The Urgency of Revitalizing The Organization of The Directorate General of Taxes (DJP) Into a State Revenue Agency (BPN) From a Constitutional Law Perspective

Fatmawati Fatmawati (Faculty of Law, Sriwijaya University, Palembang, Indonesia)
Febrian Febrian (Faculty of Law, Sriwijaya University, Palembang, Indonesia)
Ridwan Ridwan (Faculty of Law, Sriwijaya University, Palembang, Indonesia)

International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Vol. 6 No. 3 (2026)

The Directorate General of Taxes (DJP) is an Echelon I unit under the organization of the Ministry of Finance (MoF) with the task of formulating and implementing policies for technical standardization in the field of taxation and collecting state finances from the taxation sector, which will be utilized to the greatest extent for the welfare of the entire Indonesian population. One of the functions of the DJP is the formulation and implementation of taxation policies and the execution of other functions assigned by the Minister of Finance. In order to function optimally, the DJP must have authority over four aspects: organizational structure, human resources, budgeting, and information technology. Currently, as a unit under the MoF, the DJP does not possess authority over these four aspects. Authority regarding employee recruitment lies with the Human Resources Bureau of the Ministry of Finance, the National Civil Service Agency (Badan Kepegawaian Negara – BKN), and the Ministry of Administrative and Bureaucratic Reform (Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi – PAN-RB). The MoF has the function of managing all stages of state financial transactions, including recording, execution, and storage or administration, within which the DJP serves as the tax manager (state revenue). This arrangement results in bureaucratic delays in strategic steps often taken by the DJP to secure state revenue from the taxation sector. Furthermore, the current position of the DJP is not aligned with the provisions outlined in internal control theory. According to the International Organization of Supreme Audit Institutions (INTOSAI), internal control is defined as an integral process influenced by organizational management and employees, designed to address risks and provide reasonable assurance in achieving the organization’s mission. It is time to revitalize the DJP into a State Revenue Agency (BPN) directly responsible to the President. The establishment of the BPN does not contradict constitutional law in Indonesia.