The Directorate General of Taxes (DGT) introduced a major update to its complaint mechanism with the issuance of PER-21/PJ/2025. The regulation aims to strengthen transparency, ensure legal certainty, and simplify reporting for taxpayers and the public. DGT stated, “To meet the need for adjustments to the complaint submission procedures in the DGT in line with organizational developments, it is necessary to re-regulate the provisions on complaint submission procedures within the DGT.”
DGT Complaint Procedure Changes Under PER-21/PJ/2025
The new rule divides complaints into three structured categories. First, tax service complaints cover issues related to service quality, facilities, or infrastructure that fail to meet established standards. Second, tax crime complaints involve reports urging authorized officials to act on suspected violations of tax laws by individuals or entities. Third, ethics, code of conduct, and employee discipline complaints provide a channel to report alleged breaches of DGT’s internal standards. Each category follows its own reporting path to ensure clarity, order, and efficient handling.
Expanded Tax Complaint Channels for Public Access
PER-21/PJ/2025 expands and standardizes complaint channels to increase accessibility. DGT now offers six main reporting options that support both digital and in-person submissions:
- Phone: (021) 1500200
- Email: [email protected]
- Complaint Website: pengaduan.pajak.go.id
- Taxpayer Portal for registered users
- In-person reporting via KLIP DJP offices or vertical units
- Written submissions addressed to the Director General of Taxes or vertical unit leaders
For ethics, code of conduct, and employee discipline complaints, DGT added specialized channels to ensure confidentiality and proper escalation:
- Phone: (021) 1500200 or (021) 52970777
- Email: [email protected]
- Help Desk of the Directorate of Internal Compliance and Human Resource Transformation
These updated tax complaint channels give the public clearer paths to report misconduct and service issues. They also help DGT respond with improved coordination and service consistency.
Key Reporting Requirements and Follow-Up Process
PER-21/PJ/2025 outlines the minimum information each complaint must contain. While the requirements vary by category, they generally include accurate reporter details and clear descriptions of the incident or issue.
DGT provides a receipt or proof of submission for every complaint submitted through official channels. Reporters can then monitor follow-up actions using several communication methods:
- Tax Service Complaints: Phone (021) 1500200 or email [email protected]
- Ethics and Discipline Complaints: Phone (021) 52970777, email [email protected], or direct inquiries through the relevant help desk
- Taxpayer Portal: Available for users with registered accounts submitting tax service or ethics-related complaints
This structured complaint handling process helps the public track progress easily and ensures that reports move through the appropriate internal workflow.
Updated Regulations Strengthen Tax Governance
PER-21/PJ/2025 took effect on November 28, 2025, and replaced several earlier regulations to reduce overlap and streamline governance. The revoked rules include:
- Provisions under Article 2 of PER-21/PJ/2011 on complaint handling
- Articles 3, 4, and 5 paragraphs (1) and (2) of PER-22/PJ/2011 on whistleblowing obligations
- PER-18/PJ/2014 on information and data analysis procedures
- PER-7/PJ/2019 on tax service complaint submission
- Article 9 paragraph (4) of PER-22/PJ/2019 concerning the code of ethics for DGT employees
These changes reinforce a unified and transparent framework for tax governance. By consolidating procedures and modernizing reporting paths, DGT aims to enhance accountability and build stronger public trust. The updated regulation ensures consistent treatment of complaints and supports the agency’s broader commitment to integrity and improved public service.
Source: news.ddtc.co.id, ikpi.or.id
Image: Alex Skopje / Getty Images
