To obtain high-quality positron emission tomography (PET) images while minimizing radiation exposure, various methods have been proposed for reconstructing standard-dose PET (SPET) images from low-dose PET (LPET) sinograms directly. However, current methods often neglect boundaries during sinogram-to-image reconstruction, resulting in high-frequency distortion in the frequency domain and diminished or fuzzy edges in the reconstructed images. Furthermore, the convolutional architectures, which are commonly used, lack the ability to model long-range non-local interactions, potentially leading to inaccurate representations of global structures. To alleviate these problems, we propose a transformer-based model that unites triple domains of sinogram, image, and frequency for direct PET reconstruction, namely TriDo-Former. Specifically, the TriDo-Former consists of two cascaded networks, i.e., a sinogram enhancement transformer (SE-Former) for denoising the input LPET sinograms and a spatial-spectral reconstruction transformer (SSR-Former) for reconstructing SPET images from the denoised sinograms. Different from the vanilla transformer that splits an image into 2D patches, based specifically on the PET imaging mechanism, our SE-Former divides the sinogram into 1D projection view angles to maintain its inner-structure while denoising, preventing the noise in the sinogram from prorogating into the image domain. Moreover, to mitigate high-frequency distortion and improve reconstruction details, we integrate global frequency parsers (GFPs) into SSR-Former. The GFP serves as a learnable frequency filter that globally adjusts the frequency components in the frequency domain, enforcing the network to restore high-frequency details resembling real SPET images. Validations on a clinical dataset demonstrate that our TriDo-Former outperforms the state-of-the-art methods qualitatively and quantitatively.