Harmonization in Building the Nation

Transcription

Directorate General of Taxes
Ministry of Finance of The Republic of Indonesia
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: [email protected]
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
3
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.
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
2012 Annual Report
4
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
DGT’s 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
204
Office Addresses
CONTENTs
05.
Social
Responsibility
145
5
2012 Annual Report
04.
Bureaucratic
Reform
01.
2012 Performance
9
12
16
20
Awards
22
27
2012 PERFORMANCE
2012 Annual Report
6
DGT’s 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.
7
2012 Annual Report
2012 PERFORMANCE
The Plate Dance of Minangkabau
2012 PERFORMANCE
2012 Annual Report
8
Photo by
Gathot Su
broto
West Sumatera
Agam,
9
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.
No.
10
No.
Description
Achievement
2012
2011
2010
2012 PERFORMANCE
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
98.70%
102.85%
21.
Percentage of employee’s 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 DGT’s 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 DGT’s 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%
Percentage of officials who have met the job competency standards
2012 Annual Report
20.
Budget Realization Report for the Year Ended December 31, 2012, 2011, and 2010
2012 Annual Report
12
2012
Description
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
0
615,634,747,251
0
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, 2008—2012
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
•
0
100
Tax revenues 2008—2011 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 2008—2010 including Conveyance
Tax
Non-Oil & Gas Income Tax Revenues, 2008—2012
Oil & Gas Income Tax Revenues, 2008—2012
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
0
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
0
50
100 150 200 250 300 350 400 450
trillion rupiah
Note:
Land & Building Tax Revenues 2008—2010 including Conveyance Tax
. Setiawan
Photo by M
2012 PERFORMANCE
30.93
10
50
VAT & Sales Tax on Luxury Goods Revenues,
2008—2012
2008
5
40
trillion rupiah
Land & Building Tax Revenues, 2008—2012
0
30
0
2012 Annual Report
2008
Other Tax Revenues, 2008—2012
2012 PERFORMANCE
2012 Annual Report
14
2008
3.03
2009
3.12
2010
3.97
2011
3.93
2012
4.21
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
trillion rupiah
Expenditures, 2008—2012
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
0
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
43,305,576,732,970
15
2012 Annual Report
Assets
2012 (Rp)
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.
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,
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 Sha’aban 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 DGT’s
and the Attorney General Office on
employees at Presidential Security
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 DGT’s employees.
2012 PERFORMANCE
The 2nd 2012 DGT National
27
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
Meeting was held with the agenda
of 2012 1st semester performance
In the 2013 State Budget Draft,
Anwar Hafid in the case of petition
for judicial review of Law Number
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, Câncio 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 DGT’s 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
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 2012—2014 DGT’s
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.
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
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 30–100
seats
Gold
(Second Place)
for the category of
Team Leader 30–100
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
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
Silver Medal
(Second Place)
in the World for the
category of Sales
Professional
2012 Annual Report
22
2012 PERFORMANCE
A. Fuad Rahmany
Assalamu’alaikum 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
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 DGT’s commitment to develop a comprehensive and sustainable human
resource management.
*
Data source www.bps.go.id
DGT’s 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:
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
DGT’s main tasks. Furthermore, the improvement of DGT’s 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 1–4. 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 1–5.
2012 Annual Report
that DGT’s 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 DGT’s efforts to eradicate corruption in Indonesia
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. DGT’s
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
audit process, expanding the scope of audit, and coordinating intensively with
several law enforcement agencies; d) optimization of the 2011—2012 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 DGT’s 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.
Wassalamu’alaikum Wr. Wb.
On behalf of the Directorate General of Taxes
A. Fuad Rahmany
Position as of December 31, 2012
27
2012 Annual Report
2012 PERFORMANCE
A. Fuad Rahmany
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 bachelor’s
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 doctor’s
degree in Economics from Vanderbilt University of USA in 1997.
Dedi Rudaedi
2012 PERFORMANCE
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 bachelor’s degree in Economics
majoring in Accounting from Gadjah Mada University, Yogyakarta, in 1992 and a
master’s 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 bachelor’s 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 doctor’s 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 bachelor’s degree in Economics
majoring in Management from Mulawarman University, Samarinda, in 1982 and
a master’s 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
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
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 bachelor’s degree in Economics from Sriwijaya
University, Palembang, in 1989 and a master’s 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 bachelor’s
degree in Law majoring in Civil from Airlangga University, Surabaya, in 1990. Later
he earned master’s 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 bachelor’s 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
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
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 bachelor’s 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 doctor’s 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 Doctor’s degree in Administration from Gadjah Mada University,
Yogyakarta.
2012 PERFORMANCE
Born in Kuningan, May 3, 1963. He served as Senior Advisor of Tax Supervision
Edi Slamet Irianto
02.
34
DGT at a Glance
37
38
Milestones
40
Tasks and Functions
41
46
The organization development is undertaken by, among others,
the re-establishment of DGT’s 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
2012 Annual Report
36
Photo by Herry Suwondo
Denpasar,
Bali
Vision
To be the best state tax collector in Southeast Asia.
people’s welfare.
Note:
To perform tax administrative function by implementing
taxation law fairly in order to fund the State for the
2012 Annual Report
Mission
37
DGT’s 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
2012 Annual Report
38
Minister of Finance
Vice Minister
Inspectorate
General
Directorate General of
Budget
Taxes
Customs and Excise
Treasury
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
2010 - now
2012 Annual Report
Early Period
of the Proclamation
of Independence
DGT AT A GLANCE
Secretariat
General
Expert Staffs
Fiscal Balance
Debt Management
Fiscal Policy
Office
Financial Education and
Training Agency
Tasks & Functions
40
Photo by Afriganis
DGT AT A GLANCE
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 DGT’s 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.
41
Directorate General
of Taxes
Technical
Implementing Units
Regional Tax
Offices
Tax Offices
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
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
Income Tax regulations, tax treaty and international cooperation, legal
assistance, and harmonization of tax regulation.
Directorate of Audit and Collection
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
extensification and valuation.
Directorate of Objection and Appeal
objection and appeal.
Directorate of Potency, Compliance, and Revenue
potency, compliance, and tax revenues.
43
Setiawan
dissemination, services, and public relation.
Directorate of Tax Information Technology
Directorate of Dissemination, Services, and
Public Relation
2012 Annual Report
Photo by M.
information technology.
internal compliance and apparatus transformation.
Directorate of Information and Communication
Technology Transformation
information and communication technology transformation.
Directorate of Business Process Transformation
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
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
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
4
28
299
207
5
574
DGT AT A GLANCE
guidance and do not directly related to the formulation and determination of
2
1
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
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
7
13 TO
13 TSDCO
7
17
8
9
10
11
12
8
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
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
52
128
Financial Review
66
Operational Review
138
DGT’s 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
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
Internal Process Perspective
Public
Parliament
Government
Learning & Growth
Perspective
•
•
•
2012 Annual Report
Stakeholder
Perspective
51
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
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
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
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%
by the Secretariat General of the Ministry of Finance and conducted by Bogor
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.
KPI
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
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 DGT’s 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 participant’s 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,
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%
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.
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, DGT’s 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
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
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%
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
Presidential Instruction.
In 2012, DGT’s 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
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 employee’s training hours
against working hours
Percentage of the number of employee’s 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%
During 2012, 50 Investigation Warrants has been issued. DGT was given a
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
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
“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
DGT’s 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 organization’s 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
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 DGT’s employee
satisfaction index was 3.32 which indicated that DGT’s 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 Owner’s 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:
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
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
DGT’s 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 DGT’s 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.
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
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
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:
Tax Procedures.
1. Minister of Finance Regulation Number 68/PMK.03/2012 concerning
Off Amount;
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;
Procedures for Stipulation and Revocation of the Determination of a Tax
Subject with Certain Criteria in order to Obtain Back Tax Overpayment;
Procedures for the Termination of Tax Investigation for the State
Revenue Interest;
Procedures for the Issuance of Notice of Tax Assessment and Notice of
Tax Collection; and
Procedures for Verification.
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
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
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 people’s credit banks, which can form or accumulate
reserves that are deductible in determining taxable income, namely:
1. Indonesian Export Financing Institution;
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.
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,
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
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 Da’wah 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;
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.
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
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,
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 Committee’s 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
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;
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
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 DGT’s 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 DGT’s 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
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
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
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.
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.
namely: all taxpayers are registered; all taxable objects are taxed; and all
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.
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
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 taxpayer’s 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;
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.
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.
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.
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,
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.
DGT’s 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
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
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
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
•
Preparation of working paper to test compliance to the tax
•
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
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.
MoU-406/D5/04/2012, KEP-37/PJ/2012 concerning Audit of Profit-Sharing
2. Providing assistance to the DGT’s 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.
Development Supervisory Board, in which DGT conducted audit of the tax
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 government’s 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 arm’s 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, 2008–2012
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
2%
Percentage of Revenue from Audit and Refund Discrepancy to
the Tax Revenues
Year
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.
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
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’
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.
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
2012 Annual Report
Based on the audit results of the Audit Board (BPK) to the tax arrears in
2012 DGT’s 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, 2012–2011
Type of Tax
December 31, 2012
(Rp)
December 31, 2011
(Rp)
Increase/
Decrease (%)
1,391,617,937,284
1,085,067,767,115
28.25
468,432,815,179
466,665,742,712
0.38
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)
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.
Tax criminal investigation is the ultimate law enforcement attempt (ultimum
7,827,743,636,848
2012 Annual Report
Reprimand Letter
Performance of Preliminary Evidence Verification, 2012
Issuance of Preliminary Evidence Verification Warrant
574letters
Report of Preliminary Evidence Verification (Preliminary Evidence
Verification completed) followed by:
462reports
2012 Annual Report
90
Investigation Proposal
50reports
The Article 8 paragraph (3) of Law on General Provisions and Tax
Procedures
131reports
Minutes of Findings
42reports
Issuance of Notice of Tax Assessment
5reports
Discontinue
234reports
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, 2008–2012
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
B
P-21 Status
Amount of State Loss
(billion rupiah)
Number of Suspects
20
3
14
19
24
1,540
5
233
162
1,412
1
6
12
16
13
27
24
19
24
11
144.7
169
509
329
131
25
18
16
18
11
91
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
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.
years (2008 to 2012) have a tendency to increase during the years. In total
E.Tax Disputes Settlement
92
Tax disputes settlement has become DGT’s 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
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
7
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.
2.Appeal and Lawsuit to the Tax Court
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
2
17
19
419
411
830
Added
1
-
1
Total
2,516
1,083
3,599
113
6
119
Cancelled
Eliminated from Disputes Lists
Lawsuit
Unaccepted
Corrected due to Errors in Writing and/or Calculation
Notes:
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 judge’s 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
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.
Review can be filed by either taxpayers or DGT in terms of:
Filing of Review and Counter Review to the Supreme Court, 2012
96
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
7
5
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
7
246
Taxpayers
174
7
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 DGT’s 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 DGT’s 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
3
Constitutional Court (Judicial Review)
2
Supreme Court (Judicial Review)
-
Cases Occurred, 2012
Total Case
District Court/Commercial Court
14
State Administrative Court
2
Constitutional Court (Judicial Review)
1
Supreme Court (Judicial Review)
1
Judicial Review Handled and Tenable, 2012
Case
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
District Court/Commercial Court
authorized parties.
G.Services
98
One of DGT’s 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.
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;
3. SOPs; and
4.facilities.
Based on the survey results, the taxpayers’ satisfaction index on DGT services
reached 3.093 (scale of 1–4) 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 1–5) or 78% from the survey of Public Satisfaction of the Ministry of Finance’s
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 DGT’s image is much better than the previous years while 43.52% stated
that it is still the same with previous year.
The DGT’s commitment in providing excellent service can be seen from the
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
of taxpayers request for the DGT Quick Wins in Tax Services reached 2,638,189
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, 2009–2012
Year
Awards Title
Awards Received
2009
The Best Contact Center Indonesia Award 2009
1 award
2010
2 awards
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
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
37,625
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
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
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
2
3
4
5
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;
Based on the survey, 26.63% of taxpayers declared that direct dissemination is
Books
103
2012 Annual Report
1
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
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.
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 DGT’s 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
April 16
March 8
2012 Annual Report
January 19
105
Signing of Mutual Agreement/MoU between DGT and External Party, 2012
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)
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)
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 DGT’s and the Presidential Security Force’s 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.
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
3. ratification of Tax Treaty between Indonesia and Suriname as stipulated
4. ratification of Tax Treaty between Indonesia and Morroco as stipulated
in the Presidential Regulation Number 31 Year 2012 on March 20, 2012.
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
Director General of Taxes Regulation Number PER-48/PJ/2010, and as
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 arm’s
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
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
which has been developed by DGT since 2002 has drawn the attention of
4. Directorate General of Revenue and Customs of Timor Leste on
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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. DGT’s Participation in International Forum
Throughout 2012, DGT has participated in several international forums
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
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 ATAIC’s 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.
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.
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;
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 2012–2014 DGT’s Strategic Plan.
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 DGT’s 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:
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.
2. provision of expert and seminar on international taxation in transfer
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
3
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
20,000
1,488
18,030
11,797
5,000
Rank
Group
IV
Rank
Group
III
Rank
Group
II
1
15,000
10,000
0
Rank
Group
I
Distribution of Employees based on Job Position
30,000
25,000
20,000
53
3
Non-Echelon
Official
307
Echelon
Official
4,309
22,153
5,000
4,491
15,000
10,000
Computer
Administrator
Medic/
Paramedic
0
Tax Auditor
Appraiser
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, 2008–2012
33,500
33,000
32,500
32,000
32,741
31,736
31,316
31,000
31,824
31,500
31,269
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 2011—2018 DGT’s
HR Management Blueprint. The main strategic objective is excellent
performance employees that can be divided into specific objectives,
namely: 1) high level of employee’s competency; 2) high level of employee’s
satisfaction; 3) high level of employee’s 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.
7
Availability of qualified HR management
business process support
3
performance management
6
Performance-based reward
culture
2012 Annual Report
2
employee
Phase of HR Management Blueprint Implementation
2012 Annual Report
118
Phase I
Phase II
Phase III
Phase IV
2011—2012
2013—2014
2015—2016
2017—2018
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-
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
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.
the job families, DGT developed Technical Competency Standard of
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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
2.The Establishment of Mining Sector Tax Office
2012 Annual Report
Based on DGT’s 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.
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
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.
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 DGT’s
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).
Taxation Data and Document Processing Office Jambi run on December
1. collecting, receiving, and sorting taxation documents;
Photo by Arif Nu
r Rokhman
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:
implementation due to data unreliability.
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
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
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.
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 DGT’s 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.
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-E1’s 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
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.
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, 2012—2011
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%
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%
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%)
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
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
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
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
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, 2012—2011
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
0.00
0
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
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.
Net Personnel Expenditures, 2012—2011
2012
Description
Budget (Rp)
Civil Servant Salaries & Allowances
Expenditure
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, 2012—2011
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 taxpayer’s 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.
3,517,500,000
Net Capital Expenditures, 2012—2011
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
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
20,000
107,169
40,000
25,441
60,000
34,354
million rupiah
2012 Annual Report
120,000
Sep
Oct
Nov
Dec
0
Realization
Trend
G.Assets
1.Current Assets
Current assets include cash and cash equivalent. The total of DGT’s 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, 2012—2011
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 public’s 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
0
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
0
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. DGT’s
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.
Land
Description
2012 Annual Report
assets are assessed with acquisition cost method excluding the calculation
Other Assets, 2012
136
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
0
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, 2012—2011
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.
Goods/Services to be Received
2011
(Rp)
Current Equity Fund, 2012—2011
2012 Annual Report
DGT’s Current Equity Fund as of December 31, 2012 amounted to
DGT’s 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 2008—2012
2012 Annual Report
as reference to construct initiatives in DGT.
In accordance with the establishment of the 2010—2014 Ministry of Finance’s
Strategic Plan, DGT needs to refine the strategic planning and initiatives document
to fit in the Ministry of Finance’s Strategic Plan. Therefore, in November 2012, DGT
has stipulated the 2012—2014 DGT’s Strategic Plan as stipulated in the Director
General of Taxes Decree Number KEP-334/PJ/2012.
The 2012—2014 DGT’s 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
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 2012—2014 DGT’s Strategic Plan
2013 DGT’s 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
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%
80
(punctual)
PJ-9
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 DGT’s
strategic plans
100%
PJ-10.2
Percentage of HR management system completion in relation with DGT’s 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 employee’s 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%
2012 Annual Report
140
Target
Description
Strategic Initiatives consist of program and implementation period,
which developed based on DGT’s Strategic Plan that also set to support
the achievement of KPI targets in the DGT Performance Contract.
2013 DGT’s 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
Jan—Apr
•
Biling system implementation and foreign exchange
payment through MPN
Dissemination and
implementation
Jan—Dec
•
Design of user friendly Tax Return form
New Tax Return form
Jan—Oct
Improvement of community tax knowledge
•
Taxation training for law enforcement officer (the
Indonesian National Police and Attorney)
Activities
Jan—Dec
•
Tax information dissemination for teachers and lecturers
Activities
Jan—Dec
•
Regulation and taxation summary updating on Tax
Knowledge Base application
Up-to-date Tax
Knowledge Base
Jan—Dec
Proactive public relation
•
Opinion leader
Positive opinion from
public figures
Jan—Dec
•
Media campaign
Activities
Jan—Dec
•
Media gathering
Activities
Jan—Dec
Strategic Objectives
Improvement on
Effectiveness In
Monitoring
Implementation
Period
Reforming VAT administration system
Regulation and system
application
Jan—Dec
The National Tax Census
•
•
May—Sep
Development of tools analysis to evaluate the revenues and risk
mapping of taxpayers
Tools analysis
Jan—Dec
Audit on certain sector and tax types
Notice of Tax
Assessment Letter
Jan—Dec
Intelligence Information
Sheet
Jan—Dec
Improvement on investigation effectiveness
P-21 Status
Jan—Dec
Refinement of regulations that related with the enhancement of
monitoring function and law enforcement
Tax regulation
Jan—Dec
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
Jan—Dec
•
MoU between DGT and law enforcement institutions
MoU
Jan—Dec
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
Jan—Dec
Human resources improvement in quantity and quality
•
Recruitment of 5,400 employees
Total new employees
•
Employees’ capacity building
Training
Jan—Dec
•
141
Improvement on
Effectiveness in
Cooperation between
Institutions
Output/Outcome
2012 Annual Report
Improvement on
Effectiveness in Law
Enforcement
Program
04.
142
Bureaucratic Reform
145
151
154
164
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
2012 Annual Report
144
Photo by M. Set
iawan
North Maluku
Ternate,
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
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 DGT’s employees •
BUREAUCRATIC REFORM
A forementioned condition had triggered DGT to initiate the bureaucratic reform.
2012 Annual Report
146
Tax Reform Phase I (2002—2008)
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
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 2008—2012
DGT’s Strategic Plan and the
based on IT (e-registration, e-filing
improvement of DGT’s 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
2003—2007
147
Tax Reform Phase II (2009—2014)
• 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 DGT’s
• Amendment of the VAT
Values
• Stipulation of
• Stipulation of
2010—2014 DGT’S ICT
Blueprint
2011—2018 HR
2012—2014 DGT’s
vision and mission
• Re-launch of National
Tax Census program
Management Blueprint
2010
2011
BUREAUCRATIC REFORM
2012
2009
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
• 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
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 DGT’s 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
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
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
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.
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.
• Employee’s 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 employee’s 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 organization’s 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.
• Improvement of the Audit Board’s opinion or maintaining
Unqualified Opinion.
Performance Accountability
Strengthening
153
Control of the government’s 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,
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
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
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
DGT’s 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.
DGT’s Code of Conduct
Employee’s Obligations
Employee’s 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 DGT’s 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 DGT’s information system
9. Behave, dressed, and speak in polite manner
8. Breaking the norms of decency that can damage public image and
5. Obey official orders
2012 Annual Report
1. Respect other people’s 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
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 DGT’s 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 DGT’s
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 DGT’s commitment to implement a good Whistle-blowing System.
BUREAUCRATIC REFORM
1. Photo Exhibition of DGT’s Hope and Commitment of Anti-Corruption, from
“DGT’s Hope and Commitment of Anti-Corruption”, was organized to maintain
DGT’s 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
conduct violations.
2. Early Detection Principle, which encourages whistle-blower’s 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 DGT’s 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.
DGT’s Complaint Channel
Direct
Help Desk of Directorate of Internal Compliance and Apparatus
Transformation
Indirect
Phone: (021) 52970777 or Kring Pajak 500200
e-Mail: [email protected] or [email protected]
employee database system (SIKKA)
Letter to:
•
•
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 DGT’s 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 DGT’s 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 DGT’s excellent service guidelines, but still need improvement.
BUREAUCRATIC REFORM
G.Compliance Monitoring
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;
3. safeguarding of DGT’s assets;
4. securing DGT’s 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 state’s 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 employee’s 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
0
43
No. 41/PMK.01/2011
Second Warning Letter
0
12
Third Warning Letter
0
2
Written Warning
0
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
8
Demotion to One Rank Lower for 1 year
12
18
16
5
0
0
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
3
5
Non-Demand Honorable Discharge
27
4
Non-Honorable Discharge
30
18
Government Regulation
Non-Demand Honorable Discharge
0
0
No. 32 Year 1979
Non-Honorable Discharge
3
9
Civil Servant Candidate Honorable Discharge
0
0
Temporary Dismissal of Position
6
4
226
263
Government Regulation No. 4 Year 1966
TOTAL
BUREAUCRATIC REFORM
No. 87/PMK.01/2010 &
Number of Disciplinary Sanction Imposement, 2011–2012
2012 Annual Report
are convicted based on the results of the investigation is conducted by his/her
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
2012 Annual Report
conducted by DGT is an embodiment of DGT’s commitment to meet the public’s
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 DGT’s ability to provide answers of any request for public
information.
DGT provides important information that can be used by stakeholders, such as
information of DGT’s 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 DGT’s internal
bulletins, namely Berita Pajak and e-Magazine which are published monthly.
Through the bulletin, DGT’s 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 DGT’s 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 DGT’s Website
165
• Vision and mission
• Organizational structure and officer’s 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
• Summary of program and activities
BUREAUCRATIC REFORM
Photo by
ana K.
Afriganist
05.
166
Social Responsibility
170
Employee Health Insurance Improvement Program
171
172
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
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.
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, DGT’s social responsibility program covers aspects of
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 DGT’s 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
employee’s 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
DGT’s 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
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
171
2012 Annual Report
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.
DGT’s commitment toward social and community development aspect is
Photo by Arief Sul
istiadhi
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 Employee’s 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 DGT’s 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 DGT’s 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.
1. Social Relief
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
2012 Annual Report
176
Photo by Afriganistana K.
Gunung Kidul,
Special Region of Yogyakarta
Number of Taxpayers, 2008—2012
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, 2008—2012
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, 2008—2012
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
Database of Land and Building Tax Object, 2010—2012
2012 Annual Report
Individual
177
Annual Income Tax Return-Filing Compliance Ratio, 2008—2012
178
Description
2012 Annual Report
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, 2008—2012
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
2
DGT Tax Revenues Including Oil & Gas Income Tax
(trillion rupiah)
835.83
742.74
628.23
544.53
571.11
3
State Expenditures (trillion rupiah)
1.548.31
1.295.00
1,042.12
937.38
985.73
4
Comparison 1 : 3 (%)
48.59
51.71
54.63
52.75
50.12
5
Comparison 2 : 3 (%)
53.98
57.35
59.51
58.09
57.94
Notes: 2008—2011 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, 2003—2012
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
Domestic Revenues is the sum of Tax Revenues and Non-Tax Revenues (source: 2007-2013 State Budget)
STATISTICS
Year
2012 Annual Report
1
179
Revenue per Type of Tax, 2003—2012
180
STATISTICS
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: 2003—2011 Tax Revenues (including Conveyance Tax) data from the Government Financial Report
Tax Ratio, 2008—2012
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, 2011—2012
14.3329
A
14.0677
0.0514
B
181
0.0938
71.1976
C
Code
225.3072
D
245.5425
10.9655
E
8.0936
F
28.9520
101.5719
G
farming, hunting, and forestry
B
fishery
C
mining and excavation
D
manufacturing
E
electricity, gas, and water
F
construction
G
wholesaler and retailer, car repair, motorcycle,
and personal & households goods
H
provision of accommodation and
food & beverages
I
transportation, warehousing, and communication
J
financial broker
K
rental services and services company
L
governmental, defense, and compulsory social
security
M
education services
N
health services and social activities
O
services and other activities
P
individual services
Q
institution and other extra ordinary
international institution
X
activities which unclear description
Z
land and building tax
112.3466
2.2824
H
2.6914
36.3944
I
38.3263
68.9774
J
76.1874
28.8652
K
32.2843
17.9893
L
22.2990
1.0151
M
1.1738
1.5895
N
1.9186
5.1217
O
5.5373
3.4728
P
4.2839
2011
0.0014
Q
2012
0.0019
X
11.2435
Source:
13.0158
Tax Revenues Dashboard as of December 29, 2012
29.8799
Z
8.4206
0
50
100
150
trillion rupiah
200
250
STATISTICS
A
28.3082
Business Classification
2012 Annual Report
60.4359
(trillion rupiah)
Arrears of Income Tax and VAT & Sales Tax on Luxury Goods, 2008—2012
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, 2008—2012
Year
STATISTICS
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: 2008–2012 data including Conveyance Tax
Tax Dispute Settlement, 2010—2012
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
-
-
7
5
9
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
0
0
0
0
2
33
8
1
0
0
1
39
512
19
3,214
661
233
4
4
81
1,524
2,023
6
3,750
741
234
4
4
82
1,565
2,568
34
4
4,345
1,940
254
178
2
1,864
3,493
494
0
0
371
103
37
280
0
110
47
0
0
220
0
655
13
180
234
0
104
150
0
0
7
0
669
14
14
420
0
201
48
0
0
0
43
0
19
553
Echelon IV official
3,875
0
0
3,265
610
4,491
0
0
3,284
1,207
6,285
0
1,399
4,882
474
0
460
14
Tax Bailiff
668
0
448
Operator Console
683
0
676
Echelon
0
0
Structural
Non-Echelon
Tax Objection Reviewer
General Staff
Total
Total of Structural Employee
0
0
1
712
0
19
692
1
481
231
0
0
0
124
447
141
0
13,331
1
7,974
5,336
20
8,909
4,422
3,477
2,831
5
3,528
3,245
244
1
22,153
1
10,976
11,151
25
15,430
6,723
3,962
3,943
7
5,931
7,430
879
1
26,644
1
10,976
14,435
1,232
19,180
7,464
4,196
3,947
11
6,013
8,995
3,447
35
292
0
0
39
253
233
59
0
0
0
1
133
156
2
Expert Tax Auditor Level II
1,290
0
0
1,290
0
1190
100
1
0
0
2
758
529
0
Expert Tax Auditor Level I (lowest)
Tax Auditor
Expert Tax Auditor Level III (highest)
1,434
0
65
1,369
0
1344
90
1
2
0
48
1,213
170
0
Skilled Tax Auditor Level III (highest)
117
0
0
117
0
104
13
29
5
0
62
19
2
0
Skilled Tax Auditor Level II
518
0
6
512
0
486
32
7
1
1
396
113
0
0
Skilled Tax Auditor Level I (lowest)
658
0
658
0
0
603
55
3
0
0
441
214
0
0
4,309
0
729
3,327
253
3,960
349
41
8
1
950
2,450
857
2
3
0
0
2
1
1
2
0
0
0
0
1
2
0
42
20
0
55
4
0
Total
Expert Appraiser Level III (highest)
Expert Appraiser Level II
62
0
0
62
0
60
2
0
0
0
0
Expert Appraiser Level I (lowest)
59
0
3
56
0
43
16
0
0
0
0
3
0
0
12
0
0
Functional
Appraiser
Skilled Appraiser Level III
44
0
0
44
0
41
3
20
0
11
10
Skilled Appraiser Level II
54
0
4
50
0
51
3
16
0
0
26
19
0
0
132
26
0
Skilled Appraiser Level I (lowest)
Computer Administrator
Total
Medic
82
3
3
0
0
1
278
29
39
0
11
99
0
10
0
9
1
0
0
0
7
3
0
0
0
27
0
23
4
0
0
0
0
26
1
0
3
0
0
3
0
3
0
0
0
0
3
0
0
0
13
0
0
13
0
11
2
0
0
0
10
3
0
0
53
0
0
53
0
46
7
0
0
0
13
36
4
0
Expert Dentist Level III (highest)
2
0
0
0
2
0
2
0
0
0
0
2
0
0
Expert Dentist Level II
1
0
0
1
0
0
1
0
0
0
0
1
0
0
Level I (lowest)
Level III (highest)
Level II
Total
Total of Functional Employee
0
214
0
Total
0
92
27
Skilled Computer Admin. 85
0
10
Skilled Computer Admin. 0
307
0
Expert Computer Admin. Level II
Expert Computer Admin. 85
63
Grand Total
3
0
0
1
2
0
3
0
0
0
0
3
0
0
4,672
0
821
3,595
256
4,284
388
80
8
12
1,062
2,621
887
2
31,316
1
11,797
18,030
1,488
23,464
7,852
4,276
3,955
23
7,075
11,616
4,334
37
STATISTICS
4
76
0
572
1
2012 Annual Report
39
496
43
Echelon III official
Treasurer
Under
Post
Graduate
Graduate
Graduate
0
0
Account Representative
Diploma
III
0
0
Diploma
II
0
1
Echelon II official
Total
up to High Diploma
School
I
0
1
Echelon I official
Women
0
0
183
Education Level
Employee Education and Training, 2012
2012 Annual Report
184
Organizer
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
8
70
848
2,400
13
19
40
760
2.ATO-AIPEG
6
20
24
480
3.JICA
6
26
60
1,560
4.LHDNM-OECD
6
10
40
400
5.IBFD
3
8
32
256
6.LHDNM-IBFD
3
6
40
240
7.SETYM
2
4
100
400
8.ADS
1
1
80
80
9. Contact Center World
1
1
40
40
10. CWC Energy School &
Van Meurs Corp
1
3
40
120
11. Duke University
1
3
160
480
12.GRIPS-IMF
1
1
40
40
13. Harvard Kennedy School
1
2
80
160
14.IRAS-OECD
1
2
32
64
15.KOICA
1
13
80
1,040
16. MEIRC Training & Consulting
1
3
40
120
17. STI, IMF
1
2
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
9
156
-
-
165
Australian Development Scholarships
-
-
25
4
29
HRD Education and Training Center,
Financial Education and Training Agency
-
-
43
1
44
Fiscal Policy Office
-
-
5
-
5
Joint Japan/World Bank Graduate
Scholarship Program
-
-
1
-
1
Others
-
-
2
-
2
Total
9
156
76
5
246
State College of Accounting
2012 Annual Report
Post
Graduate
STATISTICS
Photo by Afriganista
na K.
To
Photo by
ta
my Nurse
Indonesia’s Tax Treaty Network
No.
STATISTICS
2012 Annual Report
186
Country
Effective Date
1
Algeria
2
Australia
3
Austria
1 January 1989
4
Bangladesh
1 January 2007
5
Belgium
1 January 1975
1 January 2001
1 July 1993
• Renegotiation
1 January 2002
6
Brunei Darussalam
1 January 2003
7
Bulgaria
1 January 1993
8
Canada
1 January 1980
• Renegotiation
1 January 1999
9
China, People’s 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 People’s 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
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.
No.
STATISTICS
188
South Sumatera &
Bangka Belitung Islands RTO
West Sumatera & Jambi RTO
West Jakarta RTO
South Jakarta RTO
No.
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.
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.
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.
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
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
STATISTICS
Nusa Tenggara RTO
2012 Annual Report
Bali RTO
07.
192
Office Information
195
196
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
2012 Annual Report
194
Photo by Aldry Tambunan
Sentani,
Papua
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.
Organization and Procedures of Taxation Data and Document Processing
Center as amanded by the Minister of Finance Regulation Number 171/
Organization and Procedures of Taxation Data and Document Processing
Office as amanded by the Minister of Finance Regulation Number 172/
PMK.01/2012.
Organization and Procedures of External Data Processing Office as amanded
by the Minister of Finance Regulation Number 173/PMK.01/2012.
Organization and Procedures of Information and Complaint Services Office.
OFFICE INFORMATION
PMK.01/2012.
2012 Annual Report
Organization and Procedures of the Ministry of Finance.
Head Office
Taxes
OFFICE INFORMATION
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 Employee’s
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
Organization
& Procedures
Division
Large Taxpayer Regional Tax Office and Jakarta Special Regional Tax Office
198
OFFICE INFORMATION
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
Technical &
Consultation
Division
Personnel
Sub-Division
Large Taxpayer Office and Medium Taxpayer Office
200
OFFICE INFORMATION
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
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
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
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
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
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
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. 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
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
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
Tel. (0721) 485673, 488251
Fax. (0721) 471257
208
Large Taxpayer Regional Office
Jl. Medan Merdeka Timur 16
Jakarta Pusat
OFFICE INFORMATION
2012 Annual Report
Tel. (021) 3518513, 3524015
Fax. (021) 3520680
LTO I
LTO II
LTO III
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
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
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
Central Jakarta MTO
2012 Annual Report
Fax. (021) 5736066
210
West Jakarta RTO
OFFICE INFORMATION
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
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
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
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
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
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
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
Tel. (021) 5250208 ext. 52551
Fax. (021) 52970843
East Jakarta MTO
Jakarta Matraman STO
Jakarta Jatinegara STO
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
OFFICE INFORMATION
Tel. (021) 2526791-2
Fax. (021) 52970862
North Jakarta MTO
Jakarta Penjaringan STO
Jakarta Tanjung Priok STO
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
Serang 42118
Tel. (0254) 200603, 214545
Fax. (0254) 200744
Tangerang MTO
Serang STO
Serpong STO
Komp. Pemerintahan Kota Tangerang
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
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
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
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
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
Semarang MTO
2012 Annual Report
Fax. (024) 3540416
216
Central Java II RTO
Jl. MT Haryono No.5, Manahan
Surakarta
OFFICE INFORMATION
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. 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. 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
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
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
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
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
Surabaya
Tel. (031) 8483906-7, 8483909
Fax. (031) 8483905
OFFICE INFORMATION
Surabaya Gubeng STO
Jl. Sumatera No.22-24
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
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
Pontianak 78124
Tel. (0561) 712635-6, 712692
Fax. (0561) 711144, 712785
219
OFFICE INFORMATION
Probolinggo STO
South Malang STO
2012 Annual Report
North Malang STO
220
South & Central Kalimantan RTO
Jl. Lambung Mangkurat No.21
Banjarmasin 70111
OFFICE INFORMATION
2012 Annual Report
Tel. (0511) 3351072-73
Fax. (0511) 3351077
Palangkaraya STO
Sampit STO
Pangkalanbun STO
Jl. Yos Sudarso No.5
Jl. H.M. Rafi’I, 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. MT. Haryono No.17
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. 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. Basuki Rahmad No.42
Tarakan 77121
Samarinda 75117
Tel. (0551) 23826
Tel. (0541) 743101
Fax. (0551) 23825
Fax. (0541) 741431
East Kalimantan RTO
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
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. 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
Makassar MTO
2012 Annual Report
Fax. (0411) 456976, 456132
222
Gorontalo & North Maluku RTO
Jl. 17 Agustus No. 17 Manado 95119
OFFICE INFORMATION
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. 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. 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
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
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
2012 Annual Report
Tel. (0967) 589173–74 , 589178
Fax. (0967) 589175
Ambon STO
Sorong STO
Jayapura STO
Jl. Raya Patimura No. 18, GKN
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
Jambi Taxation Data and
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
Telp. (021) 5251239
Telp.: (021) 5250208 ext 2380
Fax. (021) 5262879
Fax. (021) 5251245
riganistana
Photo by Af
K.
DGT Head Office,
Jakarta

Harmonization in Building the Nation

Transcription

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