Direktorat Jenderal Pajak

What Direktorat Jenderal Pajak does

Direktorat Jenderal Pajak (DJP) is the Directorate General of Taxes of the Republic of Indonesia, operating under the Ministry of Finance as the sole national authority for tax administration. Established in its modern form during the 1983 Reformasi Perpajakan Rezim Modern and currently in the Reformasi Perpajakan Jilid III wave (since 2017), DJP administers collection of income tax (PPh), value-added tax (PPN), luxury goods tax (PPnBM), and other levies across millions of individual and corporate taxpayers. It serves four primary segments — Individual Taxpayers (OP), Corporate Taxpayers (Badan), Digital Economy Taxpayers subject to PPN PMSE, and MSMEs — through a hybrid physical-digital model spanning 300+ Kantor Pelayanan Pajak (KPP), provincial Kanwil offices, the Coretax portal, the Kring Pajak hotline (1500-200), live chat, and a network of authorized Tax Application Service Providers (PJAPs).

Its technology backbone is Coretax DJP, a COTS-based integrated tax administration platform developed under the Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP) program mandated by Presidential Regulation No. 40/2018. Coretax unifies the full tax lifecycle — taxpayer registration, SPT filing (periodic and annual), tax payment via billing codes, examination, and collection — and supports XML-based document exchange, e-Faktur Host-to-Host (H2H) electronic VAT invoicing, e-Bupot withholding certificates, NIK-as-NPWP identity integration with the Dukcapil civil registry, and API integrations with authorized PJAPs and state banks. Optimization cuts reduced login latency from 4.1 seconds to 12 ms and annual SPT filing latency from 29.28 seconds to 3.93 seconds. Supporting products include the Tanya Fiska/Fisko virtual assistant, Coretaxpedia knowledge base, Kalkulator Pajak online calculator, M-Pajak mobile app, Pengaduan complaint system, and the SPT Tahunan simulator.

DJP does not generate commercial revenue — its operations are funded through Indonesia's state budget (APBN), and tax collections (Rp50.51 trillion in digital tax revenue via PPN PMSE and SIPP in the most recent reporting period) flow to the national treasury rather than to DJP itself. The agency goes to market through direct-to-taxpayer channels supplemented by partner distribution: state banks (BNI, BRI, Mandiri, BCA, BTN) for payment processing, 9+ authorized PJAP technology vendors (OnlinePajak, Klikpajak, Pajakku, pajak.io, Ortax, Sipajak, Ayopajak, Sobat Pajak, Sarana Prima Telematika) for API-based software integration, PT Pos Indonesia for rural document handling, and 10,000+ licensed tax consultants (Konsultan Pajak) at Levels A/B/C for advisory and representation.

Name

Direktorat Jenderal Pajak

Legal name

Direktorat Jenderal Pajak

Website

https://pajak.go.id

Company type

Private

Founded year

1983

Operating status

Operating

Headcount range

1,001–5,000 employees

Short description

Direktorat Jenderal Pajak is Indonesia's national tax administration authority under the Ministry of Finance, collecting income tax, VAT, and other levies on behalf of the government. It serves millions of taxpayers through the Coretax DJP digital platform, 300+ physical tax offices, partner banks, and authorized technology providers.

Ownership category

akta.pro rank

Product category

Tax Administration Services

NAICS

Public Administration (92), Executive, Legislative, and Other General Government Support (9211), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (92615)

SIC

Services-Management Services (8741)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Tax Return Filing, Processing & Assessment (BPAIADAC), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH), Revenue Intelligence, Analytics & Risk Management (BPAIADAL)

Keywords

• Tax administration services
• Government tax collection
• Electronic tax filing
• Tax compliance management
• Public finance administration

Headquarters

HQ city

Jakarta

HQ country

Indonesia

HQ region

Asia

Offices2 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Technology or R&D, Operations, Infrastructure, Marketing or Sales

Revenue model

1. Tax Revenue Collection: DJP is a government tax collection agency that administers Indonesian tax laws, collecting various taxes including PPh (income tax), PPN (VAT), PPnBM (luxury goods tax), and other levies on behalf of the Government of Indonesia. As a directorate under the Ministry of Finance, DJP does not generate commercial revenue. Its operational costs are funded through the state budget (APBN).

Go-to-market motion1 record

Distribution channels7 records

Marketing channels11 records

Core offering

Direktorat Jenderal Pajak administers and enforces Indonesian tax law on behalf of the Government of Indonesia, collecting income tax (PPh), VAT (PPN), luxury goods tax (PPnBM), excise duties, and other levies. It delivers tax administration services through the integrated Coretax DJP platform, complementary portals, mobile apps, electronic invoicing systems, and a nationwide network of physical Tax Service Offices. The agency also issues NPWP taxpayer identification numbers, processes VAT refunds for foreign tourists, and licenses third-party Tax Application Service Providers (PJAP) to extend service reach.

Product overview

Direktorat Jenderal Pajak operates a comprehensive digital tax administration ecosystem built around Coretax DJP as the core tax administration system. The portfolio includes the primary Coretax DJP platform (covering taxpayer registration, SPT filing, tax payments, and audit functions), DJP Online portal for online services, E-Faktur for electronic tax invoices, E-Bupot for withholding proof management, and supporting tools including the Tanya Fiska/Fisko virtual assistant for taxpayer assistance, Coretaxpedia knowledge base, Kalkulator Pajak calculator, Kring Pajak hotline, M-Pajak mobile app, Live Chat support, complaint submission system, SPT simulator, and VAT refund service for tourists. The system integrates with multiple PJAP (Tax Application Service Provider) partners through APIs for extended functionality.

Differentiator

Problem solved

Functional benefit

Brands

• Coretax DJP: The new core tax administration system developed as part of the Pembaruan Sistem Inti Administrasi Perpajakan (PSIAP), integrating taxpayer registration, SPT reporting, tax payments, and tax audit/collection processes.
• Kring Pajak
• Coretaxpedia
• Tanya Fiska/Fisko

Products and services

• Coretax DJP Integrated core tax administration platform covering all core business processes: taxpayer registration, SPT (tax return) filing, tax payment, examination, and collection. COTS-based platform supporting XML-based document exchange, real-time SPT status updates, deposit tax accounts, and multi-account billing codes for all Indonesian taxpayers.
• DJP Online Online portal for taxpayer services including SPT filing, NPWP registration, EFIN management, and access to tax obligations and account information.
• E-Faktur (Electronic Tax Invoice) Application for electronic tax invoice issuance, submission, and management. Supports Host-to-Host (H2H) integration with PJAP partners and direct client desktop application for real-time VAT invoice processing.
• E-Bupot (Electronic Withholding Proof) Application for generating and managing electronic proof of tax withholding under Article 21/26 and unified tax types, with API integration for PJAP partners.
• M-Pajak Mobile application for Android and iOS providing tax services including Coretax account activation and electronic certificate requests.
• Tax Refund for Tourists Service for processing VAT refunds (Pajak Pertambahan Nilai and PPnBM) for international tourists departing from Indonesia holding foreign passports, including support during Coretax downtime.
• Pengaduan DJP (Complaint System) Online complaint submission system for reporting service quality issues, tax crimes, code of conduct violations, suggestions, and appreciation.
• Tanya Fiska/Fisko Virtual Assistant AI-powered chatbot on the DJP Live Chat platform providing automated responses to taxpayer inquiries via keyword-based interactions and menu-driven navigation, with escalation to human agents during business hours.

Quantifiable outcome

• 136,969,276 tax invoices administered through Coretax (Jan-Mar 2025)
• +4 more outcomes

Named customers11 records

Segments6 records

Ideal customer profiles5 records

Technology focussed Yes

API detail

Has API

Yes

API docs

API detail

Core technology

AI maturity

App detail

Integration6 records

AI capability2 records

Feature10 records

Partnerships

40 partnerships are on record, tiered core and minor.

• PT Achilles Advanced Systems (OnlinePajak)coreTechnology or IntegrationOnlinePajak is an authorized PJAP (Tax Application Service Provider) providing services including: taxpayer status validation API, NPWP issuance for individual entrepreneurs and corporate taxpayers, annual SPT API validation, and API services for excise duty collector SPT. Operates under legal basis KEP-278/PJ/2022 dated June 14, 2022.
• PT Jurnal Consulting Indonesia (Klikpajak)coreTechnology or IntegrationKlikpajak is an authorized PJAP providing taxpayer status validation services and integrated tax and accounting software solutions. Legal basis KEP-545/PJ/2022 dated November 21, 2022. Also provides tax compliance tools.
• PT Mitra PajakkucoreTechnology or IntegrationMitra Pajakku is an authorized PJAP providing SPT API 1107 PUT services, eBupot 21/26 application, and comprehensive tax data generation tools (GENTA). Also provides espt (unified electronic tax processing), etax Market, tax simulation application, Tarra FM barcode scanning, and SIP middleware systems.
• PT Fintek Integrasi Digital (pajak.io)coreTechnology or Integrationpajak.io is an authorized PJAP providing taxpayer status validation services and SPT API 1107 PUT services. Legal basis S-272/PJ.12/2023. Primary contact: Rayhan Gautama.
• PT Integral Data Prima (Ortax)coreTechnology or IntegrationOrtax is an authorized PJAP providing taxpayer status validation services and eBupot 21/26 application services. Legal basis S-28/PJ.12/2024. Offers tax news, research, and compliance tools.
• PT Hexa Sarana Intermedia (Sipajak)coreTechnology or IntegrationSipajak is an authorized PJAP providing NPWP issuance for individual entrepreneurs and corporate taxpayers, taxpayer status validation API, and annual SPT API validation. Additional service: SPT API 1107 PUT (S-224/PJ.12/2024).
• PT Garda Bina Utama (Ayopajak)coreTechnology or IntegrationAyopajak is an authorized PJAP providing taxpayer services under legal basis KEP-562/PJ/2021 dated December 31, 2021. Primary contact: Andre Cahyadi.
• PT Nebula Surya Corpora (Sobat Pajak)coreTechnology or IntegrationSobat Pajak is an authorized PJAP providing tax application services under legal basis KEP-427/PJ/2021 dated October 15, 2021. Available on Google Play as a mobile application.
• PT Sarana Prima TelematikacoreTechnology or IntegrationPT Sarana Prima Telematika is an authorized PJAP providing taxpayer status validation services, QR code scanning for e-Faktur, and API services for excise duty collector SPT. Legal basis S-43/PJ.12/2024.
• PT Bank Negara Indonesia (Persero) Tbk (BNI)coreTechnology or IntegrationBNI serves as a PJAP providing SPT delivery in electronic document form, billing code generation application, e-Faktur Host-to-Host (H2H), electronic proof of withholding issuance and delivery, NPWP issuance for employee taxpayers, and electronic SPT application services. Legal basis KEP-430/PJ/2021.
• PT Bank Rakyat Indonesia (Persero) Tbk (BRI)coreTechnology or IntegrationBRI serves as a PJAP providing SPT delivery, billing code generation, e-Faktur H2H, and electronic proof of withholding services. Legal basis KEP-425/PJ/2021. BRI also provides Smart NPWP Card services for DJP employees.
• PT PLN (Persero)coreOthersMoU on Tax Data Integration between DJP and PLN. PLN provides electricity consumption data that DJP cross-references with taxpayer information for compliance risk management and audit selection purposes.
• PT Pertamina (Persero)coreOthersMoU on Tax Data Integration. Joint development of proof of withholding application (bukti potong) for PPh Unification. Supports taxpayer data validation and compliance monitoring.
• PT Pupuk Indonesia (Persero)coreOthersMoU on Tax Data Integration between DJP and PT Pupuk Indonesia and its subsidiaries (PT Pupuk Iskandar Muda, PT Petrokimia Gresik, PT Pupuk Sriwidjaja Palembang, PT Pupuk Kalimantan Timur, PT Pupuk Kujang). Each subsidiary has a separate MoU for data exchange.
• PT Pos Indonesia (Persero)coreOthersMoU on cooperation in utilizing tax services and postal services. PT Pos serves as an alternative channel for SPT submission and taxpayer correspondence, particularly in areas with limited digital access.
• Kementerian Dalam Negeri (Ministry of Home Affairs)coreOthersMoU on increasing tax compliance and education for awareness in government and regional governments. Also technical cooperation on NIK/NPWP integration and utilization of population data.
• Kementerian Agama (Ministry of Religious Affairs)coreOthersCooperation agreement on tax awareness programs in religious education institutions and tax compliance for religious ministry employees.
• Direktorat Jenderal Kependudukan dan Pencatatan Sipil (Dukcapil)coreOthersCooperation on NIK/KTP utilization in DJP services. NIK is now used as NPWP for individual taxpayers. Technical guidelines for NIK utilization under cooperation agreement KEP-306/PJ/2018.
• Badan Intelijen Negara (BIN) / State Intelligence AgencycoreOthersCoordinated intelligence cooperation for securing tax revenue. Joint intelligence operations and data sharing for tax crime investigation and revenue optimization.
• Kepolisian Negara Republik Indonesia (Polri)coreOthersCoordinated law enforcement cooperation including with Bareskrim (Criminal Investigation Agency), Propam (Professional and Security Discipline), andjakgung (Public Order). For tax crime investigation and law enforcement support.
• Kejaksaan Agung (Attorney General's Office)coreOthersCooperation agreement on tax crime prosecution and money laundering prosecution related to tax crimes. Amendment to previous agreement No. 114/PJ/2015. Handles handover of tax crime suspects to prosecutors.
• Otoritas Jasa Keuangan (OJK)coreOthersCooperation agreement on financial services sector tax regulation, supervision, enforcement, and consumer protection. Exchange of financial services data for tax compliance purposes.
• Asosiasi Tax Center Perguruan Tinggi Seluruh IndonesiacoreOthersRenewed Tax Center cooperation agreement for development and management of tax centers at universities across Indonesia. Over 300 universities participate in the Tax Center network for taxpayer education.
• Ikatan Konsultan Pajak Indonesia (IKPI)coreOthersCooperation agreement on socialization, education, and enhancement of tax consultant professional role in building tax awareness and compliance. Supports professional standards for registered tax consultants.
• PT Aneka Tambang TbkminorOthersMoU on Tax Data Integration between DJP and PT Aneka Tambang for data exchange and compliance monitoring.
• PT Freeport IndonesiaminorOthersMoU on Tax Data Integration between DJP and PT Freeport Indonesia for data exchange related to the mining company's tax compliance.
• PT Indonesia Asahan Aluminium (Inalum)minorOthersMoU on Tax Data Integration between DJP and PT Indonesia Asahan Aluminium for compliance monitoring.
• PT Timah TbkminorOthersMoU on Tax Data Integration between DJP and PT Timah for data exchange and tax compliance purposes.
• PT Bukit Asam TbkminorOthersMoU on Tax Data Integration between DJP and PT Bukit Asam for coal sector tax compliance data exchange.
• PT Telekomunikasi Indonesia Tbk (Telkom)minorOthersMoU on Tax Data Integration between DJP and Telkom for data exchange. Also cooperation on MSME development through digital programs.
• PT Bursa Efek Indonesia (BEI/IDX)minorOthersMoU on cooperation in improving tax service quality. Also XBRL-based financial report data utilization agreement for tax administration and taxpayer data quality improvement.
• Pemerintah Daerah Provinsi Jawa BaratcoreOthersMoU on Tax Data Integration and Taxpayer Status Confirmation for optimization of central tax, regional tax, and regional levies. Also utilization of Smart NPWP Card in West Java Province.
• Universitas Indonesia (UI)coreOthersTax Center partnership with Faculty of Economics and Business, UI. Supports tax research, education, and taxpayer awareness programs at the university level.
• Politeknik Keuangan Negara STAN (PKN STAN)coreOthersTax Center partnership with PKN STAN (state finance polytechnic) in Banten. Supports tax education and professional training for future tax administrators.
• PT Pegadaian (Persero)minorOthersMoU on Tax Data Integration between DJP and Pegadaian for data exchange supporting tax compliance monitoring.
• PT Bank Tabungan Negara (Persero) Tbk (BTN)coreTechnology or IntegrationMoU on cooperation in utilizing tax services and banking services. BRI is designated PJAP for Smart NPWP Card. BTN also participates in MSME development programs (Rumah Kreatif BUMN).
• PT Taspen (Persero)minorOthersPartnership on utilization of pension recipient, active employee, and employee data from Taspen for tax administration purposes. Also MSME development cooperation.
• PT Asuransi Kredit Indonesia (Persero)minorOthersMSME development cooperation through partnership and community development programs with ASKRINDO.
• AGENCE FRANCAISE DE DEVELOPPEMENT (AFD) / THE AGENCE FRANCAISE DE DEVELOPPEMENT TO SUPPORT INDONESIA FISCAL POLICY REFORMcoreOthersAgreement between Ministry of Finance of Indonesia and AFD to support Indonesia fiscal policy reform. Technical assistance and capacity building for DJP modernization.
• International Bureau of Fiscal Documentation (IBFD)minorOthersMoU with IBFD on cooperation in the DGT Tax Reform Program. IBFD provides international tax research, documentation, and training support.

Scale indicators7 records

Recent moves8 records

Expansion highlights6 records

Direct peers

• Canada Revenue Agency (CRA): Canada's federal tax authority administering income tax, GST/HST, and payroll. Directly comparable to DJP in operating a unified digital filing platform (My Account, NETFILE) and managing a multi-channel taxpayer service network.
• Australian Taxation Office (ATO): Australia's federal tax administrator operating the Standard Business Reporting and STP (Single Touch Payroll) ecosystems. Comparable to DJP for its digital-first strategy, third-party data integration, and focus on streamlined reporting.
• Receita Federal do Brasil: Brazil's federal tax administration, including the highly successful Nota Fiscal Eletrônica (NF-e) electronic invoice system. Comparable to DJP for digital tax invoice adoption at national scale and integration with state-level fiscal authorities.
• National Tax Service (NTS) Korea: South Korea's national tax administration operating the HomeTax electronic filing platform and NTS data matching systems. Comparable to DJP as an Asian peer tax authority with mature e-filing and integrated taxpayer account services.
• Servicio de Administración Tributaria (SAT): Mexico's tax administration service. Highly comparable to DJP as a peer emerging-market tax authority that has undergone major digital modernization (CFDI electronic invoicing) and operates in a similar tax-to-GDP uplift context.
• HM Revenue and Customs (HMRC): UK's tax authority responsible for income tax, VAT, and customs. Comparable to DJP as a national tax administration running a unified digital platform ( Making Tax Digital) and operating multi-channel taxpayer services.
• State Taxation Administration of China (STA): China's State Taxation Administration operating the Golden Tax Phase III unified invoicing platform. Comparable to DJP for central-government deployment of integrated VAT invoicing, withholding, and e-filing at scale across a large emerging-market economy.
• Internal Revenue Service (IRS): US federal tax administration agency. Comparable to DJP as a national tax authority with centralized digital filing, third-party reporting integration, and large-scale taxpayer correspondence volume.

Regional players

• Central Board of Direct Taxes (CBDT) India: India's central direct tax authority operating the e-filing portal and Income Tax Business Application (ITBA). Comparable to DJP as a regional emerging-market peer in similar digital transformation phases and facing analogous compliance culture challenges.
• Inland Revenue Authority of Singapore (IRAS): Singapore's tax administration operating myTax Portal and managing GST, income tax and property tax. Comparable to DJP as a Southeast Asian peer with strong digital-first service delivery and NID/NRIC-style taxpayer identification integration.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/DitjenPajakRI
• YouTubeyoutube.com/playlist?list=PLDDScx7l7xS1tqRfrYTuZVcHzoeIsKv7w
• Facebookfacebook.com/DitjenPajakRI
• Instagraminstagram.com/DitjenPajakRI
• LinkedInlinkedin.com/company/direktorat-jenderal-pajak

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Subsidiaries12 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Direktorat Jenderal Pajak