Indonesia's Tax Authority Implements Year-End Work Continuity Measures

Enhanced Focus on Revenue Targets

The Directorate General of Taxes (DJP) under the Ministry of Finance has issued a directive prohibiting annual leave for tax employees during December 2025, with specific exceptions for religious holidays or unavoidable personal emergencies. This strategic decision, communicated through Official Memo No. ND-338/PJ/PJ.01/2025, aims to maintain operational continuity and maximize tax collection efforts during the year's final month.

Rationale Behind the Decision

The primary motivation behind this directive is to secure the tax revenue target for 2025. By ensuring that all tax personnel remain available throughout December, the DJP can maintain its operational capacity to process tax returns, conduct audits, and engage in other revenue-generating activities without interruption. This measure reflects the critical importance of the year's end period for tax administration and revenue collection.

Implementation Guidelines

The memo specifically instructs all unit leaders within the DJP, from the Secretary General to regional office heads and technical implementation unit heads, to enforce this no-annual-leave policy. Exceptions are narrowly defined, permitting leave only for significant religious observances or genuinely unavoidable personal circumstances that comply with existing regulations.

Impact on Tax Administration

This directive demonstrates the DJP's commitment to achieving its revenue targets through enhanced operational continuity. By maintaining a full workforce during December, the tax authority can optimize its efforts in tax collection, compliance monitoring, and taxpayer services. The measure is expected to contribute positively to Indonesia's fiscal performance for the year 2025.