Unveiling the Taxpayer Charter

On July 22, 2025, the Director General of Taxes officially launched Indonesia’s first-ever Taxpayer Charter. The launch took place at the headquarters of the Directorate General of Taxes (DGT) and was attended by taxpayers, academics, consultants, and other major stakeholders. The event marked a significant milestone in redefining the relationship between tax authorities and taxpayers (Antara, 2025).

The Director General of Taxes emphasized that the charter is more than a symbolic gesture. It reflects a fundamental shift in how the DGT views its role. Rather than merely acting as a tax enforcer, the DGT now positions itself as a partner to the public in building the nation (Kontan, 2025).

At its core, the Taxpayer Charter serves as a formal expression of the state's commitment to upholding taxpayer rights. At the same time, it also sets out the obligations that taxpayers must fulfill. Thus, the tax authority is not permitted to act beyond what is outlined in the charter.

The Taxpayer Charter is regulated under the Director General of Taxes Regulation Number PER-13/PJ/2025. This regulation lists eight taxpayer rights and eight taxpayer obligations, as follows:

Taxpayer Rights

The right to access information and education on taxation.
The right to receive charge-free tax services under prevailing tax laws and regulations.
The right to fair, equal, respectful, and dignified treatment in exercising tax rights and fulfilling obligations.
The right not to pay more tax than what is legally owed.
The right to take legal action in tax disputes and the right to seek administrative resolution to avoid disputes, as governed by tax laws and regulations.
The right to data privacy and the security of taxpayer information.
The right to be represented by an authorized representative when exercising tax rights and obligations under prevailing tax laws and regulations.
The right to file complaints and report tax violations, under prevailing tax laws and regulations.

Taxpayer Obligations

The obligation to file tax returns accurately, completely, and clearly under prevailing tax laws and regulations.
The obligation to be honest and transparent in fulfilling tax responsibilities under prevailing tax laws and regulations.
The obligation to show mutual respect and dignity by upholding ethics, courtesy, and integrity in exercising tax rights and obligations.
The obligation to cooperate in providing data, information, and other relevant materials required for tax services, supervision, audits, and enforcement.
The obligation to use tax incentives or facilities responsibly, appropriately, and in accordance with prevailing tax laws and regulations.
The obligation to maintain proper bookkeeping or records in accordance with prevailing tax laws and regulations.
The obligation to formally appoint an authorized representative when acting through one, in accordance with prevailing tax laws and regulations.
The obligation not to offer gratuities or any form of rewards to DGT employees.

Establishing a Taxpayer Charter as an official state commitment is a bold move, as not many countries have done so. Australia, for instance, introduced its Taxpayer Charter in 1997, outlining taxpayer rights, obligations, and service standards for the tax authority. The United States followed much later, releasing its Taxpayer Bill of Rights (TBOR) in 2014, which includes ten core rights, such as the right to fair treatment, privacy, and appeal. The United Kingdom issued a similar document titled Your Charter in 2009, setting out the principles of engagement between HM Revenue & Customs (HMRC) and the public, including openness, respect, and support.

In Southeast Asia, Indonesia stands as the first country to issue a Taxpayer Charter. This step not only solidifies the legal foundation for taxpayer rights and obligations but also serves as a safeguard against potential misuse of authority by tax officials.

References

AntaraPiagam Wajib Pajak dan era baru pajak yang berkeadilan
KontanDJP Meluncurkan Piagam Wajib Pajak