awareness.

SOCIAL RESPONSIBILITY

DGTs commitment toward social and community development aspect is

Other Social Activities

Photo by Arief Sul

istiadhi

SOCIAL RESPONSIBILITY

Directorate General of Taxes

2012 Annual Report

172

As stipulated in the Director General of Taxes Circular Letters Numbers SE-16/


PJ.01/2011 and SE-45/PJ.01/2012, DGT encourages all offices within DGT to
organize regular blood donation every year on the commemoration of national
days and religious holidays.
In addition, DGT also runs other social activities, namely Foster Children Program
(PAS) which is coordinated by the Employees Wife Association of DGT (KBIP).
The program that has been going on since 2007 grants education fund to the
children of security guards, cleaning service, office boys, drivers, technicians, and
cooperative employees of DGT. The donors of PAS are DGTs employees who
voluntarily donate regularly through monthly salary deductions or by transferring
donations to PAS account. Based on the Director General of Taxes Circular
Letter Number SE-42/PJ/2011, DGT calls out to all offices to organize PAS and
encourage their employees to become the donors of PAS.
Each of DGTs office carried out social activities by considering the situation or
needs of the society in their respective regions. The activities organized during
2012 are as follows.

173

2012 Annual Report

iawan

a. At the holy moment of Ramadhan, several offices such as Aceh Regional


Tax Office, North Sumatera I Regional Tax Office, North Sumatera II
Regional Tax Office, East Java I Regional Tax Office, as well as South, West
and Southeast Sulawesi Regional Tax Office held an event of ifthar and
donation to the orphans and the poor. On the celebration of Christmas,
DGT Head Office also organized social activity in the form of donation to
orphanages.
b. DGT Head Office and also most of the echelon II units distributes qurban
meat to the society at Eid al-Adha.
c. Distribution of clean water to the communities in drought areas, were
carried out by Central Java II Regional Tax Office and Sukoharjo Small Tax
Office in Wonogiri on September 20, 2012.
2. Environment Preservation

In commemorating Money Day (Hari Oeang), West Sumatera and Jambi


Regional Tax Office organized a community service by cleaning the beach of
Pantai Air Manis in Padang on November 3, 2012. This unit also realizes its
concern for environment sanitation and comfort by providing several trash
bins in tourism area of Jam Gadang, Bukitinggi.

SOCIAL RESPONSIBILITY

1. Social Relief

Directorate General of Taxes

Photo by M. Set

06.
174

Statistics

Every required effort has been undertaken and the figures displayed
are the outlook of DGT excellent performance tradition.

175

The Bedhoyo Court Dance

STATISTICS

Directorate General of Taxes

2012 Annual Report

176

Photo by Afriganistana K.

Gunung Kidul,

Special Region of Yogyakarta

Number of Taxpayers, 20082012


Type of Taxpayer

2012

2011

2010

2009

2008

22,131,323

19,881,684

16,880,649

13,861,253

8,807,666

Treasurer

545,232

507,882

471,833

441,986

392,509

2,136,014

1,929,507

1,760,108

1,608,337

1,481,924

24,812,569

22,319,073

19,112,590

15,911,576

10,682,099

Corporate
Total
Note: Based on data cleansing in 2012

Year

Total
Village/
Sub-District

Sismiop

Tax Object

Village/
Sub-District

Digital Map
%

Tax Object

Village/
Sub-District

75,636

99,237,896

51,545

68.1

82,524,675

83.2

35,326

46.7

2011

76,487

102,573,771

54,911

71.8

88,235,739

86.0

38,902

50.9

2012

75,977

102,897,648

57,078

75.1

89,692,374

87.2

41,368

54.4

Notes:

Data as of December 31 for the year concerned

Decrease in the number of villages/sub-districts in 2012 due to merger of some villages/sub-districts

Number of Taxpayers Using e-SPT, 20082012


Filing Year
Total Taxpayers

2012
117,092

2011
120,790

2010
61,651

2009
58,880

2008
43,897

Source: SIDJP and SIPMod database

Number of Taxpayers Using e-Filing, 20082012


Filing Year
Total Taxpayers
Source: e-Filing database

2012
21,799

2011
9,850

2010
4,941

2009
2,427

2008
1,619

STATISTICS

2010

Directorate General of Taxes

Database of Land and Building Tax Object, 20102012

2012 Annual Report

Individual

177

Annual Income Tax Return-Filing Compliance Ratio, 20082012

178

Description

2012 Annual Report


Directorate General of Taxes

2011

2010

2009

2008

17,659,278

17,694,317

14,101,933

9,996,620

6,341,828

Corporate

1,026,388

1,590,154

1,534,933

1,373,383

1,246,173

Individual

16,632,890

16,104,163

12,567,000

8,623,237

5,095,655

9,482,480

9,332,626

8,202,309

5,413,114

2,097,849

Corporate

547,659

520,375

501,348

559,791

420,689

Individual

8,934,821

8,812,251

7,700,961

4,853,323

1,677,160

53.70%

52.74%

58.16%

54.15%

33.08%

Corporate

53.36%

32.72%

32.66%

40.76%

33.76%

Individual

53.72%

54.72%

61.28%

56.28%

32.91%

Number of Taxpayers Obliged to File Annual Income Tax Return

Number of Annual Income Tax Return Filed

Compliance Ratio

Notes:

Number of Taxpayers Obliged to File Annual Income Tax Return is the number of taxpayers that administratively obliged as of
January 1.


STATISTICS

2012

Number of Annual Income Tax Return Filed is the number of Annual Tax Return received by DGT for a year without considering fiscal
year of the Tax Return.

Compliance Ratio is comparison between the number of Annual Income Tax Return Filed in a year and the number of taxpayers obliged
to file Annual Income Tax Return as of January 1.

2012 Annual Income Tax Return Filed is the result of quick count as of April 30, 2012.

Number of Taxpayers Obliged to File Annual Income Tax Return in 2012 has been deducted from number of non-effective
taxpayers.

Photo by Tomy Nu

rseta

Comparison between Tax Revenue and State Expenditure, 20082012


No.

2012

Description

2011

2010

2009

2008

DGT Tax Revenues Excluding Oil & Gas Income Tax


(trillion rupiah)

752.37

669.65

569.35

494.49

494.09

DGT Tax Revenues Including Oil & Gas Income Tax


(trillion rupiah)

835.83

742.74

628.23

544.53

571.11

State Expenditures (trillion rupiah)

1.548.31

1.295.00

1,042.12

937.38

985.73

Comparison 1 : 3 (%)

48.59

51.71

54.63

52.75

50.12

Comparison 2 : 3 (%)

53.98

57.35

59.51

58.09

57.94
Directorate General of Taxes

Notes: 20082011 Tax Revenues (including Conveyance Tax) data from the Government Financial Report
2012 Tax Revenues data from the 2012 DGT Audited Financial Report

Contribution of Tax Revenues Towards Domestic Revenues, 20032012


DGT Tax Revenues
Excluding Oil &
Gas Income Tax
(trillion rupiah)

DGT Tax Revenues


Including Oil & Gas
Income Tax
(trillion rupiah)

Domestic
Revenues
(trillion rupiah)

Contribution
(%)

Contribution
(%)

(1)

(2)

(3)

(4) = (1) : (3)

(5) = (2) : (3)

2003

185.69

204.66

340.93

54.47

60.03

2004

215.70

238.64

403.11

53.51

59.20

2005

263.39

298.54

493.92

53.33

60.44

2006

315.01

358.20

636.15

49.52

56.31

2007

381.37

425.37

706.11

54.01

60.24

2008

494.09

571.11

979.30

50.45

58.32

2009

494.49

544.53

847.10

58.37

64.28

2010

569.35

628.23

992.25

57.38

63.31

2011

669.65

742.74

1,205.35

55.56

61.62

2012

752.37

835.83

1,357.38

55.43

61.58

Notes: 2003-2011 Tax Revenues (including Conveyance Tax) data from thee Government Financial Report
2012 Tax Revenues data from the 2012 DGT Audited Financial Report
Domestic Revenues is the sum of Tax Revenues and Non-Tax Revenues (source: 2007-2013 State Budget)

STATISTICS

Year

2012 Annual Report

179

Revenue per Type of Tax, 20032012

180

STATISTICS

Directorate General of Taxes

2012 Annual Report

Year

Non-Oil &
Gas Income
Tax

VAT & Sales


Tax on
Luxury
Goods

(trillion rupiah)

Land &
Building Tax

Other Taxes

Oil & Gas


Income Tax

Tax Revenues
Excluding Oil
& Gas Income
Tax

Tax Revenues
Including Oil
& Gas Income
Tax

2003

96.05

77.08

10.91

1.65

18.96

185.69

204.66

2004

96.57

102.57

14.69

1.87

22.95

215.70

238.64

2005

140.40

101.30

19.65

2.05

35.14

263.39

298.54

2006

165.65

123.04

24.04

2.29

43.19

315.01

358.20

2007

194.43

154.53

29.68

2.74

44.00

381.37

425.37

2008

250.48

209.65

30.93

3.03

77.02

494.09

571.11

2009

267.57

193.07

30.73

3.12

50.04

494.49

544.53

2010

298.17

230.60

36.61

3.97

58.87

569.35

628.23

2011

358.03

277.80

29.89

3.93

73.10

669.65

742.74

2012

381.60

337.58

28.97

4.21

83.46

752.37

835.83

Notes: 20032011 Tax Revenues (including Conveyance Tax) data from the Government Financial Report
2012 Tax Revenues data from the 2012 DGT Audited Financial Report

Tax Ratio, 20082012


Description

2012

Gross Domestic Product of Current Price


(trillion rupiah)

8,234.48

State Tax Revenues


(trillion rupiah)

1,016.24

873.87

723.31

619.92

658.70

64.21

62.10

46.03

42.89

36.94

217.16

213.82

168.83

138.96

224.46

a. Tax Ratio (State Tax Revenues + Local


Tax Revenues + Natural Resources
Revenues compared to GDP)

15.76

15.48

14.58

14.30

18.59

b. Tax Ratio
(State Tax Revenues + Local Tax
Revenues compared to GDP)

13.12

12.60

11.95

11.82

14.06

c. Tax Ratio
(State Tax Revenues compared to
GDP )

12.34

11.77

11.24

11.06

13.31

Local Tax Revenues (trillion rupiah)


Natural Resources Revenues
(trillion rupiah)

2011

2010

2009

7,427.09 6,436.27 5,606.20

2008
4,948.69

Tax Ratio

Source: 2007 2013 State Budget


Statistics Indonesia

Tax Revenues by Business Classification, 20112012


14.3329

14.0677
0.0514

181

0.0938
71.1976

Code
225.3072

245.5425
10.9655

8.0936

28.9520
101.5719

farming, hunting, and forestry

fishery

mining and excavation

manufacturing

electricity, gas, and water

construction

wholesaler and retailer, car repair, motorcycle,


and personal & households goods

provision of accommodation and


food & beverages

transportation, warehousing, and communication

financial broker

rental services and services company

governmental, defense, and compulsory social


security

education services

health services and social activities

services and other activities

individual services

institution and other extra ordinary


international institution

activities which unclear description

land and building tax

112.3466
2.2824

2.6914
36.3944

38.3263
68.9774

76.1874
28.8652

32.2843
17.9893

22.2990
1.0151

1.1738
1.5895

1.9186
5.1217

5.5373
3.4728

4.2839

2011

0.0014

2012

0.0019

11.2435

Source:

13.0158

Tax Revenues Dashboard as of December 29, 2012

29.8799

8.4206

50

100

150

trillion rupiah

200

250

STATISTICS

Directorate General of Taxes

28.3082

Business Classification
2012 Annual Report

60.4359

(trillion rupiah)

Arrears of Income Tax and VAT & Sales Tax on Luxury Goods, 20082012

182

Beginning
Balance

Addition

Payment

Deduction

Ending Balance

2008

27.32

27.39

11.26

16.37

38.34

2009

38.34

24.32

16.58

22.84

39.82

2010

39.82

56.03

18.43

57.99

37.86

2011

37.86

63.86

8.85

35.24

66.48

2012

66.48

34.11

9.15

53.27

47.32

Arrears of Land & Building Tax, 20082012


Year

STATISTICS

Directorate General of Taxes

2012 Annual Report

Year

Beginning
Balance

(trillion rupiah)

Addition

Payment

Deduction

Ending Balance

2008

3.92

4.63

1.35

1.72

6.83

2009

6.83

15.27

1.79

11.93

10.18

2010

10.18

22.27

4.16

16.30

16.15

2011

16.15

38.36

3.39

34.19

20.32

2012

20.32

36.49

3.08

33.42

23.39

Note: 20082012 data including Conveyance Tax

Tax Dispute Settlement, 20102012


Description

VAT & Sales Tax on Luxury


Goods

Income Tax
2011

2012

2012

2010

2011

Land & Building Tax

2010

2012

2011

2010

824

751

805

663

658

558

3,754

3,239

6,762

2,966

3,525

2,090

6,610

6,242

3,101

7,070

6,358

7,331

21,434

26,561

17,435

6,674

5,562

4,595

8,831

7,338

4,961

1,717

2,203

1,550

Deduction or Cancellation of
Notice of Tax Assessment

976

1,312

961

1,473

1,719

891

123,543

7,985

4,837

Deduction or Cancellation of
Notice of Tax Collection

1,684

948

567

1,521

1,143

486

46

72

29

18

13,131

12,103

9,027

19,170

17,129

10,015

157,564

46,346

37,915

Amendment
Objection
Basic Tax Deduction
Deduction or Annulment of
Administrative Penalties

Cancellation of Audit Result/


Notice of Tax Assessment as a
Result of Audit
Total

DGT Employee Distribution, 2012


Job Position

Total

Rank Group
I

III

II

Gender
IV

Men

33

39

512

19

3,214

661

233

81

1,524

2,023

3,750

741

234

82

1,565

2,568

34

4,345

1,940

254

178

1,864

3,493

494

371

103

37

280

110

47

220

655

13

180

234

104

150

669

14

14

420

201

48

43

19

553

Echelon IV official

3,875

3,265

610

4,491

3,284

1,207

6,285

1,399

4,882

474

460

14

Tax Bailiff

668

448

Operator Console

683

676

Echelon

Structural

Non-Echelon

Tax Objection Reviewer


General Staff

Total
Total of Structural Employee

712

19

692

481

231

124

447

141

13,331

7,974

5,336

20

8,909

4,422

3,477

2,831

3,528

3,245

244

22,153

10,976

11,151

25

15,430

6,723

3,962

3,943

5,931

7,430

879

26,644

10,976

14,435

1,232

19,180

7,464

4,196

3,947

11

6,013

8,995

3,447

35

292

39

253

233

59

133

156

Expert Tax Auditor Level II

1,290

1,290

1190

100

758

529

Expert Tax Auditor Level I (lowest)

Tax Auditor

Expert Tax Auditor Level III (highest)

1,434

65

1,369

1344

90

48

1,213

170

Skilled Tax Auditor Level III (highest)

117

117

104

13

29

62

19

Skilled Tax Auditor Level II

518

512

486

32

396

113

Skilled Tax Auditor Level I (lowest)

658

658

603

55

441

214

4,309

729

3,327

253

3,960

349

41

950

2,450

857

42

20

55

Total
Expert Appraiser Level III (highest)

Expert Appraiser Level II

62

62

60

Expert Appraiser Level I (lowest)

59

56

43

16

12

Functional

Appraiser

Skilled Appraiser Level III

44

44

41

20

11

10

Skilled Appraiser Level II

54

50

51

16

26

19

132

26

Skilled Appraiser Level I (lowest)

Computer Administrator

Total

Medic

82

278

29

39

11

99

10

27

23

26

13

13

11

10

53

53

46

13

36

Expert Dentist Level III (highest)

Expert Dentist Level II

Level I (lowest)

Level III (highest)

Level II

Total
Total of Functional Employee

214

Total

92

27

Skilled Computer Admin.


85

10

Skilled Computer Admin.


307

Expert Computer Admin. Level II

Expert Computer Admin.


85

63

Grand Total

4,672

821

3,595

256

4,284

388

80

12

1,062

2,621

887

31,316

11,797

18,030

1,488

23,464

7,852

4,276

3,955

23

7,075

11,616

4,334

37

STATISTICS

Directorate General of Taxes

4
76

572

2012 Annual Report

39
496

43

Echelon III official

Treasurer

Under
Post
Graduate
Graduate
Graduate

Account Representative

Diploma
III

Diploma
II

Echelon II official

Total

up to High Diploma
School
I

Echelon I official

Women
0

183

Education Level

Employee Education and Training, 2012

2012 Annual Report

184

Organizer

Directorate General of Taxes

Training Hours

Total Number of
Training Hours

DGT

319

23,569

8,389

319,594

Financial Education and Training Agency

353

12,711

18,650

880,089

70

848

2,400

13

19

40

760

2. ATO-AIPEG

20

24

480

3. JICA

26

60

1,560

4. LHDNM-OECD

10

40

400

5. IBFD

32

256

6. LHDNM-IBFD

40

240

7. SETYM

100

400

8. ADS

80

80

9. Contact Center World

40

40

10. CWC Energy School &



Van Meurs Corp

40

120

11. Duke University

160

480

12. GRIPS-IMF

40

40

13. Harvard Kennedy School

80

160

14. IRAS-OECD

32

64

15. KOICA

13

80

1,040

16. MEIRC Training & Consulting

40

120

17. STI, IMF

40

80

729

36,474

28,855

1,208,403

Others
A. Domestic
B. Foreign (short course)
1. OECD

STATISTICS

Number of
Participant

Number of
Training Type

Total

Staff in Education Assignment, 2012

185

Education Level

Organizer

Diploma III

Diploma IV

Graduate

Total

156

165

Australian Development Scholarships

25

29

HRD Education and Training Center,


Financial Education and Training Agency

43

44

Fiscal Policy Office

Joint Japan/World Bank Graduate


Scholarship Program

Others

Total

156

76

246

Directorate General of Taxes

State College of Accounting

2012 Annual Report

Post
Graduate

STATISTICS

Photo by Afriganista

na K.

To
Photo by

ta
my Nurse

Indonesias Tax Treaty Network


No.

STATISTICS

Directorate General of Taxes

2012 Annual Report

186

Country

Effective Date

Algeria

Australia

Austria

1 January 1989

Bangladesh

1 January 2007

Belgium

1 January 1975

1 January 2001
1 July 1993

Renegotiation

1 January 2002

Brunei Darussalam

1 January 2003

Bulgaria

1 January 1993

Canada

1 January 1980

Renegotiation

1 January 1999

China, Peoples Republic of

1 January 2004

10

Czech

1 January 1997

11

Denmark

1 January 1987

12

Egypt

1 January 2003

13

Finland

1 January 1990

14

France

1 January 1981

15

Germany
Rep. Federal of Germany

1 January 1976

Rep. Democratic of Germany

1 January 1988

Union Germany

1 January 1992

16

Hungary

1 January 1994

17

India

1 January 1988

18

Iran

1 January 2011

19

Italy

1 January 1996

20

Japan

1 January 1983

21

Jordan

1 January 1999

22

Korea, Democratic Peoples Republic of

1 January 2005

23

Korea, Republic of

1 January 1990

24

Kuwait

1 January 1999

25

Luxembourg

1 January 1995

26

Malaysia

1 January 1993

Renegotiation

1 September 2010

27

Mexico

1 January 2005

28

Mongolia

1 January 2001

29

Netherlands

1 January 1971

Renegotiation
Renegotiation II

1 June 1994
1 January 2004

No.

Country

Effective Date

31

Norway

1 January 1991

32

Pakistan

1 January 1991

33

Philippines, The Republic of

1 January 1983

34

Poland

1 January 1994

35

Portugal

1 January 2008

36

Qatar

1 January 2008

37

Romania

1 January 2000

38

Russia

1 January 2003

39

Saudi Arabia

1 January 1989

40

Seychelles

1 January 2001

41

Singapore

1 January 1992

42

Slovak

1 January 2002

43

South Africa

1 January 1999

44

Spain

1 January 2000

45

Sri Lanka

1 January 1995

46

Sudan

1 January 2001

47

Sweden

1 January 1990

48

Switzerland

1 January 1990

Renegotiation

1 January 2010

49

Syria

1 January 1999

50

Taiwan

1 January 1996

51

Thailand

1 January 1983

Renegotiation

1 January 2004

52

Tunisia

1 January 1994

53

Turkey

1 January 2001

54

U.A.E

1 January 2000

55

Ukraine

1 January 1999

56

United Kingdom

1 January 1976

Renegotiation
57

USA
Renegotiation

1 January 1995
1 February 1991
1 February 1997

58

Uzbekistan

1 January 1999

59

Venezuela

1 January 2001

60

Vietnam

1 January 2000

187

STATISTICS

1 January 1989

Directorate General of Taxes

New Zealand

2012 Annual Report

30

List of Tax Center


University/Institution

RTO

Universitas Syiah Kuala

Aceh RTO

2.

Universitas Sumatera Utara

North Sumatera I RTO

3.

Sekolah Tinggi Ilmu Ekonomi Indonesia

4.

Institut Agama Islam Negeri Sumatera Utara

5.

Universitas Sriwijaya

6.

Politeknik Universitas Sriwijaya

7.

Universitas Muhammadiyah Palembang

8.

Universitas Bina Darma

9.

Universitas Bangka Belitung

10.

Universitas Andalas

11.

Universitas Jambi

12.

Universitas Bung Hatta

13.

Universitas Negeri Padang

14.

Universitas Riau

Riau & Riau Islands RTO

15.

Informatics and Business Institute Darma Jaya

Bengkulu & Lampung RTO

16.

Universitas Bengkulu

17.

Universitas Lampung

18.

Sekolah Tinggi Ilmu Administrasi Mandala Indonesia

Central Jakarta RTO

19.

Universitas Negeri Jakarta

East Jakarta RTO

20.

Universitas Kristen Indonesia

21.

Sekolah Tinggi Ilmu Ekonomi Indonesia Rawamangun

22.

GICI Bussiness School

23.

Universitas Bina Nusantara

24.

Program Pasca Sarjana Universitas Trisakti

25.

Universitas Mercu Buana

26.

Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

27.

Universitas Bakrie

28.

Universitas Pancasila

29.

Sekolah Tinggi Ekonomi Keuangan Perbankan Indonesia

30.

Asian Banking Finance and Informatics (ABFI) Institute


Perbanas

2012 Annual Report

1.

Directorate General of Taxes

No.

STATISTICS

188

South Sumatera &


Bangka Belitung Islands RTO

West Sumatera & Jambi RTO

West Jakarta RTO

South Jakarta RTO

No.

University/Institution

Universitas Pembangunan Nasional Veteran Jakarta

33.

Universitas Satya Negara Indonesia

34.

Indonesia Banking School

35.

Universitas Bunda Mulia

36.

Institut Bisnis dan Informatika Indonesia

37.

Universitas Katolik Indonesia Atma Jaya

38.

Ikatan Akuntansi Indonesia

39.

Universitas Kristen Krida Wacana

40.

Politeknik Pos Indonesia

41.

Universitas Sultan Ageng Tirtayasa

42.

Sekolah Tinggi Akuntansi Negara

43.

Universitas Pelita Harapan

44.

Universitas Islam Negeri Syarif Hidayatullah

45.

Universitas Muhammadiyah Ciputat

46.

Universitas Padjadjaran

47.

Universitas Katolik Parahyangan

48.

Universitas Kristen Maranatha

49.

Universitas Muhammadiyah Sukabumi

50.

Universitas Galuh Ciamis

51.

Universitas Siliwangi

52.

Institut Manajemen TELKOM

53.

Politeknik Negeri Bandung

54.

Unikom

55.

Institut Pertanian Bogor

56.

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

57.

Universitas Presiden

58.

Universitas Pakuan

59.

Universitas Sutaatmadja

North Jakarta RTO

Special Jakarta RTO

Large Taxpayer RTO

Banten RTO

STATISTICS

32.

Directorate General of Taxes

Universitas Nasional

189

2012 Annual Report

31.

RTO

West Java I RTO

West Java II RTO

No.

Universitas Diponegoro

61.

Universitas Islam Sultan Agung

62.

Universitas Negeri Semarang

63.

Sekolah Tinggi Ilmu Ekonomi Semarang

64.

Universitas Katolik Soegijapranata

65.

Universitas Pekalongan

66.

Universitas Muria Kudus

67.

Universitas Kristen Satya Wacana

68.

Politeknik Negeri Semarang

69.

Universitas Jenderal Soedirman

70.

Universitas Negeri Sebelas Maret

71.

Universitas Setia Budi Surakarta

72.

Universitas Muhammadiyah Surakarta

73.

Universitas Muhammadiyah Magelang

74.

Universitas Gadjah Mada

75.

Universitas Pembangunan Nasional Veteran Yogyakarta

76.

Universitas Negeri Yogyakarta

77.

Universitas Kristen Duta Wacana

78.

Politeknik Universitas Surabaya

79.

Universitas Kristen Petra Surabaya

80.

Universitas Pembangunan Nasional Veteran Jawa Timur

81.

Universitas Muhammadiyah Sidoarjo

82.

Universitas Muhammadiyah Ponorogo

83.

Universitas Trunojoyo

84.

Universitas Madura

85.

Universitas Merdeka Madiun

86.

Universitas Negeri Jember

87.

Universitas Brawijaya

88.

Universitas Negeri Malang

89.

STAIN Kediri

90.

Universitas Islam Negeri Maulana Malik Ibrahim Malang

2012 Annual Report

60.

Directorate General of Taxes

University/Institution

STATISTICS

190

RTO
Central Java I RTO

Central Java II RTO

Special Region of
Yogyakarta RTO

East Java I RTO

East Java II RTO

East Java III RTO

No.

University/Institution

RTO

91.

Universitas Mulawarman

92.

Universitas Balikpapan

93.

Universitas Borneo

94.

Universitas Tanjung Pura

West Kalimantan RTO

95.

Universitas Lambung Mangkurat

96.

Universitas Palangkaraya

South & Central Kalimantan


RTO

97.

Sekolah Tinggi Ilmu Ekonomi Indonesia Kayutangi


Banjarmasin

98.

Universitas Sam Ratulangi

North & Central Sulawesi,


Gorontalo, and North Maluku
RTO

99.

Universitas Patria Artha

100.

Politeknik Universitas Ujung Pandang

South, West & Southeast


Sulawesi RTO

101.

Sekolah Tinggi Ilmu Ekonomi Bungaya Makassar

102.

Universitas Udayana

103.

Universitas Warmadewa

104.

Universitas Pendidikan Ganesha

105.

Universitas Mataram

106.

Sekolah Tinggi Ilmu Ekonomi dan Akademi


Manajemen Mataram

107.

Universitas Nusa Nipa

191

East Kalimantan RTO

Directorate General of Taxes


STATISTICS

Nusa Tenggara RTO

2012 Annual Report

Bali RTO

07.
192

Office Information
195

Organization and Procedures Legal Basis

196

Organizational Structure

204

Office Addresses

We are proud that our services can reach all parts of Indonesia.
Our hope, the sincerity in providing the services, is able to reach out
the hearts of the people of Indonesia.

193

The Papuan Tribal War Dance

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

194

Photo by Aldry Tambunan

Sentani,

Papua

Organization and Procedures Legal Basis

DGT Head Office

195

The Minister of Finance Regulation Number 184/PMK.01/2009 concerning

Operational Offices
Organization and Procedures of Regional Tax Office, Tax Office, and Tax
Service, Dissemination and Consultation Office as amanded by the Minister
of Finance Regulation Number 167/PMK.01/2012.
The Minister of Finance Regulation Number 84/PMK.01/2010 concerning
Organization and Procedures of Taxation Data and Document Processing
Center as amanded by the Minister of Finance Regulation Number 171/

The Minister of Finance Regulation Number 133/PMK.01/2011 concerning


Organization and Procedures of Taxation Data and Document Processing
Office as amanded by the Minister of Finance Regulation Number 172/
PMK.01/2012.
The Minister of Finance Regulation Number 134/PMK.01/2011 concerning
Organization and Procedures of External Data Processing Office as amanded
by the Minister of Finance Regulation Number 173/PMK.01/2012.
The Minister of Finance Regulation Number 174/PMK.01/2012 concerning
Organization and Procedures of Information and Complaint Services Office.

OFFICE INFORMATION

PMK.01/2012.

Directorate General of Taxes

The Minister of Finance Regulation Number 62/PMK.01/2009 concerning

2012 Annual Report

Organization and Procedures of the Ministry of Finance.

Organizational Structure

Head Office
Directorate General of
Taxes

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

196

Senior Advisor of
Tax Extensification &
Intensification

Senior Advisor of Tax


Supervision & Law
Enforcement

Senior Advisor of Tax


Services

Senior Advisor of Human


Resources Development

Directorate of
Taxation
Regulations I

Directorate of
Taxation
Regulations II

Sub-Directorate
of General
Provisions and Tax
Procedures & Tax
Collection with
Coerce Warrant
Regulation

Sub-Directorate
of Income Tax
Regulation for
Corporate

Sub-Directorate
of Audit Planning

Sub-Directorate
of Withholding
Tax & Individual
Income Tax
Regulation

Sub-Directorate
of VAT
Regulation
for Trade and
Service & Other
Indirect Taxes
Regulation
Sub-Directorate
of Land and
Building Tax &
Conveyance Tax
Regulation

Sub-Directorate
of VAT
Regulation for
Industrial

Functional
Position Group

Directorate of Tax
Extensification &
Valuation

Directorate of
Objection & Appeal

Sub-Directorate
of Intelligent

Sub-Directorate
of Tax
Extensification

Sub-Directorate
of Tax Deduction
& Objection

Sub-Directorate
of Audit
Technique &
Controlling

Sub-Directorate
of Financial
Engineering

Sub-Directorate
of Data
Collection

Sub-Directorate
of Appeal &
Lawsuit I

Sub-Directorate
of Tax Treaty
& International
Cooperation

Sub-Directorate
of Audit
for Special
Transaction

Sub-Directorate
of Preliminary
Evidence
Verification

Sub-Directorate
of Valuation I

Sub-Directorate
of Appeal &
Lawsuit II

Sub-Directorate
of Legal
Assistance

Sub-Directorate
of Audit Support
& Cooperation

Sub-Directorate
of Investigation

Sub-Directorate
of Valuation II

Sub-Directorate
of Review &
Evaluation

Sub-Directorate
of Tax Regulation
Harmonization

Sub-Directorate
of Tax Collection

Functional
Position Group

Functional
Position Group

Functional
Position Group

Functional
Position Group

Functional
Position Group

Directorate of Audit
& Collection

Directorate of
Intelligent &
Investigation

197

2012 Annual Report

Secretariat of
the Directorate General

Personnel
Division

Finance
Division

Equipment
Division

Directorate of
Information &
Communication
Technology
Transformation

Directorate of
Dissemination,
Services &
Public Relation

Sub-Directorate
of Tax Potency

Sub-Directorate
of Dissemination

Sub-Directorate
of Operational
Service

Sub-Directorate
of Internal
Compliance

Sub-Directorate
of Information
System Analysis
& Evaluation

Sub-Directorate
of Dissemination
Development

Sub-Directorate
of Tax Policies
Impact

Sub-Directorate
of Tax Services

Sub-Directorate
of Operational
Support

Sub-Directorate
of Internal
Investigation

Sub-Directorate
of Hardware
Development

Sub-Directorate
of Tax Services
Development

Sub-Directorate
of Taxpayers
Compliance &
Monitoring

Sub-Directorate
of Public
Relation

Sub-Directorate
of System &
Infrastructure
Monitoring

Sub-Directorate
of Organizational
Transformation

Sub-Directorate
of Computer
Application
Development

Sub-Directorate
of Law
Enforcement
Development

Sub-Directorate
of Revenue
Administration &
Evaluation

Sub-Directorate
of Tax
Cooperation &
Partnership

Functional
Position Group

Functional
Position Group

Functional
Position Group

Directorate of
Business Process
Transformation

Sub-Directorate
of Human
Resource
Management
Development

Sub-Directorate
of Tax
Extensification
& Intensification
Development

Sub-Directorate
of Employees
Competency
& Capacity
Development

SubDirectorate of
Transformation
Management

Functional
Position Group

Functional
Position Group

Functional
Position Group

OFFICE INFORMATION

Directorate
of Potency,
Compliance &
Revenue

Directorate of
Tax Information
Technology

Directorate of
Internal Compliance
& Apparatus
Transformation

General
Affairs
Division

Directorate General of Taxes

Organization
& Procedures
Division

Large Taxpayer Regional Tax Office and Jakarta Special Regional Tax Office

198

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Regional Tax
Office

Division of
General Affairs

Technical &
Consultation
Division

Audit,
Investigation
& Collection
Division

Personnel
Sub-Division

Finance
Sub-Division

Legal Support &


Reporting
Sub-Division

Dissemination,
Services & Public
Relation Division

Division of
Objection &
Appeal

Functional
Position Group

Computer
Technical
Support Section

Audit Assistance
& Internal
Compliance
Section

Dissemination
Assistance
Section

Objection &
Appeal I Section

Consultation
Assistance
Section

Investigation
Administration
Section

Tax Services
Assistance
Section

Objection &
Appeal II Section

Tax Data &


Potency Section

Tax Collection
Assistance
Section

Public Relation
Section

Objection
& Appeal III
Section

Objection
& Appeal IV
Section

Large Taxpayer
Office/Medium
Taxpayer Office

Administrative &
Household
Sub-Division

Regional Tax Office in addition to Large Taxpayer Regional Tax Office


and Jakarta Special Regional Tax Office

199
Regional Tax
Office
2012 Annual Report

Division of
General
Affairs

Computer
Technical
Support
Section

Section of
Taxation
Cooperation

Consultation
Assistance
Section

Section of Tax
Extensification
Assistance

Tax Data
& Potency
Section

Section
of Data
Collection
& Valuation
Assistance

Audit,
Investigation
& Collection
Division

Audit
Assistance
& Internal
Compliance
Section

Legal Support
& Reporting
Sub-Division

Dissemination,
Services &
Public Relation
Division

Division of Tax
Deduction,
Objection &
Appeal

Functional
Position
Group

Dissemination
Assistance
Section

Investigation
Administration
Section

Tax Collection
Assistance
Section

Section of Tax
Imposition
Assistance
Medium
Taxpayer
Office/ Small
Taxpayer
Office

Tax Services
Assistance
Section

Public
Relation
Section

Tax
Deduction,
Objection
& Appeal I
Section
Tax
Deduction,
Objection
& Appeal II
Section
Tax
Deduction,
Objection
& Appeal III
Section
Tax
Deduction,
Objection
& Appeal IV
Section

Administrative
& Household
Sub-Division

OFFICE INFORMATION

Division of
Cooperation,
Tax
Extensification
& Valuation

Finance
Sub-Division

Directorate General of Taxes

Technical &
Consultation
Division

Personnel
Sub-Division

Large Taxpayer Office and Medium Taxpayer Office

200

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tax Office

Tax Data & Information


Processing Section

Tax Services Section

Audit & Internal


Compliance Section

Tax Collection Section

Functional Position Group

Small Taxpayer Office

Tax Offices

Tax Data & Information


Processing Section

Tax Services Section

Tax Collection Section

Audit & Internal


Compliance Section

Functional Position Group

201

2012 Annual Report

General Affairs
Sub-Division

Monitoring &
Consultation II Section

Monitoring &
Consultation III Section

Monitoring &
Consultation IV Section

Directorate General of Taxes

Monitoring &
Consultation I Section

OFFICE INFORMATION

Sub-Division of
General Affairs

Tax Extensification
Section

Monitoring &
Consultation I Section

Monitoring &
Consultation II Section

Monitoring &
Consultation III Section

Monitoring &
Consultation IV Section

Tax Services, Dissemination, and Consultation Offices

2012 Annual Report

202

Tax Services,
Dissemination, and
Consultation Offices

Administrative
Officers

Taxation Data and Document Processing Center

Taxation Data and


Document Processing
Center

OFFICE INFORMATION

Directorate General of Taxes

Functional
Position Group

General Affairs & Internal


Compliance Division

Household, Personnel &


Internal Compliance
Sub-Division

Document Receiving &


Storing Division

Document Scanning &


Data Recording Division

Document Collecting &


Receiving Sub-Division

Document Scanning
Sub-Division

Document Storing &


Lending Sub-Division

Data Recording &


Transferring Sub-Division

Functional
Position Group

Administrative & Finance


Sub-Division

Taxation Data and Document Processing Office

203

Taxation Data
and Document
Processing Office

2012 Annual Report

Administrative
& Internal
Compliance
Sub-Division
Document
Maintenance &
Service Section

Directorate General of Taxes

Document
Verification
Section

External Data Processing Office

Functional
Position Group

External Data
Processing Office

Data Processing
& Operational
Support Section

Information and Complaint Services Office

Information
and Complaint
Services Office
Administrative
& Internal
Compliance
Sub-Division

Operational
Section

Service Quality
Assurance Section

Functional
Position Group

Data Recording
& Transferring
Section

Functional
Position Group

OFFICE INFORMATION

Administrative
& Internal
Compliance
Sub-Division

Office Addresses

204

Aceh RTO
Jl. Tgk Chik Ditiro, GKN Gd. B
Banda Aceh 23241

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (0651) 33254, 31274


Fax. (0651) 33255
Banda Aceh STO

Lhokseumawe STO

Meulaboh STO

Jl. Tgk. H. M. Daud Beureueh No. 20

Jl. Merdeka No. 146, Banda Sakti

Jl. Imam Bonjol No. 56

Banda Aceh 23123

Lhokseumawe 24312

Meulaboh

Tel. (0651) 28249, 22536

Tel. (0645) 43027, 46565

Tel. (0655) 7551029

Fax. (0651) 22145

Fax. (0645) 43191

Fax. (0655) 7551026

Bireuen STO

Langsa STO

Tapaktuan STO

Jl. Medan - Banda Aceh, Cot Gapu

Jl. Jend. Ahmad Yani No. 105

Jl. T. Ben Mahmud No.26

Bireuen 24251

Langsa

Lhok Keutapang, Tapaktuan 23718

Tel. (0644) 5353054

Tel. (0641) 21022, 22765

Tel. (0656) 323598-99

Fax. (0644) 5353052

Fax. (0641) 23691

Fax. (0656) 21049

Medan MTO

West Medan STO

Medan Belawan STO

Jl. Sukamulia No.17A, Aur

Jl. Asrama No.7A

Jl. K.L. Yos Sudarso Km. 8,2

Medan 20151

Medan 20123

Tanjung Mulia, Medan

Tel. (061) 4560134, 4559763

Tel. (061) 8467967

Tel. (061) 6642764, 6642763

Fax. (061) 4561040

Fax. (061) 8467439

Fax. (061) 6642764

East Medan STO

Medan Polonia STO

Medan Kota STO

Jl. Sukamulia No.17A, Aur

Jl. Diponegoro No. 30A, GKN II

Jl. Diponegoro No. 30A, GKN Lt. IV

Medan 20151

Medan 20152

Medan 20152

Tel. (061) 4536897, 4512635

Tel. (061) 4529353

Tel. (061) 4529379

Fax. (061) 4567093

Fax. (061) 4529343

Fax. (061) 4529403

Medan Petisah STO

Binjai STO

Lubuk Pakam STO

Jl. Asrama No. 7A

Jl. Jambi No.1, Rambung Barat

Jl. Diponegoro No. 42-44

Medan 20123

Binjai Selatan

Lubuk Pakam

Tel. (061) 8467951, 8467935

Tel. (061) 8820407, 8820406

Tel. (061) 7951148, 795509

Fax. (061) 8467744

Fax. (061) 8829724

Fax. (061) 7956226

Subulussalam STO
Jl. Teuku Umar No. 63
Subulussalam
Tel. (0627) 31757
Fax. (0627) 31757

North Sumatera I RTO


Jl. Diponegoro No. 30A, GKN Lt. IV
Medan 20152
Tel. (061) 4538833, 4536977
Fax. (061) 4538340

North Sumatera II RTO

205

Jl. Kapten M.H. Sitorus No. 2


Pematang Siantar 21116
Tel. (0622) 27388, 27594, 27483

Rantau Prapat STO

Jl. Prof. H.M.Yamin SH No.79

Jl. Ahmad Yani No. 56

Tebingtinggi 20633

Kisaran 21224

Rantau Prapat 21415

Tel. (0621) 22498, 22788

Tel. (0623) 41355, 43920

Tel. (0624) 21105, 23547

Fax. (0621) 24951

Fax. (0623) 41714

Fax. (0624) 21776

Pematang Siantar STO

Padang Sidempuan STO

Sibolga STO

Jl. Dahlia No.12

Jl. Jend. Sudirman No. 6

Jl. Ade Irma Suryani No.17

Pematang Siantar 21113

Padang Sidempuan 22718

Sibolga 22511

Tel. (0622) 22856

Tel. (0634) 26138-40, 26141

Tel. (0631) 23123, 23125

Fax. (0622) 24465

Fax. (0634) 22626

Fax. (0631) 23120

Balige STO

Kabanjahe STO

Jl. Somba Debata

Jl. Jamin Ginting, Sumber Mufakat

Komp. Ruko Ganda Uli, Balige 22315

Kabanjahe 22151

Tel. (0632) 21758, 21759

Tel. (0628) 21052

Fax. (0632) 21756

Fax. ( 0628) 22164

OFFICE INFORMATION

Kisaran STO

Jl. Mayjen Sutoyo No.32

Directorate General of Taxes

Tebingtinggi STO

2012 Annual Report

Fax. (0622) 432466

Riau & Riau Islands RTO


Jl. Sudirman No. 247
Pekanbaru 28116
Tel. (0761) 28201, 28103-04
Fax. (0761) 28202
Batam MTO

Pekanbaru MTO

Pekanbaru Senapelan STO

Jl. Kuda Laut No. 1 Batu Ampar

Jl. MR.SM Amin, Ring Road Arengka II

Jl. Jend. Sudirman No.247

Batam 29451

Pekanbaru 28293

Pekanbaru 28116

Tel. (0778) 421919, 422000

Tel. (0761) 588414, 29525

Tel. (0761) 28110

Fax. (0778) 422928

Fax. (0761) 29401

Fax. (0761) 28205

Pekanbaru Tampan STO

Dumai STO

Rengat STO

Jl. Ring Road Arengka II

Jl. Sultan Syarif Qasim No.18

Jl. Bupati Tulus No.9

Pekanbaru 28293

Dumai 28813

Rengat 29319

Tel. (0761) 40846, 855288

Tel. (0765) 34229, 34582

Tel. (0769) 22271, 22273

Fax. (0761) 859955

Fax. (0765) 34230

Fax. (0769) 22272

Tanjung Pinang STO

Batam STO

Bengkalis STO

Jl. Diponegoro No. 14

Jl. Kuda Laut No. 1 Batu Ampar

Jl. Putri Tujuh No.7

Tanjung Pinang 29111

Batam 29432

Dumai 28813

Tel. (0771) 21505, 21867

Tel. (0778) 452009, 452010

Tel. (0765) 439459

Fax. (0771) 21868

Fax. (0778) 427708

Fax. (0765) 439470

2012 Annual Report

206

Bangkinang STO

Pangkalan Kerinci STO

Tanjung Balai Karimun STO

Jl. Cut Nyak Dien II No.4

Komp. Perkantoran Bhakti Praja

Jl. A. Yani, Komp. Telaga Mas Blok D

Pekanbaru 28116

Jl. Pamong Praja, Pangkalan Kerinci 28300

No.6-8

Tel. (0761) 44825, 44827

Tel. (0761) 494712

Karimun 29661

Fax. (0761) 44826

Fax. (0761) 494600

Tel. (0777) 328841


Fax. (0777) 328831

Bintan STO
Jl. Jend. A. Yani No.22
Tanjung Pinang 29124
Tel. (0771) 21864, 312916

OFFICE INFORMATION

Directorate General of Taxes

Fax. (0771) 20116

West Sumatera & Jambi RTO


Jl. Pemuda No. 49
Padang 25117
Tel. (0751) 33109, 33110
Fax. (0751) 33167
Padang STO

Bukittinggi STO

Solok STO

Jl. Bagindo Aziz Chan No. 26

Jl. Havid Jalil No. 7D Tarokbungo

Jl. Solok Laing - Tembok Raya

Padang

Bukittinggi 26136

Solok 27326

Tel. (0751) 22134, 22467

Tel. (0752) 31825

Tel. (0755) 324207, 324208

Fax. (0751) 22256

Fax. (0752) 23824

Fax. (0755) 324206

Payakumbuh STO

Jambi STO

Muara Bungo STO

Jl. Sudirman No. 184 A

Jl. A Thalib, Telanaipura

Jl. Teuku Umar No.3, Pasir Putih

Payakumbuh 26215

Jambi 36124

Muara Bungo 37214

Tel. (0752) 92281, 96934

Tel. (0741) 63219, 60855

Tel. (0747) 322896

Fax. (0752)90773

Fax. (0741) 668732

Fax. (0747) 21568

Bangko STO

Kuala Tungkal STO

Jl. Jend. Sudirman Km.2

Jl. Prof. Sri Soedewi MS SH,

Pematang Kandis, Bangko 37314

Pembengis, Kuala Tungkal

Tel. (0746) 21100, 21444

Tel. (0724) 323524

Fax. (0746) 21599

Fax. (0724) 21024

South Sumatera &


Bangka Belitung Islands RTO
Jl. Tasik, Kambang Iwak Palembang
Tel. (0711) 357077, 315289 ext 416
Fax. (0711) 313119
Palembang MTO

East Palembang Ilir STO

West Palembang Ilir STO

Jl. Tasik, Kambang Iwak

Jl. Kapten A. Rivai No.4, GKN

Jl. Tasik, Kambang Iwak

Palembang

Palembang 30129

Palembang

Tel. (0711) 357077, 315289 ext 311

Tel. (0711) 313870, 352075

Tel. (0711) 357077, 315289 ext 212

Fax. (0711) 355025

Fax. (0711) 354389

Fax. (0711) 354953

Lubuklinggau STO

Jl. DR. Moch. Hatta No.649

Jl. Garuda No. 7 Kayu Ara

Palembang 30264

Baturaja 32116

Lubuk Linggau 31621

Tel. (0711) 513391, 513393-5

Tel. (0735) 324644-6, 320492

Tel. (0733) 323049, 323050

Fax. (0711) 513392

Fax. (0735) 324644

Fax. (0733) 321900

Pangkalpinang STO

Tanjung Pandan STO

Lahat STO

Jl. Taman Ican Saleh No.75

Jl. Sriwijaya No. 05

Jl. Akasia Kel. Bandar Jaya

Pangkapinang 33121

Tanjung Pandan 33411

Lahat 31414

Tel. (0717) 422844, 422979

Tel. (0719) 21527, 21340

Tel. (0731) 322260, 321672

Fax. (0717) 421935

Fax. (0719) 21602

Fax. (0731) 321672

Kayu Agung STO

Prabumulih STO

Sekayu STO

Jl. A. Yani No.59, 14 Ulu

Jl. Jend. Sudirman No.19

Jl. Perjuangan No. 321

Palembang 30264

Prabumulih

Sekayu

Tel. (0711) 519700, 519702

Tel. (0713) 323611

Tel. (0714) 321746, 322109

Fax. (0711) 519701

Fax. (0713) 323188

Fax. (0714) 322908

Bengkulu STO

Metro STO

Tanjung Karang STO

Jl. Pembangunan No.6

Jl. AR Prawiranegara No.66

Jl. dr. Susilo No.19

Bengkulu 38225

Kauman Bawah, Metro 34111

Bandar Lampung 35241

Tel. (0736) 345116, 20127

Tel. (0725) 41563, 41762

Tel. (0721) 266686, 261977

Fax. (0736) 22506

Fax. (0725) 46020

Fax. (0721) 253004

Kedaton STO

Teluk Betung STO

Natar STO

Jl. dr. Susilo No.41

Jl. P. Emir M. Noer No. 5A

Jl. Raya Candimas KM. 24,5 Natar

Bandar Lampung 35401

Teluk Betung, Bandar Lampung

Lampung Selatan

Tel. (0721) 262574

Tel. (0721) 474112

Tel. (0721) 91581

Fax. (0721) 253204

Fax. (0721) 488703

Fax. (0721) 91480

Kotabumi STO

Curup STO

Argamakmur STO

Jl. Akhmad Akuan No. 337

Jl. S. Sukowati No. 39

Jl. Soekarno Hatta

Kotabumi, Lampung Utara 34514

Curup 39114

Bengkulu 38222

Tel. (0724) 21957

Tel. (0732) 24450, 324857

Tel. (0736) 21638, 25882

Fax. (0724) 22472

Fax. (0732) 22750

Fax. (0736) 346290

Bangka STO

OFFICE INFORMATION

Jl. Raya Sungailiat, Selindung Baru

207

Directorate General of Taxes

Baturaja STO

Jl. A. Yani No.59, 14 Ulu

2012 Annual Report

Palembang Seberang Ulu STO

Pangkalpinang 33117
Tel. (0717) 421396, 424090
Fax. (0717) 422285
Bengkulu & Lampung RTO
Jl. Pangeran Emir M. Noer No. 5A
Bandar Lampung 35215
Tel. (0721) 485673, 488251
Fax. (0721) 471257

208

Large Taxpayer Regional Office


Jl. Medan Merdeka Timur 16
Jakarta Pusat

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (021) 3518513, 3524015


Fax. (021) 3520680
LTO I

LTO II

LTO III

Jl. Medan Merdeka Timur 16

Jl. Medan Merdeka Timur 16

Jl. TMP Kalibata

Jakarta Pusat

Jakarta Pusat

Jakarta Selatan

Tel. (021) 3524005, 3524050

Tel. (021) 3524010, 3524140

Tel. (021) 7975361

Fax. (021) 3524006, 3524008

Fax. (021) 3521123

Fax. (021) 7980025

Foreign Investment I Tax Office

Foreign Investment II Tax Office

Foreign Investment III Tax Office

Jl. TMP Kalibata

Jl. TMP Kalibata

Jl. TMP Kalibata

Jakarta Selatan

Jakarta Selatan

Jakarta Selatan

Tel. (021) 7980023, 7941890

Tel. (021) 7948536

Tel. (021) 7948462

Fax. (021) 7975359

Fax. (021) 7948191

Fax. (021) 7902445

Foreign Investment IV Tax Office

Foreign Investment V Tax Office

Foreign Investment VI Tax Office

Jl. TMP Kalibata

Jl. TMP Kalibata

Jl. TMP Kalibata

Jakarta Selatan

Jakarta Selatan

Jakarta Selatan

Tel. (021) 79192323, 79192444

Tel. (021) 7982870, 7982388

Tel. (021) 79196742, 7974514

Fax. (021) 79192255

Fax. (021) 7980024

Fax. (021) 7974516

Public Listed Company Tax Office

Permanent Establishment &


Expatriate Tax Office

Oil & Gas Sector Tax Office

Jl. TMP Kalibata


Jakarta Selatan
Tel. (021) 79181006/9, 7975357
Fax. (021) 7980022

Jakarta Selatan

LTO IV
Jl. Tebet Raya No. 9
Jakarta Selatan
Tel. (021) 8306505
Fax. (021) 8306248

Jakarta Special RTO


Gd. A2 Jl. Jend. Gatot Subroto 40-42
Jakarta Selatan 12190
Tel. (021) 5251609 ext. 2208-09
Fax. (021) 5225133

K-Link Office Tower


Jl. Jend. Gatot Subroto Kav. 59A
Jakarta Selatan
Tel. (021) 30435904-07
Fax. (021) 30435908-09

Jl. TMP Kalibata


Tel. (021) 79194783, 79194831
Fax. (021) 79194852

Central Jakarta RTO

209

Gedung Utama Jl. Jend. Gatot Subroto No. 40-42


Jakarta Selatan 12190
Tel. (021) 52904840

Jakarta Menteng II STO

Jl. Cut Mutia No. 7, Menteng

Jl. M.I. Ridwan Rais No. 5A-7 Lt. 4-5

Jakarta Pusat 10110

Jakarta Pusat 10350

Jakarta Pusat 10110

Tel. (021) 3442711, 3442776

Tel. (021) 3924225, 3923378

Tel. (021) 3442471, 35050790

Fax. (021) 3442724

Fax. (021) 3924219

Fax. (021) 3442719

Jakarta Menteng III STO

Jakarta Cempaka Putih STO

Jakarta Senen STO

Jl. Kwini No.7

Jl. Kwini No.7

Jl. Kramat Raya No.136

Jakarta Pusat 10410

Jakarta Pusat 10410

Jakarta Pusat 10430

Tel. (021) 3845211,3442745

Tel. (021) 3452357, 3502627

Tel. (021) 3909025

Fax. (021) 3840718

Fax. (021) 3454434

Fax. (021) 3909944

Jakarta Tanah Abang I STO

Jakarta Tanah Abang II STO

Jakarta Tanah Abang III STO

Jl. Penjernihan I No.36

Jl. KH. Mas Mansyur No. 71

Jl. KH. Mas Mansyur No. 71

Jakarta Pusat 10210

Jakarta Pusat 10230

Jakarta Pusat 10230

Tel. (021) 5734726-27, 5708369

Tel. (021) 31925825

Tel. (021) 31925571

Fax. (021) 5734738

Fax. (021) 31925855

Fax. (021) 31925527

Jakarta Gambir I STO

Jakarta Gambir II STO

Jakarta Gambir III STO

Jl. Gunung Sahari Raya No.25 ABC

Jl. K.H. Hasyim Ashari No.6-12

Jl. K.H. Hasyim Ashari No.6-12

Jakarta Pusat 10720

Jakarta Pusat 10310

Jakarta Pusat 10310

Tel. (021) 6281311

Tel. (021) 6343438-40

Tel. (021) 6340905,6340906

Fax. (021) 6281522

Fax. (021) 6334255

Fax. (021) 6340908

Jakarta Gambir IV STO

Jakarta Sawah Besar I STO

Jakarta Sawah Besar II STO

Jl. Batu Tulis Raya No.53-55

Jl. Kartini VIII No.2

Jl. Gunung Sahari Raya No.25 ABC

Jakarta Pusat 10120

Jakarta Pusat 10750

Jakarta Pusat 10720

Tel. (021) 3457925

Tel. (021) 6495194, 6492523

Tel. (021) 6244155

Fax. (021) 3849381

Fax. (021) 6492446

Fax. (021) 6281119

Jakarta Kemayoran STO


Jl. Merpati Blok B12 No.6
Jakarta Pusat 10610
Tel. (021) 6541870, 6541871
Fax. (021) 6541869

OFFICE INFORMATION

Jakarta Menteng I STO

Jl. M.I. Ridwan Rais No. 5A-7 Lt. 6-7

Directorate General of Taxes

Central Jakarta MTO

2012 Annual Report

Fax. (021) 5736066

210

West Jakarta RTO


Gedung Utama Jl. Jend. Gatot Subroto No. 40-42
Jakarta Selatan 12190

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (021) 5734791, 5736091


Fax. (021) 5736195
West Jakarta MTO

Jakarta Palmerah STO

Jakarta Tambora STO

Jl. MI Ridwan Rais No. 5A-7

Jl. Letjen S. Parman No.99

Jl. Roa Malaka Selatan No.4-5, Tambora

Jakarta Pusat 10110

Jakarta Barat

Jakarta Barat 11230

Tel. (021) 3442713

Tel. (021) 5665681-83

Tel. (021) 6912512, 6928912

Fax. (021) 3442774

Fax. (021) 5634550

Fax. (021) 6928564

Jakarta Tamansari I STO

Jakarta Tamansari II STO

Jakarta Cengkareng STO

Jl. Mangga Besar Raya No.52

Jl. K.S. Tubun No. 10

Jl. Lingkar Luar Barat No. 10 A, Cengkareng

Jakarta Barat 11150

Jakarta Barat 11410

Jakarta Barat 11730

Tel. (021) 6267636, 639743

Tel. (021) 5655448-50

Tel. (021) 5402604, 5401737

Fax. (021) 6294548

Fax. (021) 5643412

Fax. (021) 5402604

Jakarta Kebon Jeruk I STO

Jakarta Kebon Jeruk II STO

Jakarta Grogol Petamburan STO

Jl. Arjuna Selatan

Jl. KS Tubun No. 10

Graha Sucoffindo

Jakarta Barat 11530

Jakarta Barat 11410

Jl. Letjen S. Parman Kav.102

Tel. (021) 5355761, 5355762-68

Tel. (021) 5643627-29

Jakarta Barat

Fax. (021) 5355760

Fax. (021) 5655220

Tel. (021) 5605995,5605994


Fax. (021) 5650139

Jakarta Kalideres STO

Jakarta Kembangan STO

Jl. Raya Duri Kosambi No.36-37, Kosambi

JL. Arjuna Utara No. 87

Jakarta Barat

Jakarta Barat

Tel. (021) 5405998, 5406029

Tel. (021) 56964391

Fax. (021) 5410315

Fax. (021) 56964434

South Jakarta RTO


Gedung Utama Jl. Jend. Gatot Subroto No. 40-42
Jakarta Selatan 12190
Tel. (021) 5250783, 5262919
Fax. (021) 5256042
South Jakarta MTO

Jakarta Mampang Prapatan STO

Jakarta Tebet STO

Jl. M.I. Ridwan Rais No. 5A-7

Jl. Raya Pasar Minggu No.1

Jl. Tebet Raya No.9

Jakarta Pusat 10110

Jakarta Selatan 12840

Jakarta Selatan 12820

Tel. (021) 3447972

Tel. (021) 7949574, 7949575

Tel. (021) 8296869, 8296937

Fax. (021) 3447971

Fax. (021) 7991035

Fax. (021) 8296901

Jakarta Setiabudi III STO

Jl. Rasuna Said Blok B Kav.8

Jl. Rasuna Said Blok B Kav.8

Jl. Raya Pasar Minggu No.11

Jakarta Selatan 12190

Jakarta Selatan 12190

Jakarta Selatan 12520

Tel. (021) 5254270, 5254253

Tel. (021) 5254237, 5253622

Tel. (021) 7992961, 7993028

Fax. (021) 5207557

Fax. (021) 5252825

Fax. (021) 7994253

Jakarta Kebayoran Baru I STO

Jakarta Kebayoran Baru II STO

Jakarta Kebayoran Baru III STO

Gedung Patra Jasa

Jl. Ciputat Raya No. 2 Pondok Pinang

Jl. KH. Ahmad Dahlan No.14A

Jl. Jend. Gatot Subroto Kav. 32-34

Jakarta Selatan 12310

Jakarta Selatan 12130

Jakarta Selatan 12950

Tel. (021) 75818842, 75908704

Tel. (021) 7245785, 7245735

Tel. (021) 52920983

Fax. (021) 75818874

Fax. (021) 7246627

Jakarta Kebayoran Lama STO

Jakarta Cilandak STO

Jakarta Pasar Minggu STO

Jl. Ciledug Raya No.65

Jl. TB Simatupang Kav. 32

Jl. TB Simatupang Kav. 39

Jakarta Selatan 12250

Jakarta Selatan 12560

Jakarta Selatan 12510

Tel. (021) 5843105

Tel. (021) 78843521-23, 78843519

Tel. (021) 7816131-4

Fax. (021) 5860786

Fax. (021) 78836258

Fax. (021) 78842440

Fax. (021) 52921274

211

Directorate General of Taxes

Jakarta Setiabudi II STO

2012 Annual Report

Jakarta Setiabudi I STO

OFFICE INFORMATION

Jakarta Pancoran STO


Jl. TB. Simatupang Kav.5
Jakarta Selatan
Tel. (021) 7804462, 7804667
Fax. (021) 7804862

East Jakarta RTO


Gedung Utama Jl. Jend. Gatot Subroto No. 40-42
Jakarta Selatan 12190
Tel. (021) 5250208 ext. 52551
Fax. (021) 52970843

East Jakarta MTO

Jakarta Matraman STO

Jakarta Jatinegara STO

Jl. M.I. Ridwan Rais No. 5A-7

Jl. Matraman Raya No.43

Jl. Slamet Riyadi Raya No.1

Jakarta Pusat 10110

Jakarta Timur 13140

Jakarta Timur 13150

Tel. (021) 3504584, 3504735

Tel. (021) 8566928, 8566929

Tel. (021) 8575683, 8575689

Fax. (021) 3442289

Fax. (021) 8566927

Fax. (021) 8575682

Jakarta Pulogadung STO

Jakarta Cakung I STO

Jakarta Cakung II STO

Jl. Pramuka Kav.31

Jl. Pulo Buaran VI Blok JJ No.11

Pusat Perdagangan Ujung Menteng Blok J

Jakarta Timur 13120

Jakarta Timur 13930

Jl. Sri Sultan Hamengkubuwono IX

Tel. (021) 8580021, 8583309

Tel. (021) 46826683/6-7

Jakarta Timur 13960

Fax. (021) 8581881

Fax. (021) 46826685

Tel. (021) 46802302-04


Fax. (021) 46802305

2012 Annual Report

212

Jakarta Kramat Jati STO

Jakarta Duren Sawit STO

Jakarta Pasar Rebo STO

Jl. Dewi Sartika No. 189A

Jl. Matraman Raya No.43

Jl. Raya Bogor No. 46 Ciracas

Jakarta Timur 13630

Jakarta Timur 13140

Jakarta Timur 13830

Tel. (021) 8093046, 8090435

Tel. (021) 8583502, 8581002

Tel. (021) 87799512

Fax. (021) 8091753

Fax. (021) 8581450

Fax. (021) 8400486

North Jakarta RTO


Gedung Utama Jl. Jend. Gatot Subroto No. 40-42
Jakarta Selatan 12190

OFFICE INFORMATION

Directorate General of Taxes

Tel. (021) 2526791-2


Fax. (021) 52970862
North Jakarta MTO

Jakarta Penjaringan STO

Jakarta Tanjung Priok STO

Jl. M.I. Ridwan Rais No. 5A-7

Jl. Lada No.3

Jl. Enggano No.2

Jakarta Pusat 10110

Jakarta Barat 11110

Jakarta Utara 14310

Tel. (021) 3442473, 3505640

Tel. (021) 6923746, 6911783

Tel. (021) 43930646, 43930649

Fax. (021) 3442762, 3442754

Fax. (021) 6904408

Fax. (021) 4357437

Jakarta Kelapa Gading STO

Jakarta Pademangan STO

Jakarta Koja STO

Jl. Walang Baru No.10 Semper

Jl. Cempaka No.2 Rawa Badak Utara

Jl. Plumpang Semper No.10A

Jakarta Utara 14260

Jakarta Utara

Jakarta Utara

Tel. (021) 4371549, 4373837

Tel. (021) 43932824, 4371505

Tel. (021) 43922081, 43922083-84

Fax. (021) 4373836

Fax. (021) 43932812

Fax. (021) 43922085

Jakarta Pluit STO

Jakarta Sunter STO

Jl. Lodan No. 3 Ancol

Jl. Walang Baru No.10 Semper

Jakarta Utara

Jakarta Utara

Tel. (021) 6900771

Tel. (021) 4373838-41

Fax. (021) 6908454

Fax. (021) 4373842

Banten RTO
Jl. Jend. Sudirman No. 34
Serang 42118
Tel. (0254) 200603, 214545
Fax. (0254) 200744

Tangerang MTO

Serang STO

Serpong STO

Komp. Pemerintahan Kota Tangerang

Jl. Jend. A. Yani No.141

Jl. Raya Serpong Sektor VIII Blok.405 No.4

Jl. Satria Sudirman 15111

Serang 42118

BSD, Tangerang 15310

Tel. (021) 55791487

Tel. (0254) 200555, 202006

Tel. (021) 5373811, 5373812

Fax. (021) 55791502

Fax. (0254) 223891

Fax. (021) 5373817

Cilegon STO

Jl. Imam Bonjol No.47 Karawaci

Komp. Pemerintahan Kota Tangerang

Jl. Jend. A. Yani No.126

Tangerang 15113

Jl. Satria Sudirman

Cilegon 42421

Tel. (021) 5525785, 5525787

Tel. (021) 55737559, 55737560

Tel. (0254) 374234, 374345

Fax. (021) 5525789

Fax. (021) 55791479

Fax. (0254) 374741

Kosambi STO

Pandeglang STO

Tigaraksa STO

Jl. Perintis Kemerdekaan II

Jl. Mayor Widagdo No.6

Jl. Permata Raya C1 No.100,

Cikokol, Tangerang 15118

Pandeglang 42213

Lippo Karawaci, Tangerang 15811

Tel. (021) 55767303, 55767304

Tel. (0253) 206006

Tel. (021) 59494634, 59494636-39

Fax. (021) 5532026

Fax. (0253) 202144

Fax. (021) 59494635

Bandung MTO

Sukabumi STO

Cianjur STO

Jl. Asia Afrika No.114, GKN Gd. G

Jl. RE. Martadinata No.1

Jl. Raya Cianjur-Bandung Km.3

Bandung 40261

Sukabumi 43111

Cianjur

Tel. (022) 4233516, 4233519

Tel. (0266) 221540, 221545

Tel. (0263) 280073

Fax. (022) 4233495

Fax. (0266) 221540

Fax. (0263) 284315

Purwakarta STO

Cimahi STO

Bandung Tegallega STO

Jl. Raya Ciganea No. 1 Bunder

Jl. Jend. H. Amir Machmud No. 574

Jl. Soekarno-Hatta No.216

Purwakarta

Padasuka, Cimahi, 40526

Bandung 40223

Tel. (0264) 206652,206655

Tel. (022) 6654646, 6650642

Tel. (022) 6030565-6, 6005670

Fax. (0264) 206656

Fax. (022) 6654569

Fax. (022) 6012575

Bandung Cibeunying STO

Bandung Karees STO

Bandung Bojonegara STO

Jl. Purnawarman No.19-21

Jl. Ibrahim Adjie No.372

Jl. Terusan Prof. Dr. Soetami No.2

Bandung 40117

Bandung 40275

Bandung 40151

Tel. (022) 4207897, 4232765

Tel. (022) 7333180, 7333355

Tel. (022) 2004380, 2006520

Fax. (022) 4239107

Fax. (022) 7337015

Fax. (022) 2009450

Bandung Cicadas STO

Tasikmalaya STO

Ciamis STO

Jl. Soekarno Hatta No. 781

Jl. Sutisna Senjaya No.154

Jl. Drs. H Soejoed

Bandung 40116

Tasikmalaya 46114

Ciamis 46311

Tel. (022) 7304525, 7304704

Tel. (0265) 331851, 331852

Tel. (0265) 772868

Fax. (022) 7304961

Fax. (0265) 331852

Fax. (0265) 776312

West Java I RTO


Jl. Asia Afrika No. 114
Bandung 40261
Tel. (022) 4231375, 4232195
Fax. (022) 4232198, 4235042

Jl. Pembangunan No. 224


Garut 44154
Tel. (0262) 540242
Fax. (0262)234608

OFFICE INFORMATION

Garut STO

213

Directorate General of Taxes

East Tangerang STO

2012 Annual Report

West Tangerang STO

2012 Annual Report

214

Majalaya STO

Soreang STO

Sumedang STO

Jl. Peta No.7 Lingkar Selatan

Jl. Raya Cimareme No. 205 Ngamprah

Jl. H. Ibrahim Adjie No. 372

Bandung 40232

Bandung

Bandung 40275

Tel. (022) 6078538-39

Tel. (022) 6868787, 6868426

Tel. (022) 7333256

Fax. (022) 6072125

Fax. (022) 6868427

Fax. (022) 7337086

Bekasi MTO

Cibinong STO

Bogor STO

Jl. Cut Mutia No. 125 Margahayu

Komp. Pemda Kab. Bogor

Jl. Ir. H. Juanda No.64

Bekasi 17113

Jl. Aman No.1 Cibinong 16914

Bogor 16122

Tel. (021) 88351553

Tel. (021) 8762985, 8753884

Tel. (0251) 323424-25, 324331

Fax. (021) 8813721

Fax. (021) 8753883

Fax. (0251) 324331

North Bekasi STO

South Bekasi STO

Depok STO

Jl. Sersan Aswan No. 407 Margahayu

Jl. Cut Mutia No. 125 Margahayu

Jl. Pemuda No.40

Bekasi 17113

Bekasi 17113

Depok 16431

Tel. (021) 8808059, 8800253

Tel. (021) 88346418, 8834644

Tel. (021) 7763923, 7763896

Fax. (021) 8802525

Fax. (021) 8893550

Fax. (021) 7753482

South Karawang STO

North Karawang STO

Cirebon STO

Jl. Interchange Karawang Barat

Jl. A Yani No.17

Jl. Evakuasi No.9

Karawang

Karawang 41312

Cirebon 45135

Tel. (0267) 8604105, 8604106

Tel. (0267) 402847

Tel. (0231) 485927, 487169

Fax. (0267) 8604104

Fax. (0267) 402145

Fax. (0231) 487168

South Cikarang STO

North Cikarang STO

Cibitung STO

Jl. Cikarang Baru Raya Office Park No.10

Jababeka Education Park

Kawasan Industri Gobel

Cikarang 17550

Jl. Ki Hajar Dewantara Kav.7 Cikarang 17556

Jl. Teuku Umar Km.44, Bekasi 17520

Tel. (021) 89112105-07

Tel. (021) 89113603, 89113564

Tel. (021) 88336315

Fax. (021) 89112108

Fax. (021) 89113604

Fax. (021) 88336314

Ciawi STO

Cileungsi STO

Subang STO

Jl. Dadali No.14, Tanah Sareal

Jl. Raya Pemda No.39

Jl. Ukong Sutaatmaja No. 72

Bogor 16161

Cibinong 16914

Subang 41211

Tel. (0251) 336195,380753

Tel. (021) 8760600

Tel. (0260) 417042

Fax. (0251) 336120

Fax. (021) 8756362

Fax. (0260) 417041

Indramayu STO

Kuningan STO

Jl. Jend. Gatot Subroto No.40-42

Jl. Dewi Sartika No.4

Indramayu 45213

Kuningan 45511

Tel. (0234) 275668-9, 271402

Tel. (0232) 875120, 871526

Fax. (0234) 275669

Fax. (0232) 871184

West Java II RTO


Jl. A Yani No. 5
Bekasi 17147

OFFICE INFORMATION

Directorate General of Taxes

Tel. (021) 88965462


Fax. (021) 88959943, 88958778

Central Java RTO

215

Jl. Imam Bonjol No.1D


Semarang 50381
Tel. (024) 3540416,3545075

Pekalongan STO

Jl. Kol. Sugiono No.5

Jl. Merdeka No.9

Semarang 50144

Tegal 52113

Pekalongan 51117

Tel. (024) 3552561-62

Tel. (0283) 351562, 356006

Tel. (0285) 422392, 422491

Fax. (024) 3552564

Fax. (0283) 356897

Fax. (0285) 423053

West Semarang STO

East Semarang STO

South Semarang STO

Jl. Pemuda No. 1

Jl. Ki Mangun Sarkoro No.34

Jl. Puri Anjasmoro F1/12

Semarang 50142

Semarang 50136

Semarang

Tel. (024) 3545421, 3545422

Tel. (024) 8414787, 8316302

Tel. (024) 7613601, 7613606

Fax. (024) 3545423

Fax. (024) 8414439

Fax. (024) 7613606

Central Semarang I STO

Central Semarang II STO

Salatiga STO

Jl. Pemuda No.2, GKN I

Jl. Pemuda No.1B

Jl. Diponegoro 163

Semarang

Semarang 50142

Salatiga 50174

Tel. (024) 3520211

Tel. (024) 3545464, 3561168

Tel. (0298) 312801, 312802

Fax. (024) 3520211

Fax. (024) 3544194

Fax. (0298) 312802

Semarang Candisari STO

Semarang Gayamsari STO

Batang STO

Jl. Setiabudi No.3

Jl. Pemuda No.2, GKN I

Jl. Slamet Riyadi No. 25

Semarang 50234

Semarang

Batang

Tel. (024) 7472797, 7474345

Tel. (024) 3548908

Tel. (0285) 4493248, 4493249

Fax. (024) 7471983

Fax. (024) 3510796

Fax. (0285) 4493244

Demak STO

Pati STO

Blora STO

Jl. Sultan Patah No.9

Jl. Jend. Sudirman No. 64

Jalan Gunandar No.2

Demak

Pati 59114

Blora

Tel. (0291) 685518

Tel. (0295) 381483

Tel. (0296) 531369, 531148

Fax. (0291) 685518

Fax. (0295) 381621

Fax. (0296) 5298567

Kudus STO

Jepara STO

Jl. Niti Semito

Jl. Raya Ngabul Km. 9 Tahunan

Kudus 59317

Jepara 59624

Tel. (0291) 443142, 432046-47

Tel. (0291) 596423, 596424

Fax. (0291) 432048

Fax. (0291) 596423

OFFICE INFORMATION

Tegal STO

Jl. Pemuda No.2, GKN

Directorate General of Taxes

Semarang MTO

2012 Annual Report

Fax. (024) 3540416

216

Central Java II RTO


Jl. MT Haryono No.5, Manahan
Surakarta

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (0271) 713552, 730460


Fax. (0271) 733429
Purwokerto STO

Cilacap STO

Kebumen STO

Jl. Gerilya No.567

Jl. Mayjen D.I. Panjaitan No.32

Jl. Arungbinang No.10

Purwokerto

Cilacap 53212

Kebumen 54312

Tel. (0281) 634205, 634219

Tel. (0282) 532712, 532713

Tel. (0287) 382361, 381848

Fax. (0281) 634236

Fax. (0282) 532714

Fax. (0287) 381846

Magelang STO

Klaten STO

Surakarta STO

Jl. Veteran No.20

Jl. Veteran No.82, Barenglor

Jl. K.H. Agus Salim No.1

Magelang 56117

Klaten

Surakarta

Tel. (0293) 362430, 362280

Tel. (0272) 321588, 321977

Tel. (0271) 718246, 717522

Fax. (0293) 364417

Fax. (0272) 321728

Fax. (0271) 728436

Boyolali STO

Karanganyar STO

Purbalingga STO

Jl. Raya Solo-Boyolali Km.24

Jl. Samanhudi, Komplek Perkantoran

Jl. Letjen S. Parman No. 43

Mojosongo, Boyolali

Cangakan, Karanganyar

Purbalingga

Tel. (0276) 321057

Tel. (0271) 6491281,495081

Tel. (0281) 891372, 891419

Fax. (0276) 323770

Fax. (0271) 6491284

Fax. (0281) 891626

Purworejo STO

Sukoharjo STO

Temanggung STO

Jl. Jend. Sudirman No.25

Jl. Jaksa Agung R Suprapto No.7

Jl. Dewi Sartika No.7

Purworejo

Sukoharjo

Temanggung 56218

Tel. (0275) 321251, 321350

Tel. (0271) 593079, 592949

Tel. (0293) 491336, 491979

Fax. (0275) 322031

Fax. (0271) 593782

Fax. (0293) 493646

Yogyakarta STO

Bantul STO

Sleman STO

Jl. Panembahan Senopati No.20

Jl. Urip Sumoharjo No.7, Gose

Jl. Ring Road Utara No.10 Maguwoharjo

Yogyakarta 55121

Bantul 55711

Sleman 55282

Tel. (0274) 380415, 373403

Tel. (0274) 368504, 368510

Tel. (0274) 4333940

Fax. (0274) 380417

Fax. (0274) 368582

Fax. (0274) 4333957

Wates STO

Wonosari STO

Jl. Ring Road Utara No.10 Maguwoharjo

Jl. KH Agus Salim No. 170b, Kepek

Sleman 55282

Wonosari, Gunungkidul 55813

Tel. (0274) 4333944

Tel. (0274) 394798, 394796

Fax. (0274) 4333943

Fax. (0274) 393185

Special Region of Yogyakarta RTO


Jl. Ring Road Utara No.10 Maguwoharjo
Sleman 55282
Tel. (0274) 4333951-3
Fax. (0274) 4333954

East Java I RTO

217

Jl. Jagir Wonokromo No. 104


Surabaya
Tel. (031) 8482480, 8481128

Surabaya Sukomanunggal STO

Surabaya Pabean Cantikan STO

Jl. Bukit Darmo Golf No.1

Jl. Indrapura No.5

Surabaya

Surabaya 60189

Surabaya 60175

Tel. (031) 8482651

Tel. (031) 7347231-4

Tel. (031) 3523093-96

Fax. (031) 8482557, 8482480

Fax. (031) 7347232

Fax. (031) 3571156

Surabaya Tegalsari STO

Surabaya Wonocolo STO

Jl. Dinoyo No.111, GKN II

Jl. Jagir Wonokromo No. 104

Surabaya 60281

Surabaya

Surabaya

Tel. (031) 5031905

Tel. (031) 5615369, 5615385-89

Tel. (031) 8417629

Fax. (031) 5031566

Fax. (031) 5615367

Fax. (031) 8411692

Surabaya Genteng STO

Surabaya Krembangan STO

Surabaya Sawahan STO

Jl. Kayoon No.28

Jl. Indrapura No.5

Jl. Dinoyo No.111, GKN II

Surabaya 60271

Surabaya 60175

Surabaya

Tel. (031) 5472930, 5473293

Tel. (031) 3556883, 3556879

Tel. (031) 5665230-32, 5615385

Fax. (031) 5473302

Fax. (031) 3556880

Fax. (031) 5665230

Surabaya Rungkut STO

Surabaya Simokerto STO

Surabaya Karangpilang STO

Jl. Jagir Wonokromo No.104

Jl. Dinoyo No.111, GKN II

Jl. Jagir Wonokromo No. 100

Surabaya

Surabaya

Surabaya

Tel. (031) 8483197-98

Tel. (031) 5615558

Tel. (031) 8483910-15

Fax. (031) 8483197

Fax. (031) 5687765

Fax. (031) 8483914

Surabaya Mulyorejo STO


Jl. Jagir Wonokromo No. 100
Surabaya
Tel. (031) 8483906-7, 8483909
Fax. (031) 8483905

OFFICE INFORMATION

Surabaya Gubeng STO


Jl. Sumatera No.22-24

Directorate General of Taxes

Surabaya MTO
Jl. Jagir Wonokromo No.104

2012 Annual Report

Fax. (031) 8481127

218

East Java II RTO


Jl. Raya Juanda No.37, Semambung
Sidoarjo 61254

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (031) 8672483, 8672484


Fax. (031) 8672262
Sidoarjo MTO

Bojonegoro STO

Mojokerto STO

Jl. Raya Juanda No.37, Semambung

Jl. Teuku Umar No.17

Jl. RA Basuni, Jampirogo, Sooko

Sidoardo 61254

Bojonegoro 62111

Mojokerto 61361

Tel. (031) 8686123, 8686125

Tel. (0353) 883661

Tel. (0321) 328481, 322051

Fax. (031) 8686124

Fax. (0353) 881380

Fax. (0321) 322864

West Sidoarjo STO

South Sidoarjo STO

North Sidoarjo STO

Jl. Lingkar Barat Gelora Delta

Jl. Pahlawan No. 55

Jl. Raya Jati No. 6

Sidoarjo 61211

Sidoarjo

Sidoarjo 61217

Tel. (031) 8959700, 8959992-93

Tel. (031) 8941013, 8962890

Tel. (031) 8942136,8942137

Fax. (031) 8959800

Fax. (031) 8941035

Fax. (031) 8941714

Pamekasan STO

North Gresik STO

South Gresik STO

Jl. R. Abdul Aziz No. 111

Jl. Dr. Wahidin Sudirohusodo No.700

Jl. Dr. Wahidin Sudirohusodo No. 700

Pamekasan 69317

Gresik 61161

Gresik 61161

Tel. (0324) 322170,322924

Tel. (031) 3956586,3956640-42

Tel. (031) 3905694, 3951229

Fax. (0324) 322983

Fax. (031) 3956585

Fax. (031) 3950254

Madiun STO

Bangkalan STO

Lamongan STO

Jl. D.I Panjaitan No.4

Jl. Soekarno Hatta No.1

Jl. Sunan Giri No. 72

Madiun 63131

Bangkalan 69116

Lamongan 61145

Tel. (0351) 464131, 464914

Tel. (031) 3095223

Tel. (0322) 316222

Fax. (0351) 464914

Fax. (031) 3061189

Fax. (0322) 314343

Ngawi STO

Tuban STO

Ponorogo STO

Jl. Jend. Ahmad Yani No.2

Jl. Pahlawan No. 08

Jl. Gajah Mada No. 46

Ngawi 63202

Tuban 62381

Ponorogo 63419

Tel. (0351) 747697, 749097

Tel. (0356) 333311, 328356

Tel. (0352) 462856, 462855

Fax. (0351) 745243

Fax. (0356) 333116

Fax. (0352) 462856

Malang MTO

Kediri STO

Pasuruan STO

Komp. Araya Business Center Kav.1

Jl. Brawijaya No.6

Jl. P. Sudirman No.29

Jl. Raden Panji Suroso, Malang 65126

Kediri 64123

Pasuruan 67115

Tel. (0341) 402021-22, 402026

Tel. (0354) 682063, 681464

Tel. (0343) 424125, 422171

Fax. (0341) 402027

Fax. (0354) 682052

Fax. (0343) 426930

East Java III RTO


Jl. S.Parman No. 100
Malang 65122
Tel. (0341) 403461, 403333
Fax. (0341) 403463

Jl. Jaksa Agung Suprapto No.29 31

Jl. Merdeka Utara No.3

Jl. Mastrip No.169-171

Malang 65112

Malang 65119

Probolinggo 67213

Tel. (0341) 364270, 364370

Tel. (0341) 365167, 361971

Tel. (0335) 420472-73

Fax. (0341) 356769

Fax. (0341) 364407

Fax. (0335) 420470

Jember STO

Banyuwangi STO

Batu STO

Jl. Karimata 54 A

Jl. Adi Sucipto No.27 A

Jl. Letjen S. Parman No.100

Jember 68121

Banyuwangi 68416

Malang 65122

Tel. (0331) 324907-08

Tel. (0333) 428451, 416897

Tel. (0341) 403411, 403541

Fax. (0331) 324906

Fax. (0333) 428452

Fax. (0341) 403540

Tulungagung STO

Blitar STO

Kepanjen STO

Jl. Ki Mangun Sarkoro No. 17A

Jl. Kenari No.118

Jl. Raya Kepanjen - Pakisaji Km.4

Tulungagung 66218

Blitar 66134

Malang 65163

Tel. (0355) 336668, 336692

Tel. (0342) 816316, 815633

Tel. (0341) 398393, 398333

Fax. (0355) 336687

Fax. (0342) 816315

Fax. (0341) 398350

Pare STO

Situbondo STO

Singosari STO

Jl. Hasanudin No.16 KP 137

Jl. Argopuro No. 41

Jl. Raya Randuagung No. 12

Kediri 64122

Situbondo 68322

Singosari, Malang 65153

Tel. (0354) 680623

Tel. (0338) 671969, 672167

Tel. (0341) 429923-25

Fax. (0354) 684369

Fax. (0338) 673701

Fax. (0341) 429950

Pontianak STO

Singkawang STO

Ketapang STO

Jl. Sultan Abdurrahman No.1

Jl. Gusti Sulung Lelanang No.35

Jl. Letkol. M. Tohir No.10

Pontianak 78116

Singkawang 79123

Ketapang 78812

Tel. (0561) 733478, 736340

Tel. (0562) 635510, 636958

Tel. (0534) 32404, 32254

Fax. (0561) 734026

Fax. (0562) 635511

Fax. (0534) 32404

Mempawah STO

Sanggau STO

Sintang STO

Jl. Sultan Abdurahman No.76

Jl. Jenderal Sudirman No. 45

Jl. Apang Semangai No.61

Pontianak 78121

Sanggau 78501

Sintang 78611

Tel. (0561) 736734-35

Tel. (0564) 23699, 23499

Tel. (0565) 21206, 24493

Fax. (0561) 732321

Fax. (0564) 23299

Fax. (0565) 22800

West Kalimantan RTO


Jl. Jend. A. Yani No.1
Pontianak 78124
Tel. (0561) 712635-6, 712692
Fax. (0561) 711144, 712785

219

OFFICE INFORMATION

Probolinggo STO

Directorate General of Taxes

South Malang STO

2012 Annual Report

North Malang STO

220

South & Central Kalimantan RTO


Jl. Lambung Mangkurat No.21
Banjarmasin 70111

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (0511) 3351072-73


Fax. (0511) 3351077
Palangkaraya STO

Sampit STO

Pangkalanbun STO

Jl. Yos Sudarso No.5

Jl. Jend. A. Yani No.7

Jl. H.M. RafiI, Madurejo

Palangkaraya 73111

Sampit 74322

Pangkalanbun 74111

Tel. (0536) 3235712, 3235386

Tel. (0531) 21341, 21172

Tel. (0532) 25940, 25941

Fax. (0536) 3221028

Fax. (0531) 21308

Fax. (0532) 25938

Muara Teweh STO

Banjarmasin STO

Banjarbaru STO

Jl. Jend. Ahmad Yani No.167

Jl. Lambung Mangkurat No.21

Komp. Citra Megah Jl. Jend. A Yani Km.

Muara Teweh 73811

Banjarmasin 70111

33,8 Banjarbaru 70712

Tel. (0519) 23219

Tel. (0511) 3351112, 3351118

Tel. (0511) 4782833, 4780163

Fax. (0519) 24456

Fax.(0511) 3351127

Fax. (0511) 4780963

Barabai STO

Batulicin STO

Tanjung STO

Jl. Abdul Muis Redhani No.70

Jl. Raya Batulicin Kampung Baru

Jl. Ir. P.H. M. Noor, Mabuun Raya Terminal,

Barabai 71314

Batulicin

Tanjung 71571

Tel. (0517) 41913, 41026

Tel. (0518) 71971, 71725

Tel. (0526) 2021125

Fax. (0517) 41752

Fax. (0518) 71736

Fax. (0526) 2021250

Balikpapan MTO

Balikpapan STO

Samarinda STO

Jl. Ruhui Rahayu No.01 Ring Road

Jl. Ruhui Rahayu No.01 Ring Road

Jl. MT. Haryono No.17

Gunung Bahagia, Balikpapan 76115

Gunung Bahagia, Balikpapan 76115

Samarinda 75127

Tel. (0542) 8860700

Tel. (0542) 8860711

Tel. (0541) 7779429

Fax. (0542) 8860701

Fax. (0542) 8860715, 8860716

Fax. (0541) 754313

Tarakan STO

Bontang STO

Penajam STO

Jl. Jend. Sudirman No.104

Jl. Jend. Sudirman No.54

Jl. A. Yani No. 1

Tarakan 77121

Bontang 75321

Balikpapan 76121

Tel. (0551) 23830

Tel. (0548) 20139

Tel. (0542) 418137, 421800

Fax. (0551) 51130

Fax. (0548) 27716

Fax. (0542) 730144

Tanjung Redeb STO

Tenggarong STO

Jl. Jend. Sudirman No.104

Jl. Basuki Rahmad No.42

Tarakan 77121

Samarinda 75117

Tel. (0551) 23826

Tel. (0541) 743101

Fax. (0551) 23825

Fax. (0541) 741431

East Kalimantan RTO


Jl. Ruhui Rahayu No.01 Ring Road
Gunung Bahagia, Balikpapan 76115
Tel. (0542) 8860721, 8860723
Fax. (0542) 8860723

South, West & SouthEast Sulawesi RTO

221

Jl. Urip Sumoharjo Km.4 GKN


Makassar 90232
Tel. (0411) 456131-32, 436242

South Makassar STO

Jl. Urip Sumoharjo Km.4 GKN

Jl. Urip Sumoharjo Km.4 GKN

Makassar 90232

Makassar 90232

Makassar 90232

Tel. (0411) 423366, 423878

Tel. (0411) 456135, 456858

Tel. (0411) 441680, 441681

Fax. (0411) 423662

Fax. (0411) 456954

Fax. (0411) 441259

West Makassar STO

Parepare STO

Palopo STO

Jl. Balaikota No.15

Jl. Jend. Sudirman No.49

Jl. Andi Djemma No. 131

Makassar 90111

Parepare 91921

Palopo 91921

Tel. (0411) 3634315, 3634316

Tel. (0421) 22183, 22235

Tel. (0471) 21060, 22584

Fax. (0411) 3636066

Fax. (0421) 22243

Fax. (0471) 21060

Bulukumba STO

Bantaeng STO

Watampone STO

Jl. Sultan Hasanuddin

Jl. Andi Mannappiang, Lamalaka

Jl. Ahmad Yani No. 09

Bulukumba

Bantaeng 92412

Watampone 92732

Tel. (0413) 81985, 84046

Tel. (0413) 21188, 21189

Tel. (0481) 21047, 21167

Fax. (0413) 82161

Fax. (0413) 22049

Fax. (0481) 21167

Maros STO

Kendari STO

Majene STO

Jl. Jenderal Sudirman Km. 28, Turikale

Jl. Saosao No. 188, Bende

Jl. Jendral Sudirman No.81

Maros 90552

Kendari 93117

Majene 91412

Tel. (0411) 373069

Tel. (0401) 3125550

Tel. (0422) 22608

Fax. (0411) 372536

Fax. (0401) 3126230

Fax. (0422) 21097

Mamuju STO

Kolaka STO

Baubau STO

Jl. Pangeran Diponegoro Blok C/8

Jl. Diponegoro No.35

Jl. Betoambari No.35

Komp. Pasar Regional, Mamuju

Kendari 93123

Baubau 93725

Tel. (0426) 22118, 22524

Tel. (0401) 3121014

Tel. (0402) 2821639, 2821274

Fax. (0426) 21332

Fax. (0401) 3122090

Fax. (0402) 2821204

OFFICE INFORMATION

North Makassar STO

Jl. Urip Sumoharjo Km.4 GKN

Directorate General of Taxes

Makassar MTO

2012 Annual Report

Fax. (0411) 456976, 456132

222

North & Central Sulawesi,


Gorontalo & North Maluku RTO
Jl. 17 Agustus No. 17 Manado 95119

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (0431) 851785, 862742


Fax. (0431) 851803
Manado STO

Gorontalo STO

Bitung STO

Jl. Gunung Klabat, Kotak

Jl. Arif Rahman Hakim No.34

Jl. Raya Samratulangi

Manado 95117

Gorontalo 96128

Bitung 95511

Tel. (0431) 851621, 862280

Tel. (0435) 830010

Tel. (0438) 21223, 30250

Fax.(0431) 875876

Fax.(0435) 830009, 830245

Fax. (0438) 30250

Kotamobagu STO

Tahuna STO

Palu STO

Jl. Yusuf Hasiru No. 39

Jl. Tatehe No. 62 Santiago

Jl. Prof. Moh. Yamin No.94

Kotamobagu 95700

Kep. Sangihe, Tahuna 95811

Palu 94112

Tel. (0434) 2628631

Tel. (0432) 24472, 24473

Tel. (0451) 421725, 421625

Fax. (0434) 21164

Fax. (0432) 24472, 24473

Fax. (0451) 422730

Luwuk STO

Poso STO

Tolitoli STO

Jl. Yos Sudarso No.14

Jl. Pulau Kalimantan No.23

Jl. Magamu No.102

Luwuk 94715

Poso 94611

Tolitoli 94515

Tel. (0461) 22078,23028

Tel. (0452) 21385, 21387

Tel. (0453) 23764, 23765

Fax. (0461) 22098

Fax. (0452) 21224

Fax. (0453) 23764

Ternate STO

Tobelo STO

Jl. Yos Sudarso No.01

Jl. Kemakmuran, Desa Gosoma

Ternate 97712

Tobelo, Halmahera Utara

Tel. (0921) 3121070,3121352

Tel. (0924) 2622575, 2621554

Fax. (0921) 3122358

Fax. (0924) 2621554, 2621493

Bali RTO
Jl. Kapten Tantular No. 4 GKN II
Renon, Denpasar
Tel. (0361) 263894-93, 221455
Fax. (0361) 263895
Denpasar MTO

West Denpasar STO

East Denpasar STO

Jl. Raya Puputan No.29 Renon

Jl. Raya Puputan No. 13

Gedung Keuangan Negara II

Denpasar

Denpasar

Jl. Kapten Tantular No.4, Denpasar

Tel. (0361) 227333, 262222

Tel. (0361) 239638

Tel. (0361) 263891-92

Fax. (0361) 226999, 239699

Fax. (0361) 229351

Fax. (0361) 221285

North Badung STO

Gedung Keuangan Negara

Gedung Keuangan Negara II

Jl. Ahmad Yani No.100

Jl. Udayana No. 10, Singaraja

Jl. Kapten Tantular No.4, Denpasar

Denpasar

Tel. (0362) 27380

Tel. (0361) 263891-92

Tel. (0361) 7804483-82, 226749

Fax. (0362) 22241

Fax. (0361) 234803

Fax. (0361) 230007

Gianyar STO

Tabanan STO

JL. Dharma Giri, Blahbatu

Jl. Gatot Subroto, Sanggulan

Gianyar

Tabanan

Tel. (0361) 943586

Tel. (0361) 9314794

Fax. (0361) 948002

Fax. (0361) 9311104

223

Directorate General of Taxes

South Badung STO

2012 Annual Report

Singaraja STO

Nusa Tenggara RTO


Jl. Jenderal Sudirman No.36
Rembiga, Mataram 83124
Tel. (0370) 647862
Fax. (0370) 647883
East Mataram STO

Raba Bima STO

Jl. Raya Langko No. 74

Jl. Pejanggik No. 60

Jl. Soekarno Hatta No.17

Mataram 83114

Mataram 83121

Raba Bima 84113

Tel. (0370) 633075, 633006

Tel. (0370) 631431, 632652

Tel. (0374) 43233, 43681

Fax. (0370) 633724

Fax. (0370) 625848

Fax. (0374) 43227

Sumbawa Besar STO

Praya STO

Maumere STO

Jl. Garuda No.70-72

Jl. Diponegoro No. 38

Jl. El Tari

Sumbawa Besar 84312

Praya 83511

Maumere 86113

Tel. (0371) 626393, 625139

Tel. (0370) 653344

Tel. (0382) 21336, 21857

Fax. (0371) 21230

Fax. (0370) 655366

Fax. (0382) 21373

Kupang STO

Ende STO

Ruteng STO

Jl. Palapa No. 8

Jl. El Tari No.4

Jl. Yos Sudarso No.26

Kupang 85111

Ende 86316

Ruteng, Manggarai

Tel. (0380) 833165, 833568

Tel. (0381) 21429, 24574

Tel. (0385) 22564

Fax. (0380) 833211

Fax. (0381) 21050

Fax. (0385) 22564

Atambua STO

Waingapu STO

Gedung Keuangan Negara

Jl. Ahmad Yani No. 34 Mentawai

Jl. El Tari II Kupang 85111

Waingapu, Sumba Timur

Tel. (0380) 823506, 823501

Tel. (0387) 62893, 62921

Fax. (0380) 825110

Fax. (0387) 62892

OFFICE INFORMATION

West Mataram STO

224

Papua & Maluku RTO


Jl. Raya Abepura Kotaraja
Jayapura 99224

OFFICE INFORMATION

Directorate General of Taxes

2012 Annual Report

Tel. (0967) 58917374 , 589178


Fax. (0967) 589175
Ambon STO

Sorong STO

Jayapura STO

Jl. Raya Patimura No. 18, GKN

Jl. Jend. Sudirman No.26

Jl. Raya Abepura Kotaraja,

Ambon 97124

Sorong 98415

Jayapura 99111

Tel. (0911) 344345, 355401

Tel. (0951) 333110, 321417

(Depan Gd. Dinas Otonom Prov. Papua),

Fax. (0911) 344362

Fax. (0951) 322424

Tel. (0967) 583791, 584014


Fax. (0967) 583936

Timika STO

Biak STO

Manokwari STO

Jl. Cendrawasih SP.II- Kwamki

Jl. Adibai No.1, Sumberker

Jl. Jend. Sudirman No.92, Paderni

Timika 99910

Biak 98117

Manokwari Barat 98312

Tel. (0901) 323851, 323083

Tel. (0981) 25120-22, 21415

Tel. (0986) 211549, 212144

Fax. (0901) 323847

Fax. (0981) 23681

Fax. (0986) 211549

Merauke STO
Jl. Raya Mandala Muli
Merauke 99616
Tel. (0971) 325344-45, 321136
Fax. (0971) 323430, 325345

Taxation Data and Document Processing Center


Jl. Budhi I No. 1, Kebon Jeruk
Jakarta Barat 11530
Tel. (021) 53654025
Fax. (021) 53654026

Makassar Taxation Data and


Document Processing Office

Jambi Taxation Data and


Document Processing Office

Jl. Perintis Kemerdekaan KM. 16

Jl. Mayjend Joesoef Singadekane No.49

Makassar

Telanaipura, Jambi 36122

Tel. (0411) 550011, 550774

Tel. (0741)63280

Fax. (0411) 550767

Fax. (0741)63320

External Data Processing Office

Information and Complaint Services Office

Gedung B Lt. 10

Gd. A Baru Lt. 5

Jl. Jend. Gatot Subroto No. 40-42

Jl. Jend. Gatot Subroto No. 40-42

Jakarta Selatan 12190

Jakarta Selatan 12190

Telp. (021) 5251239

Telp.: (021) 5250208 ext 2380

Fax. (021) 5262879

Fax. (021) 5251245

riganistana

Photo by Af

K.

DGT Head Office,

Jakarta