JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) has officially launched the Taxpayers’ Charter. The Taxpayers’ Charter, outlined in the Director General of Taxes Regulation No. PER-13/PJ/2025, constitutes an official document that explicitly sets forth taxpayers’ rights and obligations.
The Director General of Taxes Bimo Wijayanto personally led the launch of the Taxpayers’ Charter. This launch marks a significant milestone in strengthening the relationship between the state and taxpayers.
“There is more to the launch of the Taxpayers’ Charter than a mere symbol. It embodies the shift in our perspective: from simply being a tax collection authority to serving as a community partner in nation-building,” stated Bimo in a Press Release No. P-15/2025, Tuesday (22/7/2025).
Bimo highlighted that the charter reflects the DGT’s unwavering commitment to encouraging transparency, accountability and fairness as well as establishing a relationship based on mutual trust and respect between taxpayers and the state.
He also stressed that a harmonious relationship between the state and citizens must be grounded in balanced responsibilities and mutual respect for rights. As such, he hopes that the charter may serve as a shared reference for every tax-related interaction, both for tax officers and the public.
The Director of Tax Dissemination, Services, and Public Relations Rosmauli underscored that the exercise of rights and obligations continues to refer to the prevailing statutory provisions in the field of taxation.
“The Taxpayers’ Charter serves as guidelines for service ethics, a reference for transparency and a tool to strengthen the relationship between the DGT and taxpayers,” she remarked.
The following are taxpayers’ rights and obligations outlined in PER-13/PJ/2025 concerning the Taxpayers' Charter.
The right to obtain information and education in the field of taxation.
The right to obtain services in the field of taxation pursuant to statutory provisions in the field of taxation, free of charge.
The right to be treated fairly, equally, respected and regarded in the exercise of tax rights and fulfilment of tax obligations.
The right to pay no more than the amount of tax payable.
The right to file legal remedies for tax disputes as well as the right to opt for an administrative resolution in the context of preventing the rise of tax disputes pursuant to statutory provisions in the field of taxation.
The right to confidentiality and security of taxpayer data.
The right to be represented by an attorney in the exercise of rights and fulfilment of tax obligations pursuant to statutory provisions in the field of taxation.
The right to file complaints and report tax violations pursuant to statutory provisions in the field of taxation.
The obligation to file tax returns (SPT) correctly, completely and clearly pursuant to statutory provisions in the field of taxation.
The obligation to be honest and transparent in the fulfilment of obligations as taxpayers pursuant to statutory provisions in the field of taxation.
The obligation to respect and appreciate each other by upholding ethics, manners and morale in the fulfilment of tax rights and obligations.
The obligation to be cooperative in conveying data, information and other matters as the basis for service, supervision, audit and law enforcement activities in the field of taxation.
The obligation to use facilities or concessions in the field of taxation in an honest, appropriate manner and pursuant to statutory provisions in the field of taxation.
The obligation to maintain and retain bookkeeping or recording pursuant to statutory provisions in the field of taxation.
The obligation to appoint an attorney pursuant to statutory provisions in the field of taxation for taxpayers who appoint an attorney.
The obligation to refrain from giving gratuities or rewards in whatever name and form to employees of the Directorate General of Taxes.
The full text of the Director General of Taxes Regulation No. PER-13/PJ/2025 concerning the Taxpayers’ Charter is available for access and download at pajak.go.id landing page (rig)