Determining the Registration of Individual and Corporate Taxpayers at Large and Special Tax Offices

As is widely known, the Directorate General of Taxes (DGT) classifies taxpayers in Indonesia into several administrative categories. These categories are managed under different tax offices, including small tax offices, medium tax offices, large tax offices (LTOs), and Jakarta Special Tax Offices. Small tax offices generally oversee individual and corporate taxpayers domiciled within a specific area, while medium tax offices handle those meeting certain criteria within a region. In this article, we will take a closer look at the criteria for taxpayers registered under LTOs and Jakarta Special Tax Offices.

Article 2 of the Director General of Taxes Regulation Number PER-17/PJ/2025 concerning the Determination of Registration for Individual and Corporate Taxpayers at Large, Special, and Medium Tax Offices sets out nine criteria used to determine where taxpayers are registered, namely:

• Business turnover;
• Amount of income;
• Amount of tax payments;
• Value of assets, liabilities, and equity;
• Domicile and/or business location;
• Citizenship;
• Business classification;
• Tax group or beneficial ownership; and
• Other considerations deemed relevant by the Director General of Taxes.

Based on these criteria, the DGT determines whether an LTO, a special tax office, or a medium tax office should administer taxpayers. Taxpayers that do not meet the criteria for these offices are generally administered by the small tax office corresponding to their domicile.

Large Tax Offices (LTOs)

LTOs are tasked with administering most economically significant taxpayers across Indonesia and operate under the DGT Regional Office for Large Taxpayers, which is based in Jakarta. There are four LTOs, each overseeing specific industry segments:

1. LTO One administers corporate taxpayers in the mining sector, mining support services, and financial services.
2. LTO Two administers corporate taxpayers in the manufacturing, trading, and service sectors, excluding mining support and financial services.
3. LTO Three administers state-owned enterprises engaged in mining, manufacturing, and trading activities.
4. LTO Four administers state-owned enterprises operating in the service sector and certain designated individual taxpayers.

Jakarta Special Tax Offices

The Jakarta Special Tax Offices manage foreign investment entities and specific foreign taxpayers. These offices operate under the DGT Jakarta Regional Office and are all located in Jakarta. There are nine special tax offices, each serving distinct groups of taxpayers:

1. Foreign Investment Tax Office One oversees non-listed foreign investment entities operating in the chemical and non-metallic mineral industries.
2. Foreign Investment Tax Office Two administers non-listed foreign investment entities in the metal and machinery industries.
3. Foreign Investment Tax Office Three handles non-listed foreign investment entities in the mining and trading sectors.
4. Foreign Investment Tax Office Four manages non-listed foreign investment entities in the textile, food, and wood product industries.
5. Foreign Investment Tax Office Five covers non-listed foreign investment entities in the agribusiness and certain service sectors.
6. Foreign Investment Tax Office Six oversees non-listed foreign investment entities engaged in specific service and trading sectors.
7. Public Listed Company Tax Office administers taxpayers whose registration statements have been declared effective by the Financial Services Authority, as well as non-bank securities companies and self-regulatory organizations established and operating under the Capital Market Law.
8. Oil and Gas Tax Office manages oil and gas taxpayers.
9. Foreign Corporate and Individual Tax Office oversees:
   a) Permanent establishments, non-resident taxpayers that have become resident tax subjects, and international organizations subject to income tax.
   b) Individuals or entities that do not qualify as resident tax subjects, including foreign traders, service providers, and e-commerce operators.
   c) Individuals or entities exempt from tax subject status under Article 3 of the Income Tax Law, such as international organizations, foreign country representatives, foreign public officials, and officials of international bodies.

Addresses and Contact Information

1. LTO

2. Jakarta Special Tax Office