Here is How to Submit the Latest Tax Complaints

The Directorate General of Taxes (DGT) has revised the procedure for taxpayers to submit complaints. The change is outlined in Directorate General of Taxes Regulation Number PER-21/PJ/2025, issued on 28 November 2025.

Under this regulation, the DGT classifies complaint materials into three categories: tax service complaints, tax crime complaints, and complaints related to the code of ethics, code of conduct, and employee discipline.

Previously, the complaint service provided by the DGT only accommodated tax service complaints, as stipulated in the Directorate General of Taxes Regulation Number PER-07/PJ/2019.

In its considerations, the DGT stated that the issuance of this new provision on complaints aims to ensure that tax services are delivered in accordance with applicable regulations, standards, and codes of ethics.

Types of Tax Complaints

Below is an explanation of how to submit each of the three types of complaints.

1. Tax Service Complaints

A tax service complaint contains information regarding suspected issues related to tax services, including facilities and infrastructure provided by the DGT that do not comply with service standards or applicable regulations.

When submitting a complaint, the taxpayer must provide information such as: name of the complainant, telephone number or email address of the complainant, the reported party, date of the incident, description of the complaint, and supporting evidence, if needed.

The complaint must be submitted no later than 30 days after the service was received by the taxpayer.

2. Tax Crime Complaints

A tax crime complaint contains a request for legal action against an individual or entity suspected of committing a tax crime.

The complaint must, at a minimum, include:

1. title of the complaint;
2. telephone number or email address of the complainant;
3. identity of the reported party suspected of committing a tax crime;
4. location of the incident (the Tax Office where the reported party is registered or should be registered and/or the location where the alleged tax crime occurred);
5. description of the complaint;
6. supporting evidence of the alleged tax crime, if needed.

The description may include information about the method or modus operandi of the event or action indicating a tax crime, and the time of occurrence, such as the tax period, part of the tax year, or tax year that reflects the time or period during which the suspected tax crime occurred.

3. Complaints on Code of Ethics, Code of Conduct, and Employee Discipline

This type of complaint contains information regarding violations of the code of ethics, code of conduct, or employee discipline as regulated by applicable rules. The violation reported may be one that is anticipated, ongoing, or has already occurred.

Such complaints must include: title of the complaint, name of the complainant, telephone number or email address of the complainant, reported party, time of the incident, location of the incident, and description of the complaint.

How to Submit a Complaint

To submit a tax service complaint, a tax crime complaint, or a complaint related to the code of ethics, code of conduct, or employee discipline, the DGT provides the following dedicated channels:

1. Telephone: (021) 1500200
2. Email: pengaduan@pajak.go.id
3. Tax portal: pengaduan.pajak.go.id
4. Taxpayer portal
5. In-person submission
6. Written letter

After the report is submitted, the DGT will issue a receipt or proof of complaint submission. (ASP/KEN)