Purbaya Overhauls the Organisational Structure of the Directorate General of Taxes, What's Going On?

Jakarta, CNBC Indonesia - Finance Minister Purbaya Yudhi Sadewa has issued a new regulation reorganising the structure and working procedures of the vertical agency, the Directorate General of Taxes (DJP) under the Ministry of Finance. The new regulation is Ministerial Regulation (PMK) No. 18 of 2026.

The PMK includes notable new provisions compared to the previous one (PMK 210/2017 as amended by PMK 184/2020), namely the reinforcement of functional positions and executive positions. However, there are also changes regarding the addition of work areas from the 34 established DJP regional offices, although the number of tax service offices (KPP) remains the same.

“In order to realise an effective and efficient organisation and working procedures to improve the performance of the implementation of tasks and functions of the Vertical Agency Directorate General of Taxes, it is necessary to reorganise the organisation and working procedures of the Vertical Agency Directorate General of Taxes,” quoted from PMK 18/2026, Thursday (2/4/2026).

Specifically for functional positions and executive positions, they are regulated in detail in Chapter IV of PMK 18/2026. However, new provisions are also established regarding sections that are no longer part of the tax service office (KPP) structure but instead become part of the regional office and tax service, outreach, and consultation office.

For the tax service, outreach, and consultation office, it now consists only of functional positions and executive positions, whereas previously it included KP2KP officers and groups of functional positions.

“Functional positions and executive positions within the Vertical Agency are established according to needs based on the provisions of laws and regulations,” quoted from Article 73.

The details of the vertical agency’s structure remain the same as previous provisions, namely 34 DJP regional offices; 4 tax service offices for large taxpayers; 9 special tax service offices; 38 medium tax service offices; 301 primary tax service offices; and 204 tax service, outreach, and consultation offices.

However, there is an addition to the work areas of the local administrative regions, such as in the DJP Regional Office for Papua, West Papua, and Maluku, which now cover Maluku Province, Papua Province, West Papua Province, Southwest Papua Province, Papua Mountains Province, South Papua Province, and Central Papua Province. Previously, it only consisted of Maluku Province, Papua, and West Papua.