AR DJP 2012-Eng (Lowres)

Directorate General of Taxes
Ministry of Finance of The Republic of Indonesia

2012 Annual Report

Harmonization in Building the Nation
Head Office
Jl. Jenderal Gatot Subroto No. 40-42

Jakarta Selatan 12190
Harmonization
Tel.: (62-21) 525 0208, 525 1609, 526 2880
Fax.: (62-21) 525 1245 in Building the Nation
Call Center/Kring Pajak: (62-21) 500200 2012 Annual Report
e-mail: pengaduan@pajak.go.id
www.pajak.go.id
K.
riganistana
Photo by Af
DGT Head Office,

Jakarta
Harmonization 3
in Building the Nation
2012 Annual Report

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.
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.
By carrying out the spirit of harmonization, DGT is ready to be the

leading organization in developing the country.
Contents
4
2012 Annual Report
01. 2012
Performance
9 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

CONTENTs
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 DGTs Strategic Plan and 2013 Performance

Target
04. Bureaucratic
Reform
5
2012 Annual Report

145 A Decade of Bureaucratic Reform
151 Quality Assurance of Bureaucratic Reform
154 Internal Control System
164

Information Disclosure
05. Social
Responsibility
CONTENTs
170 Employee Health Insurance Improvement Program
171 Establishment of Tax Center
172 Other Social Activities
06. Statistics
07. Office
Information
195 Organization and Procedures Legal Basis
196 Organizational Structure
204 Office Addresses

01.
6
2012 Performance
2012 Annual Report
9 Performance Highlights
12 Financial Highlights
16 2012 Calendar of Events

20 Awards
22 Remarks by the Director General of Taxes
27 Board of Directors Profile

2012 PERFORMANCE
DGTs 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.
2012 Annual Report Directorate General of Taxes 2012 PERFORMANCE
7
The Plate Dance of Minangkabau

8
2012 PERFORMANCE Directorate General of Taxes 2012 Annual Report
Photo by
Gathot Su
broto
West Sumatera
Agam,
Performance Highlights
2012 Annual Report

Key Performance Indicators
Achievement
No. Description

2012 2011 2010
Stakeholder Perspective
1. Percentage of tax revenues growth 56.06% 85.13% 66.74%

(excluding Oil and Gas Income Tax)
2. Total tax revenues 94.44% 97.26% 94.92%
2012 PERFORMANCE
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

100.87% 104.48% 100.68%
against the number of households
7. Percentage of Annual Income Tax Return Filing 85.91% 84.38% 101.15%
. Setiawan
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Achievement
No. Description
10 2012 2011 2010
Learning and Growth Perspective

2012 Annual Report
8. Percentage of proposals completion for the drafting and refinement of the 119.44% 110.00% 105.56%
Government Regulation and the Minister of Finance Regulation
9. Percentage of proposals completion for the drafting and refinement 73.68% 119.05% 138.71%
of the Director General of Taxes Regulation
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 127.39% 100.49% 128.73%
implementation
2012 PERFORMANCE
14. Percentage of actual Annual Income Tax Return amendment against issued 108.45% N/A N/A
notification letter
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 120.00% 120.00% 164.17%
(P-21 Status)
. Setiawan
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Photo b
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to
Achievement
No. Description
2012 2011 2010 11
2012 Annual Report

20. Percentage of officials who have met the job competency standards 98.57% 98.70% 102.85%
21. Percentage of employees training hours against working hours 284.91% 120.35% 100.61%
22. Percentage of the number of employee charged with severe or moderate 38.93% 115.44% 136.63%
disciplinary sanctions

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/ 168.13% 134.81% 145.38%
updated
25. Bureaucratic reform index 101.99% N/A N/A
2012 PERFORMANCE
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 100.00% 100.00% N/A
in relation with DGTs strategic plans
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 DGTs 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.
Financial Highlights
Budget Realization Report for the Year Ended December 31, 2012, 2011, and 2010
12 2012 2011 2010

Description
Budget (Rp) Realization (Rp) % Realization (Rp) Realization (Rp)
835,852,750,133,595 94.44 742,728,412,151,356 627,471,327,499,405

2012 Annual Report
State Revenues and 885,031,926,607,755

Grants
Tax Revenues 885,026,616,511,000 835,827,927,658,775 94.44 742,719,856,032,954 627,463,423,329,213
Non-Tax Revenues 5,310,096,755 24,822,474,820 467.46 8,556,118,402 7,904,170,192
State Expenditures 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
Interest Payment 0 615,634,747,251 0 1,247,399,871,387 1,321,487,211,977

Compensation
Source: 2012 and 2011 DGT Audited Financial Report

2012 PERFORMANCE
Net Tax Revenues, 20082012
494.09
2008
571.11
494.49
2009
544.53
569.35
2010
628.23 Excluding Oil & Gas Income Tax
669.65
2011 Including Oil & Gas Income Tax
742.74
752.37 Notes:
2012 Tax revenues 20082011 data from the
835.83
Government Financial Report
Tax revenues 2012 data from the 2012 DGT
0 100 200 300 400 500 600 700 800 900 1.000 Audited Financial Report
Tax revenues 20082010 including Conveyance
trillion rupiah
Tax
Non-Oil & Gas Income Tax Revenues, 20082012 Oil & Gas Income Tax Revenues, 20082012
13
2008 250.48 2008 77.02
2012 Annual Report

2009 267.57 2009 50.04
2010 298.17 2010 58.87
2011 358.03 2011 73.10
2012 381.60 2012 83.46

0 50 100 150 200 250 300 350 400 450 0 10 20 30 40 50 60 70 80 90
trillion rupiah trillion rupiah
Land & Building Tax Revenues, 20082012 VAT & Sales Tax on Luxury Goods Revenues,
20082012
2012 PERFORMANCE
2008 30.93 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
0 5 10 15 20 25 30 35 40 45 0 50 100 150 200 250 300 350 400 450
trillion rupiah trillion rupiah
Note:
Land & Building Tax Revenues 20082010 including Conveyance Tax
. Setiawan
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Other Tax Revenues, 20082012
14
2008 3.03
2009
2012 Annual Report
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, 20082012
1,004.90
947.30
2012 PERFORMANCE
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
1,353.99
Compensation
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 2,000 2,500 3,000
billion rupiah
Balance Sheet as of December 31, 2012, 2011, and 2010
15
Description 2012 (Rp) 2011 (Rp) 2010 (Rp)
Assets 43,305,576,732,970 55,788,356,916,004 68,531,190,713,580
2012 Annual Report

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
Long-Term Receivables 14,676,255 8,290,354 89,375,000
Other Assets 401,890,746,674 347,427,892,569 287,903,888,287

Liabilities 768,091,968,246 711,389,147,234 360,660,587,252
Short-Term Liabilities 768,091,968,246 711,389,147,234 360,660,587,252
Equity Fund 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
2012 PERFORMANCE
Investment Equity Fund 15,309,399,823,341 14,981,262,322,995 14,340,760,818,157
Source: 2012 and 2011 DGT Audited Financial Report
Setiawan
Photo by M.
2012 Calendar of Events
16
03 January
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,
Tokyo, Japan.
2012 Annual Report
to the members of Presidential South Korea.

Security Forces (Paspampres) was
held at the Paspampres Command
Headquarters, Jakarta. 09 February
08 March
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
regarding the Cooperation in the
16-17 February Main Tasks of the Ministry of Finance

and the Indonesian National Police.
Initial meeting for Indonesia and The signing of the memorandum of
17
understanding was also held on the
January South Korea Tax Treaty renegotiation
same day between DGT and Crime
2012 PERFORMANCE
was held in Bali.

Investigation Division (Bareskrim),
The Constitutional Court rejected
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
review of Law Number 12 Year 1985
concerning Land and Buliding Tax as
19 March
amended by Law Number 12 Year The 2011 Individual Annual Income

Tax Return filing by the President
24
1994 towards the 1945 Constitution
of the Republic of Indonesia (UUD
February of the Republic of Indonesia, Susilo
45). Bambang Yudhoyono; the Vice
Negotiation with South Korea President, Boediono; the Ministers
07-08
regarding Mutual Agreement
February of Indonesian Cabinet (Indonesia
Procedure was held in Seoul, South Bersatu II); and state officials, was
Korea. held at the Ministry of Finance,
The 1 2012 DGT National Executive
st
Meeting was held with the agenda Jakarta

Simultaneous Filing of Individual
of 2011 performance evaluation and
Annual Income Tax Return was
2012 tax revenues collection strategy.
conducted by the entire DGT
employees.
28 March
10 April
24 May
17
Palestinian Ambassador for Indonesia, Sudanese Ambassador for Indonesia, Minister of Finance, Agus D.W.
H. E. Mr. Fariz Mehdawi, and General H.E. Mr. Ibrahim Bushra Mohamed Martowardojo, inaugurated 17
2012 Annual Report

Director of Property Tax of Palestine, Ali, paid a courtesy call on Director echelon II officials of the Ministry
Mr. Mahmoud Shaaban Mustafa General of Taxes. of Finance. DGT echelon II officials
Nofal, paid a courtesy call on Director whom inaugurated were Mukhtar,
27 April
General of Taxes. S.H., M.M. as the Head of Aceh
Regional Tax Office and Arfan, Ak.,
02 April
Director General of Taxes opened
M.B.A. as Head of South, West, and
Southeast Sulawesi Regional Tax
the event of Internalization of the

Director General of Taxes Office.
Ministry of Finance Corporate Values
inaugurated the establishment of
with the theme DGT Head Office
15
Mining Sector Tax Office (Large
Synergy to Support the Tax Revenues June
Taxpayer Office I) and Oil and Gas
Achievement. Similar events were
Sector Tax Office.
also held at regional tax offices Director General of Taxes and
04-05 April throughout Indonesia. Assistant Personnel of Commander

of Presidential Security Forces
The 2nd 2012 DGT National

01 May (Danpaspampres), Lieutenant
2012 PERFORMANCE
Colonel Infantry Sunoto, signed a
Executive Meeting and the signing of
Director General of Taxes deployed Memorandum of Understanding on
Performance Contract (Kemenkeu-Two)
Tax Knights (Satria Pajak) who will be Cooperation in Main Tasks of DGT
between the Director General of Taxes
performing taxpayer census activities, and Paspampres. The scope of the
and the entire echelon II DGT officials,
to symbolize the Re-Launching of the memorandum of understanding
were held at the DGT Head Office,
2012 National Tax Census. includes cooperation in education
Jakarta.
and training as well as tax information
05 April dissemination.
Minister of Finance, Agus D.W.

Martowardojo, and Attorney
25 June
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 DGTs
and the Attorney General Office on employees at Presidential Security
Forces Command Headquarters,
07-08
the Coordination in the Main Tasks.
The signing of memorandum of
May Bogor. The training was attended by
understanding was also held on the around 240 DGTs employees.
DGT participated in Courtesy Visit to
same day between echelon I units
National Tax Agency Japan in Tokyo,
in the Ministry of Finance and the
Japan.
Attorney General Office.
18
25-29 June In the 2013 State Budget Draft,
tax revenue is projected to reach
02 October
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
(APBN-P) and accounted for almost
2012 Annual Report
Berlin, Germany. Zukifli Muhadli, Abdul Muis, Willy

80% of total state revenues. M. Yoseph, Hein Namotemo, and
17-18 July
Minister of Finance, Agus D.W.
Anwar Hafid in the case of petition
for judicial review of Law Number
Martowardojo, inaugurated 19 32 Year 2004 concerning Local
The 3rd 2012 DGT National Executive
echelon II officials of the Ministry of Government, Law Number 33 Year
Meeting was held with the agenda
Finance, 16 of them are from DGT. 2004 concerning Fiscal Balance
of 2012 1st semester performance
evaluation and 2012 tax revenues Between the State Government and
collection strategy. Local Government, Law Number

36 Year 2008 concerning Fourth
26-27
Amendment of Law Number 7 Year
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
Indonesia and India was held in New
2012 PERFORMANCE
Delhi, India.
18 October
01 August 10 September The ceremony of Best Performance

Employee Awards and Best Writer of
The Commemoration of A Decade
Director General Revenue and Taxation Article Awards were held at
of DGTs Bureaucratic Reform
Customs of Timor Leste, Cncio de the DGT Head Office. A total of 106
was held at the DGT Head Office,
Jesus Oliveira, paid a courtesy call on employees representing each echelon
Jakarta. Tax Bureaucratic Reform
Director General of Taxes. II units were invited to receive the
was implemented in 2002 which was
award from the Director General of
marked by the establishment of the
Chief Executive Officer of Inland Taxes.
first modern office in DGT, namely the
Revenue Board of Malaysia, Tan Sri
Large Taxpayer Regional Tax Office
21
Dr. Mohd Shukor Hj. Mahfar, paid a
and Large Taxpayer Office. October
courtesy call on Director General of
Taxes.
The 66th Money Day (Hari Oeang)
Commemoration was led by the
16 August Minister of Finance, Agus D.W.
Martowardojo, at the Directorate
President of the Republic of General of Customs and Excise
Indonesia, Susilo Bambang Head Office, Rawamangun. At the
Yudhoyono, delivered a speech of commemoration, a variety of sports
Financial Memorandum of 2013 State and arts competitions was held and
Budget Draft (RAPBN). DGT was once again the Overall
Winner.
22 October
04-06 November 29-30 November
19
The government raised the Non- The Signing of the 20122014 DGTs Tax Treaty negotiation between
Taxable Income Bracket (PTKP) Masterplan (Strategic Plan) by the Indonesia and Myanmar was held in
2012 Annual Report

as stipulated in the Minister of Director General of Taxes and the Jakarta.
Finance Regulation Number 162/ entire echelon II officials was held in
30
PMK.011/2012 effective on Bandung.
January 1, 2013.
November
06-08 November
The 2012 DGT Board of Directors
29 October
Mutual Agreement Procedure
Meeting with the agenda of 2012 tax
revenues evaluation was held at the

discussions with the Internal Revenue
Minister of Finance, Agus D.W. DGT Head Office, Jakarta.
Service of United States was held in
Martowardojo, inaugurated 27
the United States.
echelon II officials of the Ministry
of Finance. DGT echelon II official 18 December
whom inaugurated was Drs. Agus 27 November
The Supreme Court granted the
Hudiyono as the Head of East Java II
The commemoration of World appeal of state prosecutors in the
Regional Tax Office.
Anti-Corruption Day in DGT was case of Asian Agri Group with Suwir
2012 PERFORMANCE
held until 4 December. A photo Laut as the defendant. In the excerpts
31 October exhibition with the theme of Hope
and Commitment of Anti-Corruption
of the verdict, the Supreme Court
stated that the defendant was proven
The Declaration of Integrity Zone in DGT and public lectures by guilty of the crime of continuously
Towards Anti-Corruption in the M. Busyro Muqoddas, Corruption filing false or incomplete Tax Return
Ministry of Finance and the signing Eradication Commissioner and Anies and/or information.
of the Charter of Integrity Zone by R. Baswedan, Dean of Paramadina
the Minister of Finance, Agus D.W. University, were held during the
Martowardojo, witnessed by Minister
of Administrative and Bureaucratic
event. 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.
Awards
20
The Best Contact Center Indonesia 2012
held by Indonesia Contact Center Association
2012 Annual Report
Platinum Platinum Platinum Gold Gold

(First Place) (First Place) (First Place) (Second Place) (Second Place)
for the category of for the category of for the category of for the category of for the category of
Agent Inbound Telemarketing Quality Assurance Supervisor 30100 Team Leader 30100
Non-Sales seats seats
2012 PERFORMANCE
Gold Gold Gold Gold Gold

(Second Place) (Second Place) (Second Place) (Second Place) (Third Place)
for the category of for the category of for the category of for the category of for the category of
Agent Inbound Telemarketing Customer Service Talent-Dancing Trainer-below 100
Non-Sales seats
2012 Top Ranking Performers in the Contact Center World held by
21
the Contact Center World
2012 Annual Report

Silver Medal Gold Medal Silver Medal Bronze Medal
(Second Place) (First Place) (Second Place) (Third Place)
in the World for the in the Asia Pacific for in the Asia Pacific in the Asia Pacific
category of Sales the category of Sales for the category of for the category of
Professional Professional Trainer Support Professional-
2012 PERFORMANCE
Workforce 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
Remarks by the Director General of Taxes
22
2012 Annual Report
A. Fuad Rahmany
Director General of Taxes
2012 PERFORMANCE
Assalamualaikum Wr. Wb.
23
Distinguished shareholders,
Our deepest gratitude to Allah SWT, the Almighty, for His mercy and blessings.
In the midst of global economic slowdowns, Indonesian economic growth
2012 Annual Report

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.
2012 Performance

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
January to November 2012*. The greatest contributors to 2012 tax revenues
are non-oil and gas income tax, and VAT and Sales Tax on Luxury Goods, each
2012 PERFORMANCE
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 DGTs commitment to develop a comprehensive and sustainable human
resource management.
*
Data source www.bps.go.id
DGTs 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.
Challenges
24
In 2012, DGT faced several external and internal challenges. Low level of
taxpayers compliance, the rise of the underground economy, inadequate human
resources, ineffective organizational structure, and decreased public trust toward
2012 Annual Report
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
implementing the whistle-blowing system. As a result of these strategies, DGT has
successfully overcome any arising challenges.
2012 PERFORMANCE
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
DGTs main tasks. Furthermore, the improvement of DGTs 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
that DGTs image is the same as the previous year. In a Public Satisfaction Level
2012 Annual Report

survey toward Tax Services with total respondents of 22 thousand taxpayers, DGT
scored 3.093 on a scale of 14. 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 15.
These various awards and acknowledgements have encouraged DGT and award

it with a great hope and strong belief that its efforts in collecting tax revenues will
continue to receive public support and trust.
Good Corporate Governance
DGT consistently maintains its commitment to improve good corporate

governance practices. One of DGTs efforts to eradicate corruption in Indonesia
is the implementation of DGT whistle-blowing system. This system was first
2012 PERFORMANCE
implemented in 2011 and has made a significant contribution in minimizing the
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. DGTs
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.
Toward 2013
26
DGT biggest challenges in the context of tax administration are transfer pricing,
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
2012 Annual Report
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 20112012 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.
Our Deep Appreciation

2012 PERFORMANCE
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 DGTs 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 self-
financing of state budget can be realized.
Wassalamualaikum Wr. Wb.

On behalf of the Directorate General of Taxes
A. Fuad Rahmany
Board of Directors Profile
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 bachelors
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 doctors
degree in Economics from Vanderbilt University of USA in 1997.
Dedi Rudaedi
28 Secretary of the Directorate General
Born in Tasikmalaya, September 23, 1953, he has served as Secretary of the

2012 Annual Report
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
2012 PERFORMANCE
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 bachelors degree in Economics
majoring in Accounting from Gadjah Mada University, Yogyakarta, in 1992 and a
masters 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 bachelors 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 doctors degree was earned from Padjadjaran University, Bandung, in 2004.
Dadang Suwarna
Director of Audit and Collection 29
Born in Sukabumi, November 6, 1958, he has served as Director of Audit and
2012 Annual Report

Collection since February 25, 2011, having previously served as Head of Sub-
Directorate 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.

Yuli Kristiyono
Acting Director of Intelligence and Investigation
2012 PERFORMANCE
Born in Banjarnegara, July 25, 1963, he has served as Acting Director of
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 bachelors degree in Economics
majoring in Management from Mulawarman University, Samarinda, in 1982 and
a masters degree in Business Property from the University of South Australia in
1992.
Catur Rini Widosari
30 Director of Objection and Appeal
Born in Palembang, May 7, 1961, she has served as Director of Objection and
2012 Annual Report
Appeal since April 6, 2010, having previously served as Director of Taxation

Regulations I. She earned a bachelors degree in Economics from Sriwijaya
University, Palembang, in 1989 and a masters degree in Business Taxation from
the University of Southern California of USA in 1998.
R. Dasto Ledyanto
Acting Director of Potency, Compliance and Revenue
2012 PERFORMANCE
Born in Surabaya, December 2, 1966, he has served as Acting Director of Potency,

Compliance, and Revenue since December 1, 2012. He earned a bachelors
degree in Law majoring in Civil from Airlangga University, Surabaya, in 1990. Later
he earned masters 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 31
Born in Jakarta, April 27, 1963, he has served as Director of Tax Information
2012 Annual Report

Technology since April 6, 2010, having previously served as Head of Bali Regional
Tax Office. He earned bachelors 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.

Bambang Tri Muljanto
Director of Internal Compliance and Apparatus Transformation
2012 PERFORMANCE
Born in Magelang, May 27, 1956, he has served as Director of Internal Compliance
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.
Wahju Karya Tumakaka
32 Director of Business Process Transformation
Born in Malang, September 18, 1958, he has served as Director of Business

2012 Annual Report
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
2012 PERFORMANCE
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 bachelors 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 doctors degree in Social
Study in 2002 from Padjadjaran University, Bandung.
Puspita Wulandari
Senior Advisor of Human Resources Development 33
Born in Jakarta, November 2, 1965 she served as Senior Advisor of Human
2012 Annual Report

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
University of Technology, Australia, in 2008.

Edi Slamet Irianto
Senior Advisor of Tax Supervision and Law Enforcement
2012 PERFORMANCE
Born in Kuningan, May 3, 1963. He served as Senior Advisor of Tax Supervision
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 Doctors degree in Administration from Gadjah Mada University,
Yogyakarta.
02.
34
DGT at a Glance
37 Vision, Mission & Values
38 Milestones
40 Tasks and Functions
46 Map of DGT Operational Offices
The organization development is undertaken by, among others,

the re-establishment of DGTs 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 Directorate General of Taxes 2012 Annual Report
36
Photo by Herry Suwondo
Bali
Denpasar,
Vision, Mission & Values
Vision
37
To be the best state tax collector in Southeast Asia.
2012 Annual Report

Mission
To perform tax administrative function by implementing

taxation law fairly in order to fund the State for the
peoples welfare.
Note:
DGTs vision and mission have been updated as stipulated in the Director General of Taxes Decree
Number KEP-334/PJ/2012, dated November 23, 2012.
DGT AT A GLANCE
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.
Service
Photo by Afrig
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.
Milestones
38
The Dutch Colonial

2012 Annual Report
Period
Jawatan Pajak
(Directorate of Taxes)
under The Japanese Colonial
Departement van Financien Period
Jawatan Pajak
under
Zaimubu
DGT AT A GLANCE
Minister of Finance
Vice Minister
Inspectorate
General
Directorate General of Directorate General of Directorate General of Directorate General of Directorate General of
Budget Taxes Customs and Excise Treasury State Assets Management
39
Early Period
of the Proclamation
2012 Annual Report

of Independence 2010 - now
Jawatan Pajak Direktorat Jenderal Pajak

under under
the Department of Finance the Ministry of Finance

1966
Direktorat Jenderal Pajak

(Directorate General of Taxes)
under
the Department of Finance
DGT AT A GLANCE
Secretariat
General
Expert Staffs
Directorate General of Directorate General of Fiscal Policy Financial Education and

Fiscal Balance Debt Management Office Training Agency
Tasks & Functions
40
Photo by Afriganis
tana K.
2012 Annual Report
seta
Tomy Nur
Photo by
DGT AT A GLANCE
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 DGTs 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.
Organizational Structure
41
Directorate General
of Taxes
2012 Annual Report

Senior Secretariat of the
Advisors Directorate General

Regional Tax Technical
Directorates
Offices Implementing Units
Tax Offices
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
Secretariat of the Directorate General

To coordinate the task engagement and to guide as well as to provide
2012 Annual Report
administrative supports to all units within DGT.
Directorate of Taxation Regulations I
To formulate and to implement policies and technical standardization in

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.
DGT AT A GLANCE
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
2012 Annual Report

Setiawan
Photo by M.
Directorate of Dissemination, Services, and

Public Relation

dissemination, services, and public relation.
Directorate of Tax Information Technology

information technology.
DGT AT A GLANCE
Directorate of Internal Compliance and
Apparatus Transformation

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.
Senior Advisor of Tax Supervision and Law Enforcement
44
To review and to examine issues in tax supervision and law enforcement and
to provide solution conception.
2012 Annual Report
Senior Advisor of Human Resources Development
To review and to examine issues in human resources development and to

provide solution conception.
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

DGT AT A GLANCE
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
monitoring of taxpayers. Based on the taxpayer segmentations, tax offices can be
574
45
differentiated into:
a. Large Taxpayer Office (LTO), administering national large corporate
2012 Annual Report

taxpayers, state-owned enterprises, and high wealth individuals;
b. Medium Taxpayer Office (MTO), administering large corporate taxpayers,
Number of DGT foreign investment companies; permanent establishment and expatriates,
Operational Offices and public listed companies in its region; and
c. Small Taxpayer Office (STO), serving local individual and corporate
taxpayers.

Tax Services, Dissemination, and Consultation Office (TSDCO/Kantor Pelayanan,
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
technical operation and/or technical support. However, these units do not provide
DGT AT A GLANCE
guidance and do not directly related to the formulation and determination of
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

Map of DGT Operational Offices
2 16
1
46 North Sumatera II West Kalimantan South & Central
Aceh RTO North Sumatera I RTO RTO Kalimantan RTO
RTO
7 TO 8 TO 6 TO 9 TO
14 TSDCO 9 TO 18 TSDCO
11 TSDCO 7 TSDCO
2012 Annual Report
17
3
1
Riau & Riau
Islands RTO
13 TO
2 10 TSDCO
West Sumatera &

Jambi RTO
4 8 TO
19 TSDCO
3
16
18
4
KPDDP 5
5
Jambi
DGT AT A GLANCE
6
17
South Sumatera
Bangka Belitung
Islands RTO
6 13 TO 7
13 TSDCO 9
8
10 11
13
7 12
8 14 15
Bengkulu & Lampung
RTO Banten RTO
9 TO 9 TO
11 TSDCO 1 TSDCO
Central Jakarta West Jakarta South Jakarta

RTO RTO RTO PPDDP KPDE
16 TO 11 TO 13 TO
East Jakarta North Jakarta Jakarta Special Large Taxpayer

RTO RTO RTO RTO KLIP
9 TO 8 TO 9 TO 4 TO
1 TSDCO
18 19
North & Central Sulawesi,
East Kalimantan South, West Gorontalo & North Maluku 47
RTO & Southeast RTO
Sulawesi RTO KPDDP
8 TO 11 TO
6 TSDCO 15 TO Makassar 16 TSDCO
21 TSDCO
2012 Annual Report

20
21
Papua & Maluku

RTO
7 TO

15 TSDCO
20
DGT AT A GLANCE
21
19
12 14 15
10 11
Special Region of Nusa Tenggara
West Java I Central Java I Yogyakarta RTO Bali RTO RTO
RTO RTO
5 TO 8 TO 11 TO
16 TO 17 TO 4 TSDCO 11 TSDCO
2 TSDCO 5 TSDCO
13
West Java II Central Java II East Java I East Java II East Java III
RTO RTO RTO RTO RTO
17 TO 12 TO 15 TO 15 TO
2 TSDCO 6 TSDCO 13 TO
7 TSDCO 7 TSDCO
03.
48
Management
Discussion
and Analysis
51 2012 Strategic Map 114 Supporting Functions Review
52 Strategic Objectives Achievement 128 Financial Review
66 Operational Review 138 DGTs 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 Directorate General of Taxes 2012 Annual Report
50
Photo by To
South Kalimantan
Banjarmasin,
my Nurseta
2012 Strategic Map
51
Stakeholder
Perspective
Public PJ-1 PJ-2 High level of public
2012 Annual Report

Parliament Optimum High level of awareness on
Government tax revenues public trust taxation
Perspective

Customer
Taxpayers PJ-3 PJ-4

High level of taxpayers High level of taxpayers
satisfaction on tax services compliance
Policy Formulation Services Supervision and Law Enforcement
PJ-8 PJ-9
PJ-5 PJ-6
MANAGEMENT DISCUSSION AND ANALYSIS

Improvement of Improvement of audit
Improvement of Service quality
taxpayers compliance effectiveness
Internal Process Perspective
effectiveness in the improvement

through Tax Return
formulation and
amendment
refinement of tax
PJ-7 PJ-11
regulations
Improvement of Improvement of
PJ-10 effectiveness in
effectiveness in Optimization of
tax information the completion of
tax arrears collection Presidential Instruction
dissemination and
public relation
PJ-12
Improvement
of investigation
effectiveness
Human Resources Organization Information Budgeting

Learning & Growth
& Technology
Perspective
PJ-13 PJ-14 Communication PJ-16

Development of Development of Optimum budget
PJ-15
competent human adaptive organization management
Development of
resources
integrated information
and communication
technology
Strategic Objectives Achievement
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
achievement of Strategic Objectives and KPIs targets are described as follows.
2012 Annual Report
PJ-1 Optimum Tax Revenues
KPI Target Realization Achievement
Percentage of tax revenues growth (excluding 22.04% 12.36% 56.06%

Oil and Gas Income Tax)
Total of tax revenues 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.
Revenue Contribution Growth

Sector
2012 2011 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%
TOTAL 66.10% 67.01% 15.48% 20.41%
Source: Revenue Dashboard as of December 27, 2012

PJ-2 High Level of Public Trust
53
2012 Annual Report

Percentage of tax revenues growth (excluding 80.00 84.16 105.20%
Oil and Gas Income Tax)
Total of tax revenues 8.18 N/A N/A

Public trust level index was obtained from a survey initiated by DGT and conducted
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
6.00. Hence, in 2012 the Commission did not conduct a PIAK survey toward DGT.

Photo by M.
Setiawan
PJ-3 High Level of Taxpayers Satisfaction
on Tax Services
54

2012 Annual Report
Taxpayers satisfaction index 3.90 3.90 100.00%
Taxpayers satisfaction index on DGT services was obtained from a survey initiated
by the Secretariat General of the Ministry of Finance and conducted by Bogor
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.
PJ-4 High Level of Taxpayers Compliance

Percentage of total individual taxpayers 35.00% 35.30% 100.87%

against the number of households
Percentage of Annual Income Tax Return Filing 62.50% 53.70% 85.91%
The number of individual taxpayers in 2012 was 22,131,323 or 35.30% of

62,686,531 households. This achievement was due to:
24.8
1. optimization of the National Tax Census program especially back office million
process to capture new taxpayers;
2. optimization of monitoring and evaluation of tax base broadening activities
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%.
2012 Annual Report

This was caused by several factors, among others, were:
1. many individual taxpayers have multiple Tax Identification Number;

2. significant increase of new taxpayers who do not comprehend their tax
obligations (i.e: retiree);
3. there are taxpayers who have Taxpayer Identification Number but are not

registered in DGT Masterfile due to system failure; and
4. some of the taxpayers address in the DGT System are incorrect therefore
DGT were unable to reach them.
PJ-5 Improvement of Effectiveness in the Formulation and

Refinement of Tax Regulations

Percentage of proposals completion for the 100.00% 119.44% 119.44%

drafting and refinement of the Government
Regulation and the Minister of Finance
Regulation
Percentage of proposals completion for the 100.00% 73.68% 73.68%

drafting and refinement of the Director General
of Taxes Regulation
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.
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
issued, namely:
1. Government Regulation Draft and Minister of Finance Regulation Draft

2012 Annual Report
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
Percentage of the number of complaining 0.005% 0.00248% 150.40%

taxpayers
Average percentage of the DGT Quick Wins in 100.00% 98.71% 98.71%

Tax Services completion
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%.
2.6
million
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 Requests for DGT Quick Wins
number of DGTs operational units that are nationally widespread and plenty of in Tax Service
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.
PJ-7 Improvement of Effectiveness in Tax Information
Dissemination and Public Relations
57
2012 Annual Report

Effectiveness level of education and 75.00% 73.34% 97.79%
communication
Percentage of tax information dissemination and

100.00% 127.39% 127.39%
public relation implementation

The effectiveness level of education and communication is a measurement toward
success rate of external participants 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,

which initiated by DGT and conducted by PT Surveyor Indonesia, the effectiveness

level of education and communication was 73.34 and considered to be effective.
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
Percentage of actual Annual Income Tax 18.00% 19.52% 108.45%

Return amendment against issued notification
letter

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.
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
2012 Annual Report
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

Effectiveness level of tax audit 55.00% 3.66% 193.35%
Percentage of audit completion 80.00% 103.03% 128.79%
By using minimize performance indicators polarization, DGTs 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
29,487
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 Tax Audit Report Completion
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.
PJ-10 Optimization of Tax Arrears Collection
59
2012 Annual Report

Percentage of tax arrears collection 30.00% 30.03% 100.10%
The Strategic Objective of the Optimization of Tax Arrears Collection consists of a

single KPI, the percentage of tax arrears collection. It is calculated by dividing tax

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
trillion).

By the end of 2012, DGT has successfully collected 30.03% of tax arrears balance
at the beginning of the year or 100.10% of the target.
PJ-11 Improvement of Effectiveness in the Completion

of Presidential Instruction
Timeliness index of the Presidential Instruction 80.00 82.28 102.85%

follow-up completion

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.
2012 Annual Report
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, DGTs 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 SE-
11/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 Whistle-
blower 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
e. evaluation of data exchange activities.
2012 Annual Report

By the end of 2012 there was no unsettled follow-up of Presidential Instruction.
PJ-12 Improvement of Investigation Effectiveness

Percentage of investigation findings declared 45.00% 54.00% 120.00%

complete by the Attorney (P-21 Status)

During 2012, 50 Investigation Warrants has been issued. DGT was given a
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
Percentage of officials who have met the job 82.50% 81.32% 98.57%
competency standards
Percentage of employees training hours 1.06% 3.02% 284.91%

against working hours
Percentage of the number of employees charged 0.2440% 0.3930% 38.93%

with severe or medium degree of disciplinary
sanctions

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
competency).
2012 Annual Report
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
123
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.
severe or medium degree of
During 2012 DGT has imposed severe or medium degree of discipline sanctions discipline sanctions imposed
to 123 employees or 0.3930% of the total number of 31,316 employees. By using to employees
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
Percentage of completion on organizational 100.00% 100.00% 100.00%

development
Percentage of SOPs completion against SOPs 100.00% 168.13% 168.13%

that need to be formulated/updated
Bureaucratic reform index 92.00 93.83 101.99%
Employee satisfaction index 3.00 3.32 110.67%
Percentage of executed risk mitigation 70.00% 94.00% 134.29%
Percentage of followed-up policy 85.00% 100.00% 117.65%

recommendation from supervision

DGTs 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.
In 2012, there were six KPIs related to the Strategic Objective of the Adaptive
2012 Annual Report

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
number of planned organization development. In 2012, DGT plans to
increase the number of data and document processing office and establish

an independent unit that manages DGT contact center Kring Pajak 500200
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 organizations 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
target due to the establishment of new offices, the addition of internal

compliance task on each operational unit, and the issuance of several new
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 DGTs employee
satisfaction index was 3.32 which indicated that DGTs 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 Owners 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:
a. effectiveness of taxpayer profiles creation/updating/utilization and
64 benchmarking by Small Taxpayer Office;
b. effectiveness of monitoring toward the self-construction activities in
order to increase VAT revenue; and
c. effectiveness of non-filer taxpayers management.
2012 Annual Report
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)
Percentage of completion on information 100.00% 100.00% 100.00%

system module development in relation with
DGTs strategic plans
Percentage of employee database system 100.00% 100.00% 100.00%

(SIKKA/SIMPEG) data accuracy
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 DGTs employee
data, DGT achieved 100% data accuracy.
PJ-16 Optimum Budget Management
65
2012 Annual Report

Percentage of Budget (DIPA) spending 95.00% 90.52% 95.29%
(non-personnel expenditures)
Budget is one of organization resource that needs to be managed optimally.

Funds that are allocated to DGT as listed in the budget documents (DIPA) should
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.
In 2012, DGT allocated Rp3,445.44 billion for Goods and Capital Expenditures.

The actual spending was Rp3,118.86 billion or 90.52%.
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
Operational Review
A. Tax Regulations Refinement

66
Refinement of tax regulations is implemented to improve efficiency and
effectiveness of tax revenues collection, fairness in taxation, and to support
government programs/policies.
2012 Annual Report
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

Year 2011 concerning Procedures for Implementation of Rights and
2012 Annual Report

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 conducted

harmonization and codification of regulations on General Provisions and

Tax Procedures.
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:
1. Minister of Finance Regulation Number 68/PMK.03/2012 concerning

Procedures for the Writing Off Tax Arrears and the Stipulation of Write
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.
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;
2. procedure for tax objection filing and settlement;
3. procedure for deduction or annulment of administrative penalties and
2012 Annual Report
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.
Non-Taxable Income per Year (Rp)

Description
Before After
Individual taxpayer 15,840,000.00 24,300,000.00
Additional for a married taxpayer 1,320,000.00 2,025,000.00
Additional for a married taxpayers spouse provided 15,840,000.00 24,300,000.00

they file a joint tax return
Additional for each dependent family member 1,320,000.00 2,025,000.00

(maximum three people)
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

determine the amount of Taxable Income for domestic taxpayers and
2012 Annual Report

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
Deductible Expenses, which then amended by the Minister of Finance
Regulation Number 219/PMK.011/2012.

Major changes in the Minister of Finance Regulation Number 219/
PMK.011/2012 is the addition of three business entities other than
commercial banks and peoples credit banks, which can form or accumulate
reserves that are deductible in determining taxable income, namely:
1. Indonesian Export Financing Institution;

2. infrastructure financing company; and

3. PT Perusahaan Pengelola Aset (assets management company).
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.
6. The Designation of Certain Entities as the Withholder of
70
Income Tax Article 22
The Minister of Finance Regulation Number 224/PMK.011/2012

2012 Annual Report
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:
71
1. National Amil Zakat Agency;
2. LAZ Dompet Dhuafa Republika;
3. LAZ Yayasan Amanah Takaful;
2012 Annual Report

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;
9. LAZ Yayasan Baitul Mal Umat Islam PT Bank Negara Indonesia;

10. LAZ Yayasan Bangun Sejahtera Mitra Umat;
11. LAZ Dewan Dawah 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;
17. LAZIS Muhammadiyah;
18. LAZIS Nahdlatul Ulama (LAZIS NU);

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.
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;
2. accelerated depreciation and amortization;
2012 Annual Report
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 Committees 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.
11. Tax Regulation on Free Trade Zones and Free Ports
2012 Annual Report

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
Free Ports. The objectives of this regulation are:

1. to ease delivery of goods to/from/in free trade zones and free ports;
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
Number 62/PMK.03/2012 that regulates procedures for supervision,

administration, payment of VAT and/or sales tax on luxury goods on
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;
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
due to re-transfering some or all of the avtur to other parties.
13. Provisions of VAT on Parking Service

2012 Annual Report
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 Re-
registration of Taxable Person for VAT Purposes.
The regulation was enacted due to DGTs 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 DGTs 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
that tax collection authority for Rural and Urban Areas - Land and Building Tax
2012 Annual Report

(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.
To ensure smooth transition, DGT did several activities such as:

1. monitor the preparation of 105 regency/city governments which will
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
and Urban Areas - Land and Building Tax;

4. organize information technology workshops for installing and customizing
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
C. Exploring Tax Potency
76
Tax potency exploration is carried out through two major programs, tax
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
2012 Annual Report
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
77
Description 2012 2011 2010 2009 2008
Addition of individual taxpayer 2,249,639 3,001,035 3,019,396 5,053,587 3,375,977
2012 Annual Report

Total individual taxpayers by the end of 22,131,323 19,881,684 16,880,649 13,861,253 8,807,666
the year
Note: Based on National Masterfile after data cleansing in 2012
The National Tax Census

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),
namely: all taxpayers are registered; all taxable objects are taxed; and all

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.
The result of the 2012 National Tax Census program can be described as
78 follows.
1. The total number of Census Form collected are 3,455,336 or 96.3% of

the total Census Form collection target.
2012 Annual Report
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
Census Form Category Total % Total %

Year Target Category Category Category Category
1 2 3 4 1-2-3 1-2-3 1-2-3- 4 1-2-3-4
2011 1,030,903 443,113 15,206 101,385 86,951 559,704 54.29 646,655 62.73
2012 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.
2012 Annual Report

Utilization of Feeding Data
DGT is actively maintain and keep the tax database up to date by obtaining
information regarding taxpayers either from taxpayers tax return or other
parties.

One of tax intensification program in 2012 was the utilization of feeding
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;

2. the profile-based data exchange between tax offices;

3. the taxpayers data in the database is not optimally utilized; and
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.
Individual Potency Exploration Based on Internet Searching
80
In 2012 DGT started focusing the tax potency exploration on individual
taxpayers through internet-based data searching mechanism. This is due
to several reasons, among others, the fact that over the years, tax revenues
2012 Annual Report
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
audits to test taxpayers compliance and for other purposes in respect to
2012 Annual Report

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
Notice of Tax Assessment. Whereas, audit for other purposes is not
intended to issue Notice of Tax Assessment but to implement certain tax

regulations, such as in order to determine the provision of tax incentives
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,
which shows any indication of taxpayers incompliance. In addition, the

audit is also conducted in case of tax refund request.
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.
DGTs 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
2. Improvement on special audit instruction. In order to optimize tax
82 auditor and to improve audit coverage, DGT Head Office authorized
to give instruction to low routine audit load tax office using criteria
selection.
3. Determining audit focus on certain sector. To generate revenues in
2012 Annual Report
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 Modules
Audit techniques and methods to test compliance to the tax Technique Guidelines for Audit of Banking Sector
obligation fulfillment
Technique Guidelines for Audit of Islamic Banking Sector
Preparation of audit program to test compliance to the tax
obligation fulfillment Technique Guidelines for Audit of Advertising Sector
Preparation of working paper to test compliance to the tax Analysis Guidelines for Financial Statements
obligation fulfillment
In-house Training of Computer-based Audit Technique
Drafting of audit report to test compliance to the tax obligation
Multi National Enterprise Audit Group
fulfillment
Transfer Pricing for Intermediate Level
Audit peer review policy
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

concerning Costs Recovery and Provisions on Income Tax in Upstream Oil
2012 Annual Report

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
the implementation of the Production-Sharing Contract. If there are any

differences in the audit findings between the audit of Corporate Income
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
a Joint Memorandum of Understanding Number 0111/BPC0000/2012,
MoU-406/D5/04/2012, KEP-37/PJ/2012 concerning Audit of Profit-Sharing

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.
2. Providing assistance to the DGTs 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
Work (Perjanjian Pengusahaan Pertambangan Batubara) renegotiation
in order to avoid multiple interpretations of the provisions stipulated in
2012 Annual Report
the contract.
Audit of Geothermal Business
In 2011 DGT has conducted audit on several geothermal taxpayers.

Joint audits were carried out with the auditor team of the Financial and
Development Supervisory Board, in which DGT conducted audit of the tax

obligations fulfillment whereas the Financial and Development Supervisory
Board audited the governments 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.
Audit Treatment Related to Transfer Pricing
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 arms 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
discrepancy is the amount of tax that can be retained by the auditor on
2012 Annual Report

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 Performance, 2012

Audit Completion Target (converted result) 28,618.81 reports
Audit Completion Result (converted result) 29,487.00 reports
Percentage of Target Achievement 103.03%
Revenues Target from Audit Rp13.30 trillion
Revenues from Audit Rp14.24 trillion
Percentage of Target Achievement 107.07%

Percentage of Revenue from Audit and Refund Discrepancy to 2%
the Tax Revenues
Refund Discrepancy Rp2.86 trillion
Tax Revenues Rp752.37 trillion
Percentage of Audit Result and Refund Discrepancy to the Tax 2.27%

Revenue
Numbers of Audit Reports and Tax Auditor, 20082012
Year 2012 2011 2010 2009 2008
Total Audit Reports (actual) 55,666 61,351 64,988 69,15 21,178
Total Tax Auditors 4,110 4,113 4,159 2,744 2,812

(excluding Tax Investigators)
2. Tax Collection
86
As stipulated in Law Number 19 Year 1997 concerning Tax Collection
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
2012 Annual Report
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 group of taxpayers with low risk of tax receivable uncollectible

(total score > 70)
Priority II group of taxpayers with medium risk of tax receivable uncollectible

(40 < total score < 70)
Priority III group of taxpayers with high risk of tax receivable uncollectible
(total score < 40)
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
process of liquidation; and
2012 Annual Report

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
as follows.

1. Utilization of third party data, particularly assets and debtor tracing, as
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
assets as collateral in order to obtain credit from banks. One of the

regulations that need to be aligned is the obligation of the client to
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.
8. Improve cooperation with other law enforcement institutions, among
88 others, the Indonesian National Police and the Attorney General Office.
Based on the audit results of the Audit Board (BPK) to the tax arrears in
2012 DGTs Financial Report, there were additional tax arrears amounting
2012 Annual Report
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, 20122011

December 31, 2012 December 31, 2011 Increase/

Type of Tax
(Rp) (Rp) Decrease (%)
Income Tax Article 21 1,391,617,937,284 1,085,067,767,115 28.25
Income Tax Article 22 468,432,815,179 466,665,742,712 0.38
Income Tax Article 23 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
Income Tax Article 26 2,093,962,968,364 2,831,091,117,252 (26.04)
Final Income Tax and Exit Tax 589,715,652,210 517,874,742,847 13.87
Domestic VAT 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)
Land and Building Tax Mining Sector 7,587,645,821,760 5,602,915,905,581 35.42
Other Indirect Tax 15,396,781 691,914,937 (97.77)
Income Tax Collection Interest 2,291,242,280,831 1,878,627,837,655 21.96
Total 70,721,181,887,681 86,801,366,456,347 (18.53)

Contribution of Tax Collection to the Tax Arrears Payment, 2012
89
Tax Collection Action Value (Rp) %
Reprimand Letter 7,827,743,636,848 63.94
2012 Annual Report

Notification of Coerce Warrant 3,505,451,031,136 28.63
Confiscation 441,745,109,272 3.61
Auction 8,934,329,146 0.07
Account Blockage 418,893,539,771 3.42
Prevention 39,526,536,356 0.32

Total 12,242,294,182,529 100.00
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

Tax criminal investigation is the ultimate law enforcement attempt (ultimum
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.
Performance of Preliminary Evidence Verification, 2012
90 Issuance of Preliminary Evidence Verification Warrant 574 letters
Report of Preliminary Evidence Verification (Preliminary Evidence 462 reports

Verification completed) followed by:
2012 Annual Report
Investigation Proposal 50 reports
The Article 8 paragraph (3) of Law on General Provisions and Tax 131 reports
Procedures
Minutes of Findings 42 reports
Issuance of Notice of Tax Assessment 5 reports
Discontinue 234 reports

Notes:
The Article 8 paragraph (3) of Law on General Provisions and Tax Procedures regulates the
voluntary disclosures of incorrectness by the taxpayer.
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
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, 20082012
No. Description 2012 2011 2010 2009 2008
I Investigation Submitted to Attorney Office
A P-19 Status 20 3 14 19 24
Amount of State Loss 1,540 5 233 162 1,412

(billion rupiah)
Number of Suspects 1 6 12 16 13
B P-21 Status 27 24 19 24 11
Amount of State Loss 144.7 169 509 329 131

(billion rupiah)
Number of Suspects 25 18 16 18 11
91
2012 Annual Report

No. Description 2012 2011 2010 2009 2008
II Cases Convicted
Total of Convicted Cases 26 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

Number of Defendants 19 14 11 14 17
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
and the files were declared complete by the attorney (P-21) in the last five
years (2008 to 2012) have a tendency to increase during the years. In total

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.
E. Tax Disputes Settlement
92
Tax disputes settlement has become DGTs main concern in providing fairness
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
2012 Annual Report
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, Deduction, Annulment, and

Cancellation
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
VAT/Sales
Land & Building
Type of Services Income Tax Tax on Luxury Total
Goods Tax
2012 Annual Report

Objection 2,966 6,610 7,070 16,646
Correction 824 663 3,754 5,241
Basic Tax Deduction - - 21,434 21,434
Deduction or Annulment of Administrative 6,674 8,831 1,717 17,222

Penalties

Deduction or Cancellation of tax assessment 976 1,473 123,543 125,992
Deduction or Cancellation of Notice of Tax 1,684 1,521 46 3,251

Collection
Cancellation of Audit Result/Notice of Tax 7 72 - 79

Assessment as a Result of Audit
Total 13,131 19,170 157,564 189,865

2. Appeal and Lawsuit to the Tax Court
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.
Distribution of Appeal and Lawsuit Verdicts for each Letters of
Verdict Accepted by DGT, 2012
94
Letters of Verdict Appeal Lawsuit Total

2012 Annual Report
Rejected 560 421 981
Partially Granted 619 48 667
Fully Granted 850 146 996
Cancelled 65 40 105
Eliminated from Disputes Lists 2 17 19

Unaccepted 419 411 830
Added 1 - 1
Total 2,516 1,083 3,599
Corrected due to Errors in Writing and/or Calculation 113 6 119
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 judges 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
due to the fact that there are not many tax disputes on those two
2012 Annual Report

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
appeal and lawsuit. For the next phase, it will be held in Surabaya, Medan,
Makassar, and Balikpapan.

3. Review
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
latest since the verdicts are sent by the Tax Court.

Review can be filed by either taxpayers or DGT in terms of:
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.
Filing of Review and Counter Review to the Supreme Court, 2012
96
Memory
Memory of
Type of Tax of Counter Total
Review
Review
2012 Annual Report
Income Tax 518 102 620
VAT/Sales Tax on Luxury Goods 713 212 925
Land & Building Tax/Conveyance Tax 7 5 12
Total 1,238 319 1,557

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 DGTs 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;

2. handling of cases at court other than the Tax Court, arbitrary institutions, or
2012 Annual Report

other institutions, in addition to conducting other acts related to the case
handling;
3. provide legal opinions related to the DGTs 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
statements as witnesses or experts, or asked for other statements by the

authorized parties.
Cases Occurred Before 2012 and Still on Progress
Judicative Institutions Total Case
District Court/Commercial Court 22
State Administrative Court 3

Constitutional Court (Judicial Review) 2
Supreme Court (Judicial Review) -
Cases Occurred, 2012
Judicative Institutions 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 Judicative Institutions
Judicial Review on the Article 4 paragraph (1) of Land & Bulding Constitutional Court
Tax
Review on the Article 21 and 26 of Income Tax Law regarding Constitutional Court
profit sharing with local governments
G. Services
98
One of DGTs strategic objectives in the perspective of its stakeholders is high
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.
2012 Annual Report
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 14) 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 15) or 78% from the survey of Public Satisfaction of the Ministry of Finances
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;
5. adherence to procedures;
2012 Annual Report

6. suitability on cost payment;
7. officers attitude;
8. access to service offices;
9. supporting environment; and
10. imposition of penalties.

In 2012, DGT also held a survey to measure the public trust which was conducted
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 DGTs image is much better than the previous years while 43.52% stated
that it is still the same with previous year.
The DGTs commitment in providing excellent service can be seen from the
completion of the DGT Quick Wins in Tax Services. In 2012, the total amount

of taxpayers request for the DGT Quick Wins in Tax Services reached 2,638,189
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
No. Type of Services
100
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
2012 Annual Report
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 Complaint Services 101

Month Incoming Calls Answered Incoming Calls Answered
Calls Total % Calls Total %
2012 Annual Report

January 37,625 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
Total 358,968 312,248 86.98 7,402 5,821 78.64
Performance of Kring Pajak 500200 in Contact Center Awards, 20092012
Year Awards Title Awards Received
2009 The Best Contact Center Indonesia Award 2009 1 award
2010 The Best Contact Center Indonesia Award 2010 2 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
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
H. Tax Information Dissemination
102
Tax information dissemination policy as stipulated in the Director General of Taxes
Circular Letter Number SE-98/PJ/2011 concerning Guidelines for Preparation
of Working Plans and Reporting of Dissemination Activities, took affect in 2012.
2012 Annual Report
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
1 2 3 4 5 103
Medium Very Very

Ineffective Average Effective
Ineffective Effective
2012 Annual Report

Books 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

Based on the survey, 26.63% of taxpayers declared that direct dissemination is
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;
5. analysis and response on news, opinion, and complaints about DGT which is
104 published on printed and online media;
6. publication of online and printed media of scrapbook PamorKu distributed
internally, containing tax, monetary, and financial news;
7. public relation workshops in journalistic, newsletter, photography, and also
2012 Annual Report
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 105

January 19 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
2012 Annual Report

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

March 8 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
April 16 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 DGTs 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

Signing of Mutual Agreement/MoU between DGT and External Party, 2012
106
Date Parties in Agreement Subject of Agreement
March 2 DGT, the Board of Supervisors Finance and Audit on Calculation of Profit Sharing and Taxes on Contractors
2012 Annual Report
Development, and the Regulatory Task of Oil and Gas Cooperation Contract (KKKS Migas) in
Force for Upstream Oil and Gas (BP Migas) Exploitation Stage and its Operational Cost in Exploration
Stage
March 8 DGT and Crime Investigation Division of Coordination in Tax Law Enforcement
the Indonesian National Police (Bareskrim
Polri)
March 8 DGT and Security Maintenance Division of Coordination in Tax Law Enforcement
the Indonesian National Police (Baharkam
Polri)
March 8 DGT and Intelligence and Security Division Intelligence Cooperation in Data and Information Collection
of the Indonesian National Police (Baintel
Polri)
April 5 DGT and Deputy Attorney General for Coordination in Tax Law Enforcement
General Crimes (Jampidum)
April 5 DGT and Deputy Attorney General for Civil Legal Disputes Settlement on Civil and State Administrative
and State Administrative Crimes (Jamdatun) Crime
April 5 DGT and Deputy Attorney General in Cooperation to Support the Performance of Tax Law
Intelligence (Jamintel) Enforcement
June 14 DGT and the Presidential Security Forces Cooperation in DGTs and the Presidential Security Forces Main
(Paspampres) Tasks
June 21 Library of Central Bank of Indonesia Head Lending Agreement of Library Materials
Office and Library of DGT Head Office
J. International Relation
60
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.
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

Secretariat General of the Ministry of Finance, and the Ministry of Foreign
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.
In 2012, DGT negotiated Tax Treaty with the following countries/

jurisdicitions:
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.
2. Mutual Agreement Procedure
108
Mutual Agreement Procedure or MAP is one of the feature in Tax Treaty
which provides opportunities for local and international taxpayers to
settle taxation disputes due to different interpretation of Tax Treaty and
2012 Annual Report
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
Article 59 of the Government Regulation Number 74 Year 2011, and the
Director General of Taxes Regulation Number PER-48/PJ/2010, and as

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.
DGT also coordinated with other tax authorities to discuss MAP requests,
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 arms
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/
jurisdictions, namely Jersey, Guernsey, Isle of Man, and Bermuda. DGT
2012 Annual Report

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:
1. TIEA between Indonesia and Costa Rica;

2. TIEA between Indonesia and Cayman Islands;
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

administration, organisation, human resources, and information technology

which has been developed by DGT since 2002 has drawn the attention of
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

4. Directorate General of Revenue and Customs of Timor Leste on
110 August 1, 2012;
5. the Government of India on August 9, 2012; and
6. General Department of Taxation of Ministry of Economy and Finance of
Cambodia from 8 to 12 October 2012.
2012 Annual Report
6. DGTs 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 ATAICs 9th Technical Conference from September 29 to
October 1, 2012 in Amman, Yordania;
16. participant of Indonesia-Japan Joint Economic Forum from 8 to 9
2012 Annual Report

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
October 29 to November 2, 2012 in London, England;
19. source speaker on 2012 Ernst and Young Asia Pacific Tax Symposium

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
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.
7. Donor Activities

In 2012, there were two international non-government donor institutions
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.
The phase 1 of AIPEG activities has ended in November 2012 which
112 provide DGT with technical assistances in:
1. database clean up;

2. internal investigation and anti-corruption;
2012 Annual Report
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 20122014 DGTs 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 DGTs 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;
5. assistance to attend the Audit Comparative Program in September
2012 Annual Report

2012; and
6. assistance to attend the Objection and Appeal Comparative Study in
Brisbane, Australia in October 2012.
Japan International Cooperation Agency (JICA)

Cooperation between DGT and JICA started from 2010 in the frame
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:
1. formulation of on-the-job training manual for Account Representative;

2. provision of expert and seminar on international taxation in transfer
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.
Supporting Functions Review
A. Human Resources Management

114
The total number of DGT employees as of December 31, 2012 is 31,316
employees. The distributions of DGT employees based on age, educational level,
rank group, job position, and location are described on the following charts.
2012 Annual Report
Distribution of Employees based on Gender

74.93%
Male
31,316
employees
Female
25.07% 23,464 7,852

employees employees
Distribution of Employees based on Age
10,000
9,000
8,000
7,000
6,000
5,000
4,000
3,000
2,000
3,470
7,779
5,157
4,990
4,386
2,460
2,932
1,000
139
3
<21 21-25 26-30 31-35 36-40 41-45 46-50 51-55 >55

Distribution of Employees based on Educational Level
16,000 115
14,000
12,000
2012 Annual Report

10,000
8,000
6,000
4,000
11,616

4,276
3,955
7,075
4,334
2,000
37
23
up to Diploma Diploma Diploma Under Graduate Post

High School I II III Graduate Graduate
Distribution of Employees based on Rank Group

20,000
15,000
10,000
18,030
11,797
1,488
5,000
1
Rank Rank Rank Rank

Group Group Group Group
IV III II I
Distribution of Employees based on Job Position
30,000
25,000
20,000
15,000
22,153
10,000
4,491
4,309
5,000
307
53
Echelon Non-Echelon Tax Auditor Appraiser Computer Medic/

Official Official Administrator Paramedic
Distribution of Employees based on Location
116
6.14% 1.85%
5.64% 16.20%
4.50%
2012 Annual Report
65.67%
Sumatera Kalimantan
Java Sulawesi
Bali - Nusa Tenggara Papua - Maluku
Number of DGT Employees, 20082012

33,500
33,000
32,500
32,000
31,500
31,269
31,824
32,741
31,736
31,316
31,000
30,500
2008 2009 2010 2011 2012
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 20112018 DGTs
HR Management Blueprint. The main strategic objective is excellent
performance employees that can be divided into specific objectives,
namely: 1) high level of employees competency; 2) high level of employees
satisfaction; 3) high level of employees integrity; and 4) employee with
robust organizational culture.
Strategic Objective of HR Management
117
1
Excellence performance employee
2012 Annual Report

2 4 6
Availability of qualified Availability of HR Performance-based reward
employee development management culture

3 5
Availability of qualified Availability of qualified
performance management career management
7
Availability of qualified HR management
business process support

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.
Phase of HR Management Blueprint Implementation
118
Phase I Phase II Phase III Phase IV
20112012 20132014 20152016 20172018
The development of The development The development of The development of
2012 Annual Report
performance-based of employees HR planning and the performance-based

culture and excellent competency implementation of reward culture for
leadership and reliable HR employees career talent management
management management
information system
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 KEP-
105/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
initiatives to overcome obstacles and to build good coordination in work
2012 Annual Report

environment.
4. Performance and Competence-based Career Management
DGT issued a regulation regarding rotation pattern of employees as

stipulated in the Director General of Taxes Regulation Number PER-

01/PJ/2012 which then ammended by the Director General of Taxes
Regulation 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
Number KEP-165/PJ/2012 concerning Job Families in DGT. Based on

the job families, DGT developed Technical Competency Standard of
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.
120
To improve the employees capacity building, DGT sustainably
conducts training for employees and employees soft competency
2012 Annual Report
assessment, along with development of excellence leadership,

e-learning, and On-the-Job Training.
On-the-Job Training, 2012

Number of
1,638
Participants
Participants
Newly recruited employees (Civil Servant Candidates) 485
graduated from STAN Diploma III Year 2010/2011
Newly promoted Tax Objection Reviewers 147
Newly promoted Account Representatives 505

Employees assessed in the 2012

Total 1,137
soft competency assessment
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.
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.
Based on DGTs initiatives through the Ministry of Finance that has
2012 Annual Report

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.
2. The Establishment of Mining Sector Tax Office

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
contract and other specific prevailing regulations;

2. taxpayers of mining and its supporting services industry scattered in
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.
3. The Implementation of Internal Control Function on
122 Operational Units
The Minister of Finance Decree Number 152/KMK.09/2011 concerning

Improvement of Internal Control Implementation in the Ministry of Finance
2012 Annual Report
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 DGTs
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 Data and Document
Processing Office in Jambi 123
To overcome the work load in Tax Returns recording as a result of the

increase of the number of taxpayers, in 2012 DGT established taxation
2012 Annual Report

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.
Functions held by Taxation Data and Document Processing Office are as

follows:

1. collecting, receiving, and sorting taxation documents;
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.

Taxation Data and Document Processing Office Jambi run on December
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).
Photo by Arif Nu
r Rokhman
124
2012 Annual Report
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, New format and content PER-27/PJ/2012
Notice of Tax Assessment, and Tax Payment
Slip
All Business Process in Taxation Data and Taxation data and document processing KEP-252/PJ/2012
Document Processing Office
Electronic Data Exchange Between DGT and Procedures, evaluation, and forms used in SE-24/PJ/2012
Directorate General of Customs and Excise electronic data exchange
Video Conferencing Preparation and Guidelines of video conferencing for DGT SE-33/PJ/2012
Implementation executive meeting
Request of Activation Code and Password, Job description, monitoring, and accountability SE-34/PJ/2012
and Request, Return, and Monitoring of Tax monitoring standards of data and information
Invoice Serial Number collection
Request of Activation Code and Password, SOPs on Tax Invoice Serial Number Issuing and SE-52/PJ/2012
and Request, Return, and Monitoring of Tax Monitoring
Invoice Serial Number
VAT on Self-Construction Activities SOPs on tax compliance monitoring and SE-53/PJ/2012

information tools submission
Code of Tax Calculation Note and Notice of Additional of Code of Tax Calculation Note SE-56/PJ/2012
Tax Assessment regarding verification procedures
Tax Revenues and Refund Administration Tax revenues and refund data administration, SE-59/PJ/2012
distribution, and report
Taxation Document and Data Processing SOPs on packaging of Corporate Annual Tax SE-61/PJ/2012
Center Returns documents to be sent to Taxation
Document and Data Processing Center
125
2012 Annual Report

Photo by Ardyanto Patandung
2. Electronic Billing System Implementation

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
implementation due to data unreliability.

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:
1. West Java I Regional Tax Office;
2. Large Taxpayer Regional Tax Office;
126
3. Jakarta Special Regional Tax Office;
4. North Jakarta Regional Tax Office;
5. West Jakarta Regional Tax Office;
2012 Annual Report
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 and Demotion Application

Development
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 Taxpayer Profile Aplication Development

(Approweb)
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
taxpayer data; and
2012 Annual Report

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

Taxpayer

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.
7. Web Version Application Development of VAT Refund for

Tourists

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 DGTs 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.
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
under the regulation to submit the financial report to the Minister of Finance. The
integration of the entire UAPPA-E1s financial statements in the Ministry of Finance
2012 Annual Report
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, 20122011
129
2012 2011
Type of Tax Revised State Realization Growth
Realization
Budget Contribution
(billion Rp) (billion Rp) Percentage (billion Rp)
2012 Annual Report

Non-Oil & Gas Income Tax 445,733.43 381,604.92 85.61% 45.66% 358,013.15 6.59%
Income Tax Article 21 89,195.19 79,594.57 89.24% 9.52% 66,747.84 19.25%
Income Tax Article 22 on Import 38,185.63 31,610.17 82.78% 3.78% 28,291.76 11.73%

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%)
Income Tax Article 26 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%
Land & Building Tax 29,687.51 28,968.46 97.58% 3.47% 29,891.69 (3.09%)
Conveyance Tax 0.00 0.00 - - (0.73) -
Other Taxes 5,631.97 4,210.88 74.77% 0.50% 3,928.16 7.20%
Oil and Gas Income Tax 67,916.73 83,460.91 122.89% 9.99% 73,095.50 14.18%
Total 885,026.62 835,827.93 94.44% 100.00% 742,719.86 12.54%
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
Several factors that affected the achievement of 2012 tax revenues realization as
130 well as growth of tax revenues are as follows.
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
2012 Annual Report
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.
131
10. The revenue realization of Domestic Sales Tax on Luxury Goods grew
significantly by 29.71%. This was due to the increase of motor vehicle sales
as stated by the Association of Indonesia Automotive Industries (Gaikindo),
2012 Annual Report

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 on-
shore areal imposition based on the Minister of Finance Regulation Number
15/PMK.03/2012, the payment postponement of Notice of Tax Assessment of

Oil and Gas Land and Building Tax by the Directorate General of Budgeting
which amounted to Rp1,935.80 billion.
B. Non-Tax Revenues
The revenue realization of Net Non-Tax Revenues in 2012 amounted to

Rp24,822,474,820.00 or grew by 190.11% from the previous year. The significant
contribution came from Other Revenues which comprising of state property assets

management, revenue of Tax Collection with Coerce Warrant, and revenue from
penalty of delays in government work.
Net Non-Tax Revenues, 20122011
2012 2011 % Increase /

Description
(Rp) (Rp) (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
Gratification Revenue 0 3,000,000 0.00
Dues and Fines Revenue 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

C. Personnel Expenditures
132
The realization of Net Personnel Expenditures in 2012 amounted to
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
2012 Annual Report
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, 20122011

2012 2011 % Increase /

Description
% (Decrease)
Budget (Rp) Realization (Rp) Realization (Rp)
Civil Servant Salaries & Allowances 1,520,311,244,928 1,463,774,695,338 96.28 1,334,605,862,950 9.68
Expenditure
Overtime Expenditure 31,277,962,680 24,010,143,955 76.76 16,807,689,900 42.85
Special Allowances Expenditure 412,928,000 163,711,237 39.65 2,573,105,111 (93.64)
total 1,552,002,135,608 1,487,948,550,530 95.87 1,353,986,657,961 9.89

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, 20122011
2012 2011 % Increase /

Description (Decrease)
Budget (Rp) Realization (Rp) % Realization (Rp)
Operational Goods Expenditure 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
Total 3,068,304,026,025 2,825,240,108,329 92.08 2,369,802,073,990 19.22

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
as Rp130,653,017,568.00 or 30.79% compared to previous year. The largest
2012 Annual Report

absorption came from Capital Expenditure for Machine and Equipment that will
be used for purchasing costs, transportation costs, installment costs, and other
costs.
Net Capital Expenditures, 20122011

2012 2011 % Increase
Description / (Decrease)
Budget (Rp) Realization (Rp) % Realization (Rp)
Capital Expenditure on Land 3,517,500,000 3,341,690,000 95.00 9,374,260,198 (64.35)
Capital Expenditure on Equipment 162,829,044,000 147,537,572,905 90.61 168,287,221,212 (12.33)

& Machine
Capital Expenditure on Building & 171,304,652,000 133,509,352,945 77.94 229,329,891,557 (41.78)

Construction

Capital Expenditure on Irrigation 27,723,009,367 838,314,100 3.02 635,679,751 31.88
and System
Capital Expenditure on Other 11,763,208,000 8,392,041,370 71.34 16,644,936,170 (49.58)

Infrastructure
Total 377,137,413,367 293,618,971,320 77.85 424,271,988,888 (30.79)
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 taxpayers 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.
Interest Compensation Payment per Month, 2012
134
120,000
100,000
2012 Annual Report
million rupiah
80,000
60,000
25,441
19,237
40,000
107,169
113,261
34,354
42,904
65,112
42,367
52,573
45,031
34,944
33,238
20,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Realization Trend
G. Assets
1. Current Assets
Current assets include cash and cash equivalent. The total of DGTs 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, 20122011
2012 2011 % Increase /

Description
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
Prepaid Expenditure 17,724,276,407 5,531,094,158 220.44
Prepayment Expenditure 3,723,250,772 16,885,041,667 (77.94)
Tax Receivables (Net) 27,792,164,525,637 40,595,674,369,318 (31.53)
Non-Tax Receivables (Net) 6,674,789 3,167,769,180 (99.78)
Current Portion of Treasury Bills/ 49,860,858 52,872,051 (5.69)

Compensation Claim (Net)
Inventory 180,039,374,560 184,170,135,826 (2.24)
Total 27,996,176,909,629 40,807,094,593,009 (31.39)

2. Fixed Assets
135
Fixed assets include the entire assets that used for either government
or publics interests with economic benefit of more than one year. Fixed
assets are assessed with acquisition cost method excluding the calculation
2012 Annual Report

of depreciation. The total Fixed Assets as of December 31, 2012 amounted
to Rp14,907,494,400,412.00.
Fixed Assets, 2012
Beginning Balance Addition Deduction Ending Balance % Increase

Description
(Rp) (Rp) (Rp) (Rp) / (Decrease)
Land 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

System 30,399,755,660 3,290,574,622 119,733,750 33,570,596,532 10.43
Fixed Assets in Renovation 0 745,767,413 507,956,015 237,811,398 100.00
Other Fixed Assets 4,574,400,565 782,144,836 108,788,398 5,247,757,003 14.72
Construction in Progress 304,223,274,958 125,037,176,489 80,121,555,533 349,138,895,914 14.76
Total 14,633,826,140,070 2,354,716,726,952 2,081,048,466,612 14,907,494,400,412 1.87
3. Other Assets
Other Assets are government assets that cannot be categorized into current
assets, long-term investment, and fixed assets on balance sheet. DGTs
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.
Other Assets, 2012
136 Beginning Balance Addition Deduction Ending Balance % Increase

Description / (Decrease)
(Rp) (Rp) (Rp) (Rp)
Software 199,254,849,625 3,378,854,666 174,265,709 202,459,438,582 1.61

2012 Annual Report
Licenses 36,321,463,584 3,396,360,000 4,972,000 39,712,851,584 9.34
Other Intangible Assets 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

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, 20122011
2012 2011 % Increase /

Description
Payables to Third Parties 16,572,048,275 7,659,369,008 116.36
Payables to Revenue Refund 749,662,687,283 702,376,172,734 6.73
Prepaid from State Treasury Service Office 1,786,093,794 1,325,869,577 34.71
Deferred Revenues 71,138,894 27,735,915 156.48
total 768,091,968,246 711,389,147,234 7.97

J. Equity
137
1. Current Equity Fund
DGTs Current Equity Fund as of December 31, 2012 amounted to
2012 Annual Report

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.

Current Equity Fund, 20122011
2012 2011 % Increase /

Description
Allowance for Receivable 27,792,221,061,284 40,598,895,010,549 (31.54)
Allowance for Inventory 180,039,374,560 184,170,135,826 (2.24)
Allowance for Short-Term Liabilities (765,623,021,640) (709,775,836,425) (7.86)

Payment

Goods/Services to be Received 21,447,527,179 22,416,135,825 (4.32)
Total 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.
DGTs 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 20082012
as reference to construct initiatives in DGT.
2012 Annual Report
In accordance with the establishment of the 20102014 Ministry of Finances

Strategic Plan, DGT needs to refine the strategic planning and initiatives document
to fit in the Ministry of Finances Strategic Plan. Therefore, in November 2012, DGT
has stipulated the 20122014 DGTs Strategic Plan as stipulated in the Director
General of Taxes Decree Number KEP-334/PJ/2012.
The 20122014 DGTs 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 20122014 DGTs
Strategic Plan
2013 DGTs Performance Contract
No. Description Target

139
Stakeholder Perspective
PJ-1 Optimum Tax Revenues
2012 Annual Report

PJ-1.1 Total tax revenues Rp1,042.28 T
Customer Perspective
PJ-2 High Level of Taxpayers Satisfaction on Tax Services
PJ-2.1 Users satisfaction index 3.94
PJ-3 High Level of Taxpayers Compliance

PJ-3.1 Percentage of Taxpayers Formal Compliance Level 65%
Internal Process Perspective
PJ-4 Improvement on Service Quality
PJ-4.1 Level of service users satisfaction 70
PJ-5 Improvement on Effectiveness in Tax Information Dissemination and Public Relations
PJ-5.1 Level of tax information dissemination and public relations effectiveness 70

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 20%
notification letter
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 Percentage of tax arrears collection 35%
PJ-8 Improvement on Effectiveness in Cooperation between Institutions
PJ-8.1 Timeliness index of Presidential Instruction follow-up completion 80

(punctual)
PJ-8.2 Percentage of data exchange by echelon I unit 90%
PJ-9 Effective Organization Development
PJ-9.1 Percentage of organizational development completion 100%
PJ-9.2 Bureaucratic Reform Score 92
PJ-9.3 Maturity level of risk management implementation 55

(risk defined)
PJ-9.4 Percentage of followed-up policy recommendation from supervision 90%

No. Description Target
PJ-10 Reliable Management System
PJ-10.1 Percentage of completion on information system module development in relation with DGTs 100%
strategic plans
140
PJ-10.2 Percentage of HR management system completion in relation with DGTs Strategic Plan 100%
PJ-10.3 Percentage of information system development completion that support business process 80%
2012 Annual Report
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 employees 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%
Strategic Initiatives consist of program and implementation period,

which developed based on DGTs Strategic Plan that also set to support
the achievement of KPI targets in the DGT Performance Contract.
2013 DGTs Strategic Initiatives
Implementation
Strategic Objectives Program Output/Outcome
Period
Improvement on Service Easy, inexpensive, and quick service

Quality
Drop box system refinement Drop box system JanApr
implementation
Biling system implementation and foreign exchange Dissemination and JanDec

payment through MPN implementation
Design of user friendly Tax Return form New Tax Return form JanOct
Improvement on Improvement of community tax knowledge

Effectiveness in Tax
Information Dissemination Taxation training for law enforcement officer (the Activities JanDec
and Public Relation Indonesian National Police and Attorney)
Tax information dissemination for teachers and lecturers Activities JanDec
Regulation and taxation summary updating on Tax Up-to-date Tax JanDec

Knowledge Base application Knowledge Base
Proactive public relation
Opinion leader Positive opinion from JanDec

public figures
Media campaign Activities JanDec
Media gathering Activities JanDec

Implementation
Strategic Objectives Program Output/Outcome
Period
Improvement on Reforming VAT administration system Regulation and system JanDec

Effectiveness In application
Monitoring 141
The National Tax Census Census Form MaySep
New taxpayers
Development of tools analysis to evaluate the revenues and risk Tools analysis JanDec
2012 Annual Report

mapping of taxpayers
Audit on certain sector and tax types Notice of Tax JanDec

Assessment Letter
Improvement on Improvement on intelligence function

Effectiveness in Law
Enforcement Data and information collection of certain business sector Intelligence Information JanDec
for the purpose of law enforcement Sheet

Improvement on investigation effectiveness P-21 Status JanDec
Improvement on Refinement of regulations that related with the enhancement of Tax regulation JanDec
Effectiveness in monitoring function and law enforcement
Cooperation between
Institutions Improvement on cooperation between institutions to increase the
effectiveness of monitoring and law enforcement:
MoU between DGT and other institutions in terms of MoU JanDec

electronic data exchange, among others, the Ministry of
Internal Affair and Directorate General of Imigration

MoU between DGT and law enforcement institutions MoU JanDec
Effective Organization DGT Head Office organization development allign with Organization development Okt
Development transformation program of the Ministry of Finance academic paper
Reliable Management Development of reliable and integrated database management Supervision and Dec
System system management decision
making system
Reinforcement of internal control system Peer review JanDec
Development of work integrated monitoring system for Tax Objections and appeals Dec
Objection Reviewer and evaluator that produce database in monitoring system.
objections and appeals.
Improvement on Development of data and document processing center infrastructure Study of Data Processing Dec
Organizational Capacity Center development
Building
Human resources improvement in quantity and quality
Recruitment of 5,400 employees Total new employees Dec
Employees capacity building Training JanDec

04.
142
Bureaucratic Reform
145 A Decade of Bureaucratic Reform
151 Quality Assurance of Bureaucratic Reform
154 Internal Control System
164 Information Disclosure
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 Directorate General of Taxes 2012 Annual Report
144
North Maluku
Ternate,
Photo by M. Set
iawan
A Decade of Bureaucratic Reform
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.
2012 Annual Report

To optimize the tax revenues, favorable condition of tax policy and regulation,
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:
1. tax policy had not considered the balance between the taxpayers rights

and obligations, and did not provide adequate fairness and certainty for
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
obligations.
BUREAUCRATIC REFORM
A forementioned condition had triggered DGT to initiate the bureaucratic reform.
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 DGTs employees
146
Tax Reform Phase I (20022008)
2012 Annual Report
Establishment of first modern tax Restructuring DGT Head Office Completion of modern tax
office, Large Taxpayer Regional Tax Implementation of Code of Conduct offices establishment throughout
Office and two Large Taxpayer Offices for all DGT employees Indonesia
Amendment of the Law on General Amendment of the Income Tax Law
Provisions and Tax Procedures Stipulation of 20082012
Launch of taxation service innovation DGTs Strategic Plan and the

based on IT (e-registration, e-filing improvement of DGTs vision and
and e-SPT) mission
Development of employee Launch of Sunset Policy
database system (SIKKA) Launch of call center service Kring
Pajak 500200
BUREAUCRATIC REFORM
2008
2002 20032007
147
Tax Reform Phase II (20092014)
2012 Annual Report

Implementation of Implementation of DJP Launch of National Tax Stipulation of
Tax Returns Drop Box Maju, PasTI! A program Census program 20122014 DGTs
program to improve the morale Stipulation of the Ministry Strategic Plan and the
Amendment of the VAT and motivation of DGT of Finance Corporate improvement of DGTs
and Sales Tax on Luxury employees Values vision and mission

Goods Law Stipulation of Stipulation of Re-launch of National
20102014 DGTS ICT 20112018 HR Tax Census program
Blueprint Management Blueprint
BUREAUCRATIC REFORM
2009 2012
2010
2011
Scope of Tax Reform
148
Tax Administration Reform
Organizational Restructuring
2012 Annual Report
Business process improvement based on information technology
Development of human resources management
Implementation of good governance
Tax Policy Reform
Amendment of tax laws
Fiscal incentives
Reform of Tax Monitoring and Potency Exploration
Mapping
Profiling
Benchmarking
BUREAUCRATIC REFORM
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

BUREAUCRATIC REFORM
In terms of tax administration reform, the implementation of bureaucratic reform
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 DGTs attempt
to enforce fairness in which the taxpayer is reminded to fulfill their tax obligations.
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
DJP Maju, PasTI! followed by internalization of the Ministry of Finance Corporate
Values, which established in 2011.
2012 Annual Report
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
success factor.
BUREAUCRATIC REFORM
Photo by Gathot Subroto
Quality Assurance of Bureaucratic Reform
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
areas of change which includes:
2012 Annual Report

1. Mindset and Work Culture (Change Management);
2. Regulation Refinement;
3. Organizational Restructuring and Strengthening;
4. Restructuring of Procedures;
5. Restructuring of Human Resources Management System;

6. Supervision Strengthening;
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
the ministry/institution.
BUREAUCRATIC REFORM
Quality Assurance of Bureaucratic Reform in DGT was conducted by the Inspectorat
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

Result of Quality Assurance of Bureaucratic Reform in DGT
Area of Change Indicators of Success/Measurement of Target Achievement Percentage Score

152
Mindset and Work Culture Establishment of change management team. 10% 8.96
Formulation of change management strategy.

2012 Annual Report
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 Availability of SOPs of regulation drafting. 10% 10.00

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.
BUREAUCRATIC REFORM
Organizational Restructuring Organizational structure is clear and not overlapping. 10% 9.50
and Strengthening
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. 10% 10.00
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 Human resources management has referred to the regulation. 20% 20.00
Resources Management
System Establishment of employee recruitment system that is transparent and
accountable.
Employees 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 employees data.
Availability of job competency standard.
Availability of individual competency profile map.
Establishment of competency-based training system and process.

Area of Change Indicators of Success/Measurement of Target Achievement Percentage Score
153
Supervision Strengthening Activity of planning, implementation, and accountability of finance in ministry/ 10% 9.84
institution is in line with the regulation.
2012 Annual Report

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.
Improvement of the Audit Boards opinion or maintaining

Unqualified Opinion.

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.
Performance Accountability Availability of KPI. 10% 8.72

Strengthening
Establishment of a system that support the achievement of measurable
organizational performance.
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Quality improvement of accountability reports.
Public Service Quality Implementation of public services that are cost-friendly, affordable, punctual, 20% 16.80
Improvement 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 organizations positive image.
Total 100% 93.83
Category Very Good
Source: Inspectorate General of the Ministry of Finance Assessment Results, data as of December 28, 2012
Photo by Afriganistana K.
Internal Control System
Control of the governments 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
Government Internal Control System (Sistem Pengendalian Intern Pemerintah) as
stipulated in the Government Regulation Number 60 Year 2008.
2012 Annual Report
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.
The following are the elements and efforts that were established in order to
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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
1,000 Trillion. Values Gathering Program is an open house program
2012 Annual Report

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)
associated with business processes of tax offices/regional tax offices.

3. Supporting Program
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
2) Organizing meeting management
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3) Create cleanliness, fineness, and comfort in office
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.
The Ministry of Finance Key Behavior
156
Values Key Behavior
Integrity act honestly, sincerely and trustworthy

maintain dignity and act properly and righteously
2012 Annual Report
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
has reached the stage of establishing a guiding team and has appointed change
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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
DGTs 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.
DGTs Code of Conduct
157
Employees Obligations Employees Prohibitions
1. Respect other peoples religions, faiths, cultures, and customs 1. Act discriminatively in performing tasks
2012 Annual Report

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
stakeholders 5. Accept any gift in any form, either directly or indirectly, from taxpayers,
5. Obey official orders fellow employees, or other stakeholders, which lead to the employee

6. Be responsible in using DGTs 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
9. Behave, dressed, and speak in polite manner alteration in the DGTs information system
8. Breaking the norms of decency that can damage public image and
dignity of DGT
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Note: As stipulated in the Minister of Finance Regulation Number 1/PM.3/2007
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.
A forementioned units are called Internal Compliance Units, which carry out the
158 following internal control function:
1. internal control monitoring;

2. risk management monitoring;
2012 Annual Report
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
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.
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Efforts to develop risk management in DGT throughout 2012 are as follows:
1. establish KPI for Risk Management;

2. implement risk management in all tax offices;
3. optimize DGTs 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.
As part of the corruption prevention and eradication, DGT held World Anti-
2012 Annual Report

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.
The commemoration of World Anti-Corruption Day in 2012 with the theme

DGTs Hope and Commitment of Anti-Corruption, was organized to maintain
and improve anti-corruption commitments, integrity, and synergy of all DGTs
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:
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1. Photo Exhibition of DGTs Hope and Commitment of Anti-Corruption, from
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 (Whistle-
blowing) in DGT. The issuance of the Presidential Instruction Number 17 Year 2011
has reinforced DGTs commitment to implement a good Whistle-blowing System.
DGTs Whistle-blowing System adopts three principles, as follows.
160
1. Prevention Principle, which prevents the perpetrator to conduct violations,
including:
a. stipulation of whistle-blowing regulation and campaign which make
2012 Annual Report
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-blowers 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.
3. Implement Proper Investigation Principle, such as:
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a. each report is handled appropriately and consistently;

b. emphasis on the approach of Fiscal Crime against DGTs 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.
DGTs Complaint Channel
Direct Help Desk of Directorate of Internal Compliance and Apparatus

Transformation
Indirect Phone: (021) 52970777 or Kring Pajak 500200
e-Mail: kode.etik@pajak.go.id or pengaduan@pajak.go.id
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.
2012 Annual Report

The implementation of whistle-blowing system in DGT has proven to work well.
This is in accordance with the assessment made by the Presidential Working Unit
for Development Monitoring and Control (Unit Kerja Presiden Bidang Pengawasan
dan Pengendalian Pembangunan/UKP4). UKP4 has evaluated the performance of
government institutions in the corruption prevention and eradication throughout

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.
G. Compliance Monitoring
BUREAUCRATIC REFORM
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 DGTs 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 DGTs 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 DGTs excellent service guidelines, but still need improvement.
H. Compliance Assessment
162
The assessment of internal compliance in DGT is conducted based on the Director
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
2012 Annual Report
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 DGTs assets;
4. securing DGTs 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;
2. tax objection;
BUREAUCRATIC REFORM
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 states 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 employees disciplinary fostering efforts is
carried out based on the prevailing regulations. Sanctions impose on officials who
are convicted based on the results of the investigation is conducted by his/her
2012 Annual Report

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.

Number of Disciplinary Sanction Imposement, 20112012
Year
Legal Basis Type of Sanction
2012 2011
The Minister of Finance Regulations Warning:
No. 87/PMK.01/2010 & First Warning Letter 0 43
No. 41/PMK.01/2011 Second Warning Letter 0 12
Third Warning Letter 0 2
BUREAUCRATIC REFORM
Written Warning 0 32
Government Regulation Light Degree:

No. 53 Year 2010 Oral Reprimand 30 26
Reprimand Letter 35 27
Dissatisfaction Statement Letter 29 33
Medium Degree:
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
Severe Degree:
Demotion to One Rank Lower for 3 years 16 5

Rotation in terms of Demotion 0 0
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
Government Regulation No. 4 Year 1966 Temporary Dismissal of Position 6 4
TOTAL 226 263

Information Disclosure
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
conducted by DGT is an embodiment of DGTs commitment to meet the publics
right on information needs.
2012 Annual Report
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 DGTs ability to provide answers of any request for public
information.
BUREAUCRATIC REFORM
DGT provides important information that can be used by stakeholders, such as

information of DGTs 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 DGTs internal

bulletins, namely Berita Pajak and e-Magazine which are published monthly.
Through the bulletin, DGTs 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 DGTs employee or non-
employee, 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 DGTs Website 165
Vision and mission
Main tasks and functions
2012 Annual Report

Organizational structure and officers name
Office address and phone numbers, facsimile, e-mail, and other information
Statistics of national tax revenues
Audited Financial Statements
Summary of program and activities

Tax regulations issued by DGT
Information related to public information access
Information related to complaint procedures through whistle-blowing system
Announcement of procurement
ana K. BUREAUCRATIC REFORM

Afriganist
Photo by
05.
166
Social Responsibility
170 Employee Health Insurance Improvement Program
171 Establishment of Tax Center
172 Other Social Activities
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 Directorate General of Taxes 2012 Annual Report
168
Photo by
South Sulawesi
Makassar,
Tomy Nur
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
management of impact.
2012 Annual Report

DGT as a government institution under the Ministry of Finance carries out tasks in
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, DGTs social responsibility program covers aspects of
SOCIAL RESPONSIBILITY
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 DGTs desires to provide a decent health
benefits for their employees. It is because the health benefits from social health
insurance (Health Insurance for Civil Servants) received by employees and their
families considered to be less adequate in service quality.
2012 Annual Report
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
employees 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
DGTs 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
Number of Participant
Insurance Package Job Position of Participant
(employee and family)
Platinum VIP Echelon II Officials 34
Gold VIP Echelon III Officials 360

High-Level Functional Officials
Gold 1 Echelon IV Officials 5,925

Staff
Low to Mid-Level Functional Officials
Total 6,269
Establishment of Tax Center
171
2012 Annual Report

DGTs commitment toward social and community development aspect is
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.
Other Social Activities
Photo by Arief Sul

istiadhi
172
2012 Annual Report
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 Employees 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 DGTs 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 DGTs 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

Photo by M. Set
iawan
1. Social Relief
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.
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

176
2012 Annual Report
STATISTICS
Photo by Afriganistana K.
Gunung Kidul,
Special Region of Yogyakarta
Number of Taxpayers, 20082012
177
Type of Taxpayer 2012 2011 2010 2009 2008
Individual 22,131,323 19,881,684 16,880,649 13,861,253 8,807,666
2012 Annual Report

Treasurer 545,232 507,882 471,833 441,986 392,509
Corporate 2,136,014 1,929,507 1,760,108 1,608,337 1,481,924
Total 24,812,569 22,319,073 19,112,590 15,911,576 10,682,099
Note: Based on data cleansing in 2012

Database of Land and Building Tax Object, 20102012
Total Sismiop Digital Map

Year
Village/ Village/ Village/
Tax Object % Tax Object % %
Sub-District Sub-District Sub-District
2010 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
STATISTICS
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, 20082012
Filing Year 2012 2011 2010 2009 2008
Total Taxpayers 117,092 120,790 61,651 58,880 43,897
Source: SIDJP and SIPMod database
Number of Taxpayers Using e-Filing, 20082012
Filing Year 2012 2011 2010 2009 2008
Total Taxpayers 21,799 9,850 4,941 2,427 1,619
Source: e-Filing database

Annual Income Tax Return-Filing Compliance Ratio, 20082012
178
Description 2012 2011 2010 2009 2008
Number of Taxpayers Obliged to File Annual Income Tax Return 17,659,278 17,694,317 14,101,933 9,996,620 6,341,828
2012 Annual Report
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
Number of Annual Income Tax Return Filed 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

Compliance Ratio 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%
Notes:
Number of Taxpayers Obliged to File Annual Income Tax Return is the number of taxpayers that administratively obliged as of
January 1.
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.
STATISTICS
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, 20082012
179
No. Description 2012 2011 2010 2009 2008
1 DGT Tax Revenues Excluding Oil & Gas Income Tax 752.37 669.65 569.35 494.49 494.09
(trillion rupiah)
2012 Annual Report

2 DGT Tax Revenues Including Oil & Gas Income Tax 835.83 742.74 628.23 544.53 571.11
(trillion rupiah)
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: 20082011 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, 20032012
DGT Tax Revenues DGT Tax Revenues

Domestic
STATISTICS
Excluding Oil & Including Oil & Gas Contribution Contribution
Year Revenues
Gas Income Tax Income Tax (%) (%)
(trillion rupiah)
(trillion rupiah) (trillion rupiah)
(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)
Revenue per Type of Tax, 20032012 (trillion rupiah)
180 VAT & Sales Tax Revenues Tax Revenues

Non-Oil & Tax on Land & Excluding Oil Including Oil
Oil & Gas
Year Gas Income Luxury Building Tax Other Taxes & Gas Income & Gas Income
Income Tax
Tax Goods Tax Tax
2012 Annual Report
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: 20032011 Tax Revenues (including Conveyance Tax) data from the Government Financial Report
STATISTICS
Tax Ratio, 20082012
Description 2012 2011 2010 2009 2008
Gross Domestic Product of Current Price 8,234.48 7,427.09 6,436.27 5,606.20 4,948.69
(trillion rupiah)
State Tax Revenues 1,016.24 873.87 723.31 619.92 658.70

(trillion rupiah)
Local Tax Revenues (trillion rupiah) 64.21 62.10 46.03 42.89 36.94
Natural Resources Revenues 217.16 213.82 168.83 138.96 224.46

(trillion rupiah)
Tax Ratio
a. Tax Ratio (State Tax Revenues + Local 15.76 15.48 14.58 14.30 18.59
Tax Revenues + Natural Resources
Revenues compared to GDP)
b. Tax Ratio 13.12 12.60 11.95 11.82 14.06

(State Tax Revenues + Local Tax
Revenues compared to GDP)
c. Tax Ratio 12.34 11.77 11.24 11.06 13.31

(State Tax Revenues compared to
GDP )
Source: 2007 2013 State Budget

Statistics Indonesia
Tax Revenues by Business Classification, 20112012
14.3329
A
14.0677
0.0514
B
0.0938 181
71.1976
C Code Business Classification
60.4359
2012 Annual Report

A farming, hunting, and forestry
225.3072
D B fishery
245.5425
C mining and excavation
10.9655
E D manufacturing
8.0936
E electricity, gas, and water
28.3082
F

28.9520 F construction
G wholesaler and retailer, car repair, motorcycle,

101.5719
G and personal & households goods
112.3466
H provision of accommodation and
2.2824 food & beverages
H
2.6914 I transportation, warehousing, and communication
36.3944 J financial broker

I
38.3263
K rental services and services company
STATISTICS
68.9774 L governmental, defense, and compulsory social
J security
76.1874
M education services
28.8652
K
32.2843 N health services and social activities
O services and other activities

17.9893
L
22.2990 P individual services
Q institution and other extra ordinary

1.0151
M international institution
1.1738
X activities which unclear description
1.5895
N Z land and building tax
1.9186
5.1217
O
5.5373
3.4728
P
4.2839
2011
0.0014
Q
0.0019 2012
11.2435 Source:
X
13.0158 Tax Revenues Dashboard as of December 29, 2012
29.8799
Z
8.4206
0 50 100 150 200 250
trillion rupiah
Arrears of Income Tax and VAT & Sales Tax on Luxury Goods, 20082012 (trillion rupiah)
182 Beginning
Year Addition Payment Deduction Ending Balance
Balance
2008 27.32 27.39 11.26 16.37 38.34

2012 Annual Report
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, 20082012 (trillion rupiah)
Beginning
Year Balance 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

STATISTICS
2011 16.15 38.36 3.39 34.19 20.32
2012 20.32 36.49 3.08 33.42 23.39
Note: 20082012 data including Conveyance Tax
Tax Dispute Settlement, 20102012
VAT & Sales Tax on Luxury

Income Tax Land & Building Tax
Goods
Description
2012 2011 2010 2012 2011 2010 2012 2011 2010
Amendment 824 751 805 663 658 558 3,754 3,239 6,762
Objection 2,966 3,525 2,090 6,610 6,242 3,101 7,070 6,358 7,331
Basic Tax Deduction - - - - - - 21,434 26,561 17,435
Deduction or Annulment of 6,674 5,562 4,595 8,831 7,338 4,961 1,717 2,203 1,550
Administrative Penalties
Deduction or Cancellation of 976 1,312 961 1,473 1,719 891 123,543 7,985 4,837
Notice of Tax Assessment
Deduction or Cancellation of 1,684 948 567 1,521 1,143 486 46 - -

Notice of Tax Collection
Cancellation of Audit Result/ 7 5 9 72 29 18 - - -

Notice of Tax Assessment as a
Result of Audit
Total 13,131 12,103 9,027 19,170 17,129 10,015 157,564 46,346 37,915
DGT Employee Distribution, 2012
Rank Group Gender Education Level

183
Job Position Total
up to High Diploma Diploma Diploma Under Post
I II III IV Men Women School I II III Graduate
Graduate
Graduate
2012 Annual Report

Echelon I official 1 0 0 0 1 1 0 0 0 0 0 0 0 1
Echelon II official 43 0 0 0 43 39 4 0 0 0 0 2 33 8
Echelon
Echelon III official 572 0 0 19 553 496 76 1 0 0 1 39 512 19
Echelon IV official 3,875 0 0 3,265 610 3,214 661 233 4 4 81 1,524 2,023 6
Total 4,491 0 0 3,284 1,207 3,750 741 234 4 4 82 1,565 2,568 34
6,285 0 1,399 4,882 4 4,345 1,940 254 178 2 1,864 3,493 494 0
Structural
Account Representative
Treasurer 474 0 460 14 0 371 103 37 280 0 110 47 0 0

Non-Echelon
Tax Bailiff 668 0 448 220 0 655 13 180 234 0 104 150 0 0
Operator Console 683 0 676 7 0 669 14 14 420 0 201 48 0 0
Tax Objection Reviewer 712 0 19 692 1 481 231 0 0 0 124 447 141 0
General Staff 13,331 1 7,974 5,336 20 8,909 4,422 3,477 2,831 5 3,528 3,245 244 1
Total 22,153 1 10,976 11,151 25 15,430 6,723 3,962 3,943 7 5,931 7,430 879 1
Total of Structural Employee 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
Expert Tax Auditor Level III (highest) 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
STATISTICS
65 1,369 0 1344 90 1 2 0 48 170 0
Tax Auditor
Expert Tax Auditor Level I (lowest) 1,434 0 1,213
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
Total 4,309 0 729 3,327 253 3,960 349 41 8 1 950 2,450 857 2
Expert Appraiser Level III (highest) 3 0 0 2 1 1 2 0 0 0 0 1 2 0
Expert Appraiser Level II 62 0 0 62 0 60 2 0 0 0 0 42 20 0
Expert Appraiser Level I (lowest) 59 0 3 56 0 43 16 0 0 0 0 55 4 0

Appraiser
Skilled Appraiser Level III 44 0 0 44 0 41 3 20 0 11 10 3 0 0
Skilled Appraiser Level II 54 0 4 50 0 51 3 16 0 0 26 12 0 0

Functional
Skilled Appraiser Level I (lowest) 85 0 85 0 0 82 3 3 0 0 63 19 0 0
Total 307 0 92 214 1 278 29 39 0 11 99 132 26 0
Expert Computer Admin. Level II 10 0 0 10 0 9 1 0 0 0 0 7 3 0

Computer Administrator
Expert Computer Admin. 27 0 0 27 0 23 4 0 0 0 0 26 1 0

Level I (lowest)
Skilled Computer Admin. 3 0 0 3 0 3 0 0 0 0 3 0 0 0

Level III (highest)
Skilled Computer Admin. 13 0 0 13 0 11 2 0 0 0 10 3 0 0

Level II
Total 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

Medic
Expert Dentist Level II 1 0 0 1 0 0 1 0 0 0 0 1 0 0
Total 3 0 0 1 2 0 3 0 0 0 0 3 0 0
Total of Functional Employee 4,672 0 821 3,595 256 4,284 388 80 8 12 1,062 2,621 887 2
Grand Total 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
Employee Education and Training, 2012
184 Number of Number of Total Number of

Organizer Participant Training Hours
Training Type Training Hours
DGT 319 23,569 8,389 319,594

2012 Annual Report
Financial Education and Training Agency 353 12,711 18,650 880,089
Others
A. Domestic 8 70 848 2,400
B. Foreign (short course)
1. OECD 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
STATISTICS
9. Contact Center World 1 1 40 40
10. CWC Energy School & 1 3 40 120

Van Meurs Corp
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
Total 729 36,474 28,855 1,208,403

Staff in Education Assignment, 2012
185
Education Level
Organizer Total
Post
Diploma III Diploma IV Graduate
Graduate
2012 Annual Report

State College of Accounting 9 156 - - 165
Australian Development Scholarships - - 25 4 29
HRD Education and Training Center, - - 43 1 44

Financial Education and Training Agency
Fiscal Policy Office - - 5 - 5
Joint Japan/World Bank Graduate - - 1 - 1

Scholarship Program
Others - - 2 - 2
Total 9 156 76 5 246
STATISTICS
Photo by Afriganista
na K.
ta
my Nurse
Photo by
To
Indonesias Tax Treaty Network
No. Country Effective Date
1 Algeria 1 January 2001
2 Australia 1 July 1993

186
3 Austria 1 January 1989
4 Bangladesh 1 January 2007

2012 Annual Report
5 Belgium 1 January 1975
Renegotiation 1 January 2002
6 Brunei Darussalam 1 January 2003
7 Bulgaria 1 January 1993
8 Canada 1 January 1980

9 China, Peoples 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

STATISTICS
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 Peoples 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 1 June 1994
Renegotiation II 1 January 2004

No. Country Effective Date
30 New Zealand 1 January 1989
31 Norway 1 January 1991

187
32 Pakistan 1 January 1991
33 Philippines, The Republic of 1 January 1983
2012 Annual Report

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
STATISTICS
45 Sri Lanka 1 January 1995
46 Sudan 1 January 2001
47 Sweden 1 January 1990
48 Switzerland 1 January 1990
49 Syria 1 January 1999
50 Taiwan 1 January 1996
51 Thailand 1 January 1983
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
57 USA 1 February 1991
Renegotiation 1 February 1997
58 Uzbekistan 1 January 1999
59 Venezuela 1 January 2001
60 Vietnam 1 January 2000

List of Tax Center
No. University/Institution RTO

188
1. Universitas Syiah Kuala Aceh RTO
2. Universitas Sumatera Utara North Sumatera I RTO

2012 Annual Report
3. Sekolah Tinggi Ilmu Ekonomi Indonesia
4. Institut Agama Islam Negeri Sumatera Utara
5. Universitas Sriwijaya South Sumatera &

Bangka Belitung Islands RTO
6. Politeknik Universitas Sriwijaya
7. Universitas Muhammadiyah Palembang

8. Universitas Bina Darma
9. Universitas Bangka Belitung
10. Universitas Andalas West Sumatera & Jambi RTO
11. Universitas Jambi
12. Universitas Bung Hatta
13. Universitas Negeri Padang

STATISTICS
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 West Jakarta RTO
24. Program Pasca Sarjana Universitas Trisakti
25. Universitas Mercu Buana
26. Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia
27. Universitas Bakrie South Jakarta RTO
28. Universitas Pancasila
29. Sekolah Tinggi Ekonomi Keuangan Perbankan Indonesia
30. Asian Banking Finance and Informatics (ABFI) Institute

Perbanas
189
31. Universitas Nasional
32. Universitas Pembangunan Nasional Veteran Jakarta
2012 Annual Report

33. Universitas Satya Negara Indonesia
34. Indonesia Banking School
35. Universitas Bunda Mulia North Jakarta RTO
36. Institut Bisnis dan Informatika Indonesia
37. Universitas Katolik Indonesia Atma Jaya Special Jakarta RTO

38. Ikatan Akuntansi Indonesia
39. Universitas Kristen Krida Wacana Large Taxpayer RTO
40. Politeknik Pos Indonesia
41. Universitas Sultan Ageng Tirtayasa Banten RTO
42. Sekolah Tinggi Akuntansi Negara
43. Universitas Pelita Harapan
STATISTICS
44. Universitas Islam Negeri Syarif Hidayatullah
45. Universitas Muhammadiyah Ciputat
46. Universitas Padjadjaran West Java I RTO
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 West Java II RTO
56. Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
57. Universitas Presiden
58. Universitas Pakuan
59. Universitas Sutaatmadja

190
60. Universitas Diponegoro Central Java I RTO
61. Universitas Islam Sultan Agung

2012 Annual Report
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 Central Java II RTO
70. Universitas Negeri Sebelas Maret
71. Universitas Setia Budi Surakarta
72. Universitas Muhammadiyah Surakarta

STATISTICS
73. Universitas Muhammadiyah Magelang
74. Universitas Gadjah Mada Special Region of

Yogyakarta RTO
75. Universitas Pembangunan Nasional Veteran Yogyakarta
76. Universitas Negeri Yogyakarta
77. Universitas Kristen Duta Wacana
78. Politeknik Universitas Surabaya East Java I RTO
79. Universitas Kristen Petra Surabaya
80. Universitas Pembangunan Nasional Veteran Jawa Timur
81. Universitas Muhammadiyah Sidoarjo East Java II RTO
82. Universitas Muhammadiyah Ponorogo
83. Universitas Trunojoyo
84. Universitas Madura
85. Universitas Merdeka Madiun
86. Universitas Negeri Jember East Java III RTO
87. Universitas Brawijaya
88. Universitas Negeri Malang
89. STAIN Kediri
90. Universitas Islam Negeri Maulana Malik Ibrahim Malang

191
91. Universitas Mulawarman East Kalimantan RTO
92. Universitas Balikpapan
2012 Annual Report

93. Universitas Borneo
94. Universitas Tanjung Pura West Kalimantan RTO
95. Universitas Lambung Mangkurat South & Central Kalimantan

RTO
96. Universitas Palangkaraya
97. Sekolah Tinggi Ilmu Ekonomi Indonesia Kayutangi

Banjarmasin
98. Universitas Sam Ratulangi North & Central Sulawesi,

Gorontalo, and North Maluku
RTO
99. Universitas Patria Artha South, West & Southeast

Sulawesi RTO
100. Politeknik Universitas Ujung Pandang
101. Sekolah Tinggi Ilmu Ekonomi Bungaya Makassar
STATISTICS
102. Universitas Udayana Bali RTO
103. Universitas Warmadewa
104. Universitas Pendidikan Ganesha
105. Universitas Mataram Nusa Tenggara RTO
106. Sekolah Tinggi Ilmu Ekonomi dan Akademi

Manajemen Mataram
107. Universitas Nusa Nipa

07.
192
Office Information
195 Organization and Procedures Legal Basis
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 Directorate General of Taxes 2012 Annual Report
194
Photo by Aldry Tambunan
Papua
Sentani,
Organization and Procedures Legal Basis
DGT Head Office 195
The Minister of Finance Regulation Number 184/PMK.01/2009 concerning

Organization and Procedures of the Ministry of Finance.
2012 Annual Report

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/
PMK.01/2012.
OFFICE INFORMATION
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.
Organizational Structure
Head Office
Directorate General of
196 Taxes
2012 Annual Report
Senior Advisor of Senior Advisor of Tax

Tax Extensification & Supervision & Law
Intensification Enforcement
Senior Advisor of Tax Senior Advisor of Human

Services Resources Development
Directorate of Directorate of Directorate of Directorate of Tax

Directorate of Audit Directorate of
Taxation Taxation Intelligent & Extensification &
& Collection Objection & Appeal
Regulations I Regulations II Investigation Valuation
OFFICE INFORMATION
Sub-Directorate Sub-Directorate
of General Sub-Directorate Sub-Directorate
Provisions and Tax of Income Tax Sub-Directorate Sub-Directorate
of Tax of Tax Deduction
Procedures & Tax Regulation for of Audit Planning of Intelligent
Extensification & Objection
Collection with Corporate
Coerce Warrant
Regulation
Sub-Directorate of Withholding Sub-Directorate Sub-Directorate Sub-Directorate
of VAT Tax & Individual of Audit of Financial of Data of Appeal &
Regulation for Income Tax Technique & Engineering Collection Lawsuit I
Industrial Regulation Controlling
Sub-Directorate
of VAT Sub-Directorate Sub-Directorate Sub-Directorate
Regulation Sub-Directorate
of Tax Treaty of Audit of Preliminary Sub-Directorate
for Trade and of Appeal &
Service & Other & International for Special Evidence of Valuation I
Lawsuit II
Indirect Taxes Cooperation Transaction Verification
Regulation
Sub-Directorate
of Land and Sub-Directorate Sub-Directorate Sub-Directorate
Building Tax & of Legal of Audit Support of Review &
Conveyance Tax of Investigation of Valuation II
Assistance & Cooperation Evaluation
Regulation
Sub-Directorate
Sub-Directorate
of Tax Regulation
of Tax Collection
Harmonization
Functional Functional Functional Functional Functional Functional

Position Group Position Group Position Group Position Group Position Group Position Group
197
2012 Annual Report

Secretariat of
the Directorate General
Organization Personnel Finance Equipment General

& Procedures Division Division Division Affairs
Division Division
Directorate Directorate of Directorate of Directorate of

Directorate of Information & Directorate of
of Potency, Dissemination, Internal Compliance
Tax Information Communication Business Process
Compliance & Services & & Apparatus Technology
Technology Transformation
Revenue Public Relation Transformation Transformation
OFFICE INFORMATION
Sub-Directorate
Sub-Directorate Sub-Directorate Sub-Directorate
Sub-Directorate Sub-Directorate of Information
of Operational of Internal of Dissemination
of Tax Potency of Dissemination System Analysis
Service Compliance Development
& Evaluation
Sub-Directorate Sub-Directorate Sub-Directorate Sub-Directorate Sub-Directorate

Sub-Directorate
of Tax Policies of Operational of Internal of Hardware of Tax Services
of Tax Services
Impact Support Investigation Development Development
Sub-Directorate Sub-Directorate Sub-Directorate Sub-Directorate

of Taxpayers of System & of Computer of Law
of Public of Organizational
Compliance & Infrastructure Application Enforcement
Relation Transformation
Monitoring Monitoring Development Development
Sub-Directorate Sub-Directorate Sub-Directorate Sub-Directorate

of Tax of Human of Tax
of Revenue Extensification
Resource
Administration & Cooperation & Management & Intensification
Evaluation Partnership Development Development
Sub-Directorate Sub-
of Employees Directorate of
Competency Transformation
& Capacity
Development Management
Functional Functional Functional Functional Functional Functional

Position Group Position Group Position Group Position Group Position Group Position Group
Large Taxpayer Regional Tax Office and Jakarta Special Regional Tax Office
198
Regional Tax
Office
2012 Annual Report
Division of
General Affairs
Legal Support & Administrative &

Personnel Finance
Reporting Household
Sub-Division Sub-Division
Audit,
Technical & Dissemination, Division of
Investigation Functional
Consultation Services & Public Objection &
& Collection Position Group
Division Relation Division Appeal
Division
OFFICE INFORMATION
Audit Assistance
Computer Dissemination
& Internal Objection &
Technical Assistance
Compliance Appeal I Section
Support Section Section
Section
Consultation Investigation Tax Services

Objection &
Assistance Administration Assistance
Appeal II Section
Section Section Section
Tax Collection Objection

Tax Data & Public Relation
Assistance & Appeal III
Potency Section Section
Section Section
Objection
& Appeal IV
Section
Large Taxpayer
Office/Medium
Taxpayer Office
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

Legal Support Administrative
Personnel Finance
& Reporting & Household
Division of Audit, Dissemination, Division of Tax

Technical & Cooperation, Functional
Investigation Services & Deduction,
Consultation Tax Position
Extensification & Collection Public Relation Objection &
Division Group
& Valuation Division Division Appeal
OFFICE INFORMATION
Computer Audit Tax
Section of Dissemination
Technical Assistance Deduction,
Taxation Assistance
Support & Internal Objection
Cooperation Section
Section Compliance & Appeal I
Section Section
Consultation Section of Tax Tax Services Tax

Assistance Extensification Investigation Assistance Deduction,
Section Assistance Administration Section Objection
Section & Appeal II
Section
Section
Tax Data Public
of Data
& Potency Tax Collection Relation Tax
Collection
Section Assistance Section Deduction,
& Valuation
Section Objection
Assistance
& Appeal III
Section
Section of Tax
Imposition Tax
Assistance Deduction,
Objection
& Appeal IV
Medium Section
Taxpayer
Office/ Small
Taxpayer
Office
Large Taxpayer Office and Medium Taxpayer Office
200
Tax Office
2012 Annual Report
Tax Data & Information Audit & Internal

Tax Services Section Tax Collection Section
Processing Section Compliance Section
Functional Position Group

OFFICE INFORMATION
Small Taxpayer Office
Tax Offices
Tax Data & Information Audit & Internal

Tax Services Section Tax Collection Section
Processing Section Compliance Section
Functional Position Group

201
2012 Annual Report

General Affairs
Sub-Division
Monitoring & Monitoring & Monitoring & Monitoring &

Consultation I Section Consultation II Section Consultation III Section Consultation IV Section

OFFICE INFORMATION
Sub-Division of
General Affairs
Tax Extensification Monitoring & Monitoring & Monitoring & Monitoring &
Section Consultation I Section Consultation II Section Consultation III Section Consultation IV Section
Tax Services, Dissemination, and Consultation Offices
202
Tax Services,
Dissemination, and
Consultation Offices
2012 Annual Report
Administrative
Officers
Functional
Position Group
Taxation Data and Document Processing Center
Taxation Data and

Document Processing
Center
OFFICE INFORMATION
General Affairs & Internal

Compliance Division
Household, Personnel &

Administrative & Finance
Internal Compliance
Sub-Division
Sub-Division
Document Receiving & Document Scanning &

Storing Division Data Recording Division
Document Collecting & Document Scanning

Receiving Sub-Division Sub-Division
Document Storing & Data Recording &

Lending Sub-Division Transferring Sub-Division
Functional
Position Group
Taxation Data and Document Processing Office
203
Taxation Data
and Document
Processing Office
2012 Annual Report

Administrative
& Internal
Compliance
Sub-Division
Document Document
Verification Maintenance &

Section Service Section
External Data Processing Office
Functional
Position Group
External Data
Processing Office
Administrative
& Internal
OFFICE INFORMATION
Compliance
Sub-Division
Data Processing Data Recording

& Operational & Transferring
Support Section Section
Information and Complaint Services Office

Functional
Position Group
Information
and Complaint
Services Office
Administrative
& Internal
Compliance
Sub-Division
Operational Service Quality

Section Assurance Section
Functional
Position Group
Office Addresses
Aceh RTO
204 Jl. Tgk Chik Ditiro, GKN Gd. B
Banda Aceh 23241
Tel. (0651) 33254, 31274
2012 Annual Report
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
Subulussalam STO
Jl. Teuku Umar No. 63
OFFICE INFORMATION
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
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
North Sumatera II RTO
Jl. Kapten M.H. Sitorus No. 2 205
Pematang Siantar 21116
Tel. (0622) 27388, 27594, 27483
2012 Annual Report

Fax. (0622) 432466
Tebingtinggi STO Kisaran STO Rantau Prapat STO

Jl. Mayjen Sutoyo No.32 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
OFFICE INFORMATION
Komp. Ruko Ganda Uli, Balige 22315 Kabanjahe 22151
Tel. (0632) 21758, 21759 Tel. (0628) 21052
Fax. (0632) 21756 Fax. ( 0628) 22164
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
Bangkinang STO Pangkalan Kerinci STO Tanjung Balai Karimun STO
206 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
2012 Annual Report
Fax. (0777) 328831

Bintan STO
Jl. Jend. A. Yani No.22
Tanjung Pinang 29124
Tel. (0771) 21864, 312916
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

OFFICE INFORMATION
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
Palembang Seberang Ulu STO Baturaja STO Lubuklinggau STO
Jl. A. Yani No.59, 14 Ulu Jl. DR. Moch. Hatta No.649 Jl. Garuda No. 7 Kayu Ara 207
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
2012 Annual Report

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. Jend. Sudirman No.19 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
Bangka STO
Jl. Raya Sungailiat, Selindung Baru
OFFICE INFORMATION
Pangkalpinang 33117
Tel. (0717) 421396, 424090
Fax. (0717) 422285
Bengkulu & Lampung RTO

Jl. Pangeran Emir M. Noer No. 5A
Bandar Lampung 35215
Tel. (0721) 485673, 488251
Fax. (0721) 471257
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
Bandar Lampung 35401 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
Large Taxpayer Regional Office
208 Jl. Medan Merdeka Timur 16
Jakarta Pusat
Tel. (021) 3518513, 3524015
2012 Annual Report
Fax. (021) 3520680
LTO I LTO II LTO III

Jl. Medan Merdeka Timur 16 Jl. Medan Merdeka Timur 16 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
LTO IV
Jl. Tebet Raya No. 9
Jakarta Selatan
Tel. (021) 8306505
Fax. (021) 8306248
Jakarta Special RTO

OFFICE INFORMATION
Gd. A2 Jl. Jend. Gatot Subroto 40-42

Tel. (021) 5251609 ext. 2208-09
Fax. (021) 5225133
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 & Oil & Gas Sector Tax Office
K-Link Office Tower Expatriate Tax Office Jl. TMP Kalibata
Jl. Jend. Gatot Subroto Kav. 59A Jl. TMP Kalibata Jakarta Selatan
Jakarta Selatan Tel. (021) 79194783, 79194831
Jakarta Selatan
Tel. (021) 79181006/9, 7975357
Tel. (021) 30435904-07 Fax. (021) 79194852
Fax. (021) 7980022
Fax. (021) 30435908-09
Central Jakarta RTO
Gedung Utama Jl. Jend. Gatot Subroto No. 40-42 209
Tel. (021) 52904840
2012 Annual Report

Fax. (021) 5736066
Central Jakarta MTO Jakarta Menteng I STO Jakarta Menteng II STO

Jl. M.I. Ridwan Rais No. 5A-7 Lt. 6-7 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
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
OFFICE INFORMATION
Jl. Penjernihan I No.36 Jl. KH. Mas Mansyur No. 71 Jl. KH. Mas Mansyur No. 71
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
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
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
West Jakarta RTO
210 Gedung Utama Jl. Jend. Gatot Subroto No. 40-42
Tel. (021) 5734791, 5736091
2012 Annual Report
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
OFFICE INFORMATION
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

Gedung Utama Jl. Jend. Gatot Subroto No. 40-42
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 Jakarta Selatan 12840 Jakarta Selatan 12820
Tel. (021) 3447972 Tel. (021) 7949574, 7949575 Tel. (021) 8296869, 8296937
Fax. (021) 3447971 Fax. (021) 7991035 Fax. (021) 8296901
Jakarta Setiabudi I STO Jakarta Setiabudi II STO Jakarta Setiabudi III STO
Jl. Rasuna Said Blok B Kav.8 Jl. Rasuna Said Blok B Kav.8 Jl. Raya Pasar Minggu No.11 211
Jakarta Selatan 12190 Jakarta Selatan 12190 Jakarta Selatan 12520
Tel. (021) 5254270, 5254253 Tel. (021) 5254237, 5253622 Tel. (021) 7992961, 7993028
2012 Annual Report

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 Jakarta Selatan 12310 Jakarta Selatan 12130
Jakarta Selatan 12950 Tel. (021) 75818842, 75908704 Tel. (021) 7245785, 7245735
Tel. (021) 52920983 Fax. (021) 75818874 Fax. (021) 7246627

Fax. (021) 52921274
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
Jakarta Selatan 12250 Jakarta Selatan 12560 Jakarta Selatan 12510
Tel. (021) 5843105 Tel. (021) 78843521-23, 78843519 Tel. (021) 7816131-4
Fax. (021) 5860786 Fax. (021) 78836258 Fax. (021) 78842440
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. M.I. Ridwan Rais No. 5A-7 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
Jakarta Kramat Jati STO Jakarta Duren Sawit STO Jakarta Pasar Rebo STO
212 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
2012 Annual Report
North Jakarta RTO

Tel. (021) 2526791-2
Fax. (021) 52970862
North Jakarta MTO Jakarta Penjaringan STO Jakarta Tanjung Priok STO
Jl. M.I. Ridwan Rais No. 5A-7 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
OFFICE INFORMATION
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
Jl. Jend. Sudirman No. 34
Serang 42118
Tel. (0254) 200603, 214545
Fax. (0254) 200744
Tangerang MTO Serang STO Serpong STO

Komp. Pemerintahan Kota Tangerang Jl. Jend. A. Yani No.141 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
West Tangerang STO East Tangerang STO Cilegon STO
Jl. Imam Bonjol No.47 Karawaci Komp. Pemerintahan Kota Tangerang Jl. Jend. A. Yani No.126
213
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
2012 Annual Report

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

West Java I RTO
Jl. Asia Afrika No. 114
Bandung 40261
Tel. (022) 4231375, 4232195
Fax. (022) 4232198, 4235042
Bandung MTO Sukabumi STO Cianjur STO
OFFICE INFORMATION
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
Garut STO
Jl. Pembangunan No. 224
Garut 44154
Tel. (0262) 540242
Fax. (0262)234608
Majalaya STO Soreang STO Sumedang STO
214 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
2012 Annual Report
Fax. (022) 6072125 Fax. (022) 6868427 Fax. (022) 7337086
West Java II RTO

Jl. A Yani No. 5
Bekasi 17147
Tel. (021) 88965462
Fax. (021) 88959943, 88958778
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

OFFICE INFORMATION
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
Central Java RTO
Jl. Imam Bonjol No.1D 215
Semarang 50381
Tel. (024) 3540416,3545075
2012 Annual Report

Fax. (024) 3540416
Semarang MTO Tegal STO Pekalongan STO

Jl. Pemuda No.2, GKN 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
OFFICE INFORMATION
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 Jl. Jend. Sudirman No. 64 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
Central Java II RTO
216 Jl. MT Haryono No.5, Manahan
Surakarta
Tel. (0271) 713552, 730460
2012 Annual Report
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
OFFICE INFORMATION
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. Jend. Sudirman No.25 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
Special Region of Yogyakarta RTO

Jl. Ring Road Utara No.10 Maguwoharjo
Sleman 55282
Tel. (0274) 4333951-3
Fax. (0274) 4333954
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. Ring Road Utara No.10 Maguwoharjo 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
East Java I RTO
Jl. Jagir Wonokromo No. 104 217
Surabaya
Tel. (031) 8482480, 8481128
2012 Annual Report

Fax. (031) 8481127
Surabaya MTO Surabaya Sukomanunggal STO Surabaya Pabean Cantikan STO

Jl. Jagir Wonokromo No.104 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 Gubeng STO Surabaya Tegalsari STO Surabaya Wonocolo STO
Jl. Sumatera No.22-24 Jl. Dinoyo No.111, GKN II Jl. Jagir Wonokromo No. 104
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 Jl. Dinoyo No.111, GKN II
OFFICE INFORMATION
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 Jl. Dinoyo No.111, GKN II Jl. Jagir Wonokromo No. 100
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

Jl. Jagir Wonokromo No. 100
Surabaya
Tel. (031) 8483906-7, 8483909
Fax. (031) 8483905
East Java II RTO
218 Jl. Raya Juanda No.37, Semambung
Sidoarjo 61254
Tel. (031) 8672483, 8672484
2012 Annual Report
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
OFFICE INFORMATION
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
East Java III RTO

Jl. S.Parman No. 100
Malang 65122
Tel. (0341) 403461, 403333
Fax. (0341) 403463
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
North Malang STO South Malang STO Probolinggo STO
Jl. Jaksa Agung Suprapto No.29 31 Jl. Merdeka Utara No.3 Jl. Mastrip No.169-171 219
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
2012 Annual Report

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
OFFICE INFORMATION
Tel. (0354) 680623 Tel. (0338) 671969, 672167 Tel. (0341) 429923-25
Fax. (0354) 684369 Fax. (0338) 673701 Fax. (0341) 429950
West Kalimantan RTO

Jl. Jend. A. Yani No.1
Pontianak 78124
Tel. (0561) 712635-6, 712692
Fax. (0561) 711144, 712785
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
South & Central Kalimantan RTO
220 Jl. Lambung Mangkurat No.21
Banjarmasin 70111
Tel. (0511) 3351072-73
2012 Annual Report
Fax. (0511) 3351077
Palangkaraya STO Sampit STO Pangkalanbun STO

Jl. Yos Sudarso No.5 Jl. Jend. A. Yani No.7 Jl. H.M. RafiI, 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,
OFFICE INFORMATION
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
East Kalimantan RTO

Jl. Ruhui Rahayu No.01 Ring Road
Gunung Bahagia, Balikpapan 76115
Tel. (0542) 8860721, 8860723
Fax. (0542) 8860723
Balikpapan MTO Balikpapan STO Samarinda STO

Jl. Ruhui Rahayu No.01 Ring Road Jl. Ruhui Rahayu No.01 Ring Road Jl. MT. Haryono No.17
Gunung Bahagia, Balikpapan 76115 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. Jend. Sudirman No.104 Jl. Jend. Sudirman No.54 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. Jend. Sudirman No.104 Jl. Basuki Rahmad No.42
Tarakan 77121 Samarinda 75117
Tel. (0551) 23826 Tel. (0541) 743101
Fax. (0551) 23825 Fax. (0541) 741431
South, West & SouthEast Sulawesi RTO
Jl. Urip Sumoharjo Km.4 GKN 221
Makassar 90232
Tel. (0411) 456131-32, 436242
2012 Annual Report

Fax. (0411) 456976, 456132
Makassar MTO North Makassar STO South Makassar STO

Jl. Urip Sumoharjo Km.4 GKN Jl. Urip Sumoharjo Km.4 GKN Jl. Urip Sumoharjo Km.4 GKN
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. Jend. Sudirman No.49 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
OFFICE INFORMATION
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
North & Central Sulawesi,
222 Gorontalo & North Maluku RTO
Jl. 17 Agustus No. 17 Manado 95119
Tel. (0431) 851785, 862742
2012 Annual Report
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

OFFICE INFORMATION
Jl. Yos Sudarso No.14 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. Yos Sudarso No.01 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
Singaraja STO South Badung STO North Badung STO
Gedung Keuangan Negara Gedung Keuangan Negara II Jl. Ahmad Yani No.100 223
Jl. Udayana No. 10, Singaraja Jl. Kapten Tantular No.4, Denpasar Denpasar
Tel. (0362) 27380 Tel. (0361) 263891-92 Tel. (0361) 7804483-82, 226749
2012 Annual Report

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

Nusa Tenggara RTO
Jl. Jenderal Sudirman No.36
Rembiga, Mataram 83124
Tel. (0370) 647862
Fax. (0370) 647883
West Mataram STO East Mataram STO Raba Bima STO
OFFICE INFORMATION
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 Jl. Yos Sudarso No.26
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
Papua & Maluku RTO
224 Jl. Raya Abepura Kotaraja
Jayapura 99224
Tel. (0967) 58917374 , 589178
2012 Annual Report
Fax. (0967) 589175
Ambon STO Sorong STO Jayapura STO

Jl. Raya Patimura No. 18, GKN Jl. Jend. Sudirman No.26 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
OFFICE INFORMATION
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

Document Processing Office Document Processing Office
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
Jakarta Selatan 12190 Jakarta Selatan 12190
Telp. (021) 5251239 Telp.: (021) 5250208 ext 2380
Fax. (021) 5262879 Fax. (021) 5251245
K.
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AR DJP 2012-Eng (Lowres)

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Directorate General of Taxes

Ministry of Finance of The Republic of Indonesia

2012 Annual Report

Jl. Jenderal Gatot Subroto No. 40-42

DGT Head Office,

2012 Annual Report

By carrying out the spirit of harmonization, DGT is ready to be the

9 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

38 Milestones 46 Map of DGT Operational Offices

40 Tasks and Functions

03. Management Discussion

52 Strategic Objectives Achievement 128 Financial Review

66 Operational Review 138 DGTs Strategic Plan and 2013 Performance

2012 Annual Report

151 Quality Assurance of Bureaucratic Reform

154 Internal Control System

Directorate General of Taxes

171 Establishment of Tax Center

172 Other Social Activities

196 Organizational Structure

204 Office Addresses

16 2012 Calendar of Events

22 Remarks by the Director General of Taxes

27 Board of Directors Profile

DGTs performance achievement is a result of collective contribution of all

The Plate Dance of Minangkabau

2012 Annual Report

Directorate General of Taxes

1. Percentage of tax revenues growth 56.06% 85.13% 66.74%

2. Total tax revenues 94.44% 97.26% 94.92%

4. Anti-Corruption Initiative Perception (PIAK) Index - 1)

5. Taxpayers satisfaction index 100.00% 97.18% 101.43%2)

6. Percentage of total individual taxpayers

7. Percentage of Annual Income Tax Return Filing 85.91% 84.38% 101.15%

Learning and Growth Perspective

10. Percentage of the number of complaining taxpayers 150.40% 194.58% 196.00%

12. Effectiveness level of education and communication 97.79% 87.57% 94.29%

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%

Learning and Growth Perspective

2012 Annual Report

Directorate General of Taxes

25. Bureaucratic reform index 101.99% N/A N/A

27. Percentage of executed risk mitigation 134.29% N/A N/A

12 2012 2011 2010

835,852,750,133,595 94.44 742,728,412,151,356 627,471,327,499,405

State Revenues and 885,031,926,607,755

Tax Revenues 885,026,616,511,000 835,827,927,658,775 94.44 742,719,856,032,954 627,463,423,329,213

Non-Tax Revenues 5,310,096,755 24,822,474,820 467.46 8,556,118,402 7,904,170,192

State Expenditures 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

Interest Payment 0 615,634,747,251 0 1,247,399,871,387 1,321,487,211,977

Source: 2012 and 2011 DGT Audited Financial Report

Net Tax Revenues, 20082012

2008 250.48 2008 77.02

2012 Annual Report

2010 298.17 2010 58.87

2011 358.03 2011 73.10

2012 381.60 2012 83.46