Tax Administration: Tax System Organization and Responsibilities | Indonesia Tax Guide 2025 (30)
Indonesia
Directorate General of Taxation
2025-02-26 09:15:08
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This issue's introduction
Tax management agency responsibilities
Tax Administration Agency
Tax system organization
(1) Taxation Directorate General Office;
(2) Tax Data and Document Processing Center;
(3) Jakarta Special Tax Area Office;
(4) Taxation Directorate Regional Office;
(5) Large Enterprise Tax Office;
(6) Tax Supervisor Office:
(7) Tax Advisory Office.
Responsibilities of tax administration agencies
① Responsibilities: Formulate and implement tax policies, formulate standardized tax systems and procedures, provide technical guidance and supervision on taxation, conduct tax monitoring, evaluation and reporting, perform the functions of the State Administration of Taxation, and perform other functions designated by the Minister of Finance.
② The General Administration of Taxation Office consists of:
A. General Administration Secretariat: coordinate and implement the execution of tax tasks, and provide administrative support to other units of the General Administration of Taxation;
B. Tax Regulation Bureau I: formulate and implement policies and technical specifications for tax collection and management procedures, tax notices, value-added tax and luxury sales tax invoices, and relevant United Nations tax standards;
C. Tax Regulation Bureau II: formulate and implement policies and technical specifications for income tax regulations, tax agreements (arrangements), international law, legal assistance, and coordination of tax law enforcement:
D. Inspection and Settlement Bureau: formulate and implement policies and technical specifications for tax inspection and collection;
E. Law Enforcement Bureau: formulate and implement policies and technical specifications for the implementation of tax laws;
F. Assessment Bureau: formulate and implement policies and technical specifications for tax assessment;
G. Objection and Appeal Bureau: formulate and implement policies and technical specifications for tax disputes and appeals Policies and technical specifications;
H. Compliance Acceptance Bureau: formulate and implement policies and technical specifications for corporate tax compliance
I. Consulting, Service and Public Relations Bureau: formulate and implement policies and technical specifications for tax education, services and public relations;
J. Information Technology Bureau: formulate and implement policies and technical specifications for the informatization of tax collection and management;
K. Internal Compliance and Human Resources Bureau: formulate and implement policies and technical specifications related to internal compliance and human resources utilization;
K. Communications and Information Technology Bureau: formulate and implement communications and internal information technology related policies and technical specifications;
M. Business Process Bureau: formulate and implement business processing related policies and technical specifications:
N. International Taxation Bureau: formulate and implement international taxation related policies and technical specifications;
O. Tax Intelligence Bureau: formulate and implement tax intelligence related policies and technical specifications.
(2) Tax Data and Document Processing Center
Use information technology to receive, scan, record and store tax documents.
(3) Jakarta Special Tax Area Office
Coordinate, guide, control, analyze and execute tax tasks, and implement relevant tax policies for large enterprises (mainly including large enterprises of a certain scale, foreign-invested enterprises and listed companies)
(4) District Offices of the General Administration of Taxation
Coordinate, guide, control, analyze and execute tax tasks and implement the policy deployment of the Central Office.
(5) Large Enterprise Tax Office
Collect information, provide tax services and conduct tax supervision for large enterprises of a certain scale, foreign-invested enterprises and listed companies.
(6) Tax Supervisor Office
Provide tax consultation, tax services and conduct tax supervision for individual taxpayers and taxpayers outside the jurisdiction of the Large Enterprise Tax Office.
(7) Tax Consulting Office
Provide tax services and tax consultation for taxpayers in remote areas.
More exciting news in the next issue...