Indonesia continues to tighten governance, transparency, and accountability across its tax administration system.
Through Director-General of Taxes Regulation No. PER-21/PJ/2025, effective 28 November 2025, the Directorate-General of Taxes (DGT) has formally clarified how, where, and under what procedures tax-related complaints must be submitted—covering tax services, tax crimes, and disciplinary or ethics violations involving tax officials.
For businesses, investors, and taxpayers, this regulation brings long-needed legal certainty and clarity.
Why Regulation 21/2025 Matters
Before this regulation, complaint procedures were scattered across multiple frameworks, creating confusion about:
- Which channel to use
- What information must be submitted
- Whether complaints were formally registered or followed up
Regulation 21/2025 consolidates all complaint mechanisms into a single framework, while reinforcing accountability on both sides: the reporting party and the tax authority.
Six Official Complaint Channels (Now Clarified)
Under Regulation 21/2025, complaints must be submitted through one of the following six official channels:
Phone
- (021) 150 0200
- (021) 5297 0777 (specifically for ethics, disciplinary, and employee conduct complaints)
Email
Official Complaint Website
Official Taxpayer Portals
- Including DGT-managed electronic systems
In-Person Submissions
Submitted to:
- The DGT Information & Complaint Service Office
- Heads of DGT vertical units
- Internal Compliance & Civil Service Resource
Transformation Office (for ethics and disciplinary complaints)
Written submissions addressed directly to:
- The Director-General of Taxes, or
- Heads of relevant DGT vertical units
Removed channels under the old rules:
- Fax
- Twitter / social media complaints
Only formal, traceable channels are now accepted.
Minimum Information Required (Important)
The regulation standardizes what information must be provided, depending on the complaint type:
For Tax Service Complaints
- Complaint title
- Name of reporting party
- Contact details
- Identity of reported party
- Location and description of incident
- Supporting evidence (if applicable)
For Tax Crime Reports
- Complaint title
- Identity of reported party
- Location, date, and time of incident
- Description and supporting evidence
For Ethics & Disciplinary Complaints (Tax Officials)
- Complaint title
- Name and contact of reporting party
- Identity of reported official
- Description of alleged misconduct
Key change:
- NPWP is no longer mandatory for tax service complaints
- Complaints via proxy (power of attorney) are no longer expressly regulated
⏱ Service Level Agreements (SLA) – Still Enforced
Regulation 21/2025 largely maintains the previous timelines:
| Stage | SLA |
| Complaint submission | Within 30 days of receiving the service |
| Initial response from DGT | Within 14 days |
| Follow-up process | Within 30 days |
| Delivery of follow-up results | Within 14 days |
A notable addition:
All complainants are now entitled to formal proof of submission and status updates.
A Clear Warning on False or Misleading Complaints
The regulation explicitly emphasizes that:
Complaints must be submitted based on true and actual circumstances.
This signals a dual objective:
- Protect legitimate whistleblowers
- Discourage abuse of complaint mechanisms
🔍 Key Takeaways for Businesses & Investors
- Indonesia is professionalizing tax oversight mechanisms
- Complaint channels are now limited, official, and traceable
- Documentation and accuracy matter more than ever
- Businesses must treat tax complaints as a formal legal process, not an informal grievance
For PMAs, developers, operators, and investors, this regulation reinforces the broader message we’ve seen across 2025: Compliance, transparency, and proper process are no longer optional.
If you’re unsure whether an issue qualifies as a tax service complaint, tax crime report, or disciplinary matter, professional guidance before submitting is strongly advised.