Auction of Director General of Taxes Position

by Jaja Zakaria

Recently, the Government of the Republic of Indonesia has conducted auctions for the post of Director General of Tax Positions. In my opinion, what has been taken by the government is quite good. Unfortunately auction is limited for the Civil Servants (PNS) only. And maybe if the position auction is open for those who are not civil servants, the Government might get someone who is more fit to serve as Director General of Taxation, which can translate programs, vision, and mission of Joko Widodo Government.

Furthermore, the more important, the government should be preparing the new working mechanism of the Director General of Taxation. Among other things, the authority which is concentrated in the shoulders of Director General of Taxation, which sets the tax authority to assessing tax of taxpayers (the executive authority), the authority to decide the objection petition filed by taxpayers (judicial authority), and the authority to make taxation regulations (legislative authority) must be separated.

In practice so far, centralized authority on the shoulders of the Director General of Taxation more harm than benefit. We are of the opinion that the Director General of Taxation just concentrate to set the tax authority to assessing taxes that is closely related to the tax revenue to support the state budget. While the legislative and judicial authority submitted to the Agency that are not under Directorate General of Taxes organization.

Comments on Verdict of the Supreme Court of the Republic of Indonesia No. 57 P/HUM/2010 Regarding Case on Application for Materiel Judicial Rights between Joefly J. Bahroeny, and friends Vs Ministry of Finance

by Jaja Zakaria

Background

On October 1, 2010, the Indonesian Palm Oil Association (GAPKI), represented by the Chairman and the Secretary General submitted an application for Materiel Judicial Review of the Minister of Finance Regulation No. 78/PMK.03/2010 April 5, 2010 to the Supreme Court of the Republic of Indonesia through the Attorneys. The underlying question to asking for the judicial review was the provisions stated in the Regulation of the Minister Continue reading

Discriminatory Tax Regulations

There are discriminatory taxation regulations:

1.  Decision of the Minister of Finance Number 416/KMK.04/1994 concerning Net Income Specific Calculation Norm For Resident Shipping Enterprise Taxpayers

According to Continue reading