SUPPORTING FUNCTIONS OVERVIEW
B. HUMAN RESOURCE CAPACITY AND MANAGEMENT DEVELOPMENT 1. Restructuring of Functional Positions
In line with the President’s direction regarding simplification of bureaucracy through the establishment of functional positions that appreciate expertise and competence, in 2021 the Government established the functional positions of Tax Auditor and Tax Auditor Assistant respectively through the stipulation of Minister of Administrative and Bureaucratic Reform Regulation No. 66 of 2021 and Minister of Administrative and Bureaucratic Reform Regulation No. 67 of 2021.
In line with the establishment of the functional positions of Tax Auditor and Tax Auditor Assistant, supporting regulations are also needed to implement these two functional positions, including implementation instructions, job descriptions, position mapping, job competency standards, position ranking, formation, position allowances, and adjustment of performance allowance. In 2022, DGT and related parties has prepared and published the following regulations:
a. Minister of Finance Regulation No. 131/PMK.03/2022 concerning Guidelines for the Implementation of the Functional Position of Tax Auditor;
b. Minister of Finance Regulation No. 132/PMK.03/2022 concerning Guidelines for the Implementation of the Functional Position of Tax Auditor Assistant;
c. Minister of Finance Decree No. 19/KM.1/SJ.2/2022 concerning Job Description for the Functional Position of Tax Auditor Assistant; and
d. Minister of Finance Decree No. 20/KM.1/SJ.2/2022 concerning Job Description for the Functional Position of Tax Auditor.
Assignment of Scholarship Program, 2022
Organizational Performance 129
Overview
2022 AnnualReport
Note:
• The figure above is the number of permits issued in 2022.
• Overall, there are 10,899 employees who were currently studying at their own cost based on the issuance of permits in 2022 and prior years.
Source: Secretariat of the Directorate General of Taxes
Level Employee
Men Women Total
Associate Degree 860 767 1,627
Bachelor’s Degree/Undergraduate 1,009 757 1,766
Graduate 470 150 620
Postgraduate 17 2 19
Professional Education 5 - 5
Total 2,361 1,676 4,037
3. Training and Short Course
The implementation of training and short courses is aimed at the development and improvement of employee competencies. DGT organizes this activity in accordance with Minister of Finance Regulation No. 216/PMK.01/2018 on Human Resource Development Management in the Ministry of Finance and Director General of Taxes Regulation No. PER-18/PJ/2019 on Employee Competency Development in the Directorate General of Taxes.
The implementation of employee training within the Ministry of Finance is carried out by the Financial Education and Training Agency (BPPK). Training is carried out using several methods, namely in-person training, remote training (PJJ), action learning, and e-learning modules.
Type Frequency Employee
Men Women Total
Pre-service Training 7 432 599 1,031
In-service Training:
a. Leadership Training 3 55 15 70
b. Technical Training 473 119,285 67,695 186,980
c. Functional Training 41 1,291 565 1,856
Total 524 121,063 68,874 189,937
Source: Secretariat of Directorate General of Taxes Issuance of Own-cost Education Permit, 2022
Employee Training, 2022
130 Organizational Performance
Overview 20
Annual 22
Report
During 2022, most short courses were still carried out online considering that the Covid-19 pandemic is not yet over. There were only three short courses that are carried out offline, namely the 23rd Meeting of OECD Task Force on Tax Crimes and Other Crimes (TFTC) in France, Virtual Assistant Study VIS in Australia, and Gender Mainstreaming in the Public Sector in Australia.
Location/Institution Employee
Total
Men Women
ADB - 1 1
Australia - 5 5
GIZ 43 15 58
IBFD 35 15 50
Japan 4 3 7
Malaysia 1 - 1
OECD 5 - 5
Prospera 3 13 16
People’s Republic of China 1 3 4
Thailand 2 1 3
Total 94 56 150
Source: Secretariat of Directorate General of Taxes
4. On-The-Job Training
On-the-job training (OJT) is an employee capacity-building program with an experiential learning approach that is meticulously conducted through an at-the-office internship program. The objective of OJT is to increase and accelerate the mastery of competences in a position or job. OJT participants comprise Civil Servant Candidates and Civil Servants who have just been appointed to assume certain executive or functional positions, hereinafter referred to as In-Service OJT.
OJT is carried out at the office where OJT participants are interned or placed. There are two types of OJT guidance material, namely SOPs for Civil Servant Candidates and guidance modules for In-Service OJT participants. The stages of OJT consist of:
a. making guidance plan schedules and recording them in the Personnel, Finance, and Assets Information System (SIKKA) app;
b. implementation of mentoring;
c. filling out participant questionnaires/journals and mentor questionnaires in SIKKA app;
d. filling in participant analysis/problem analysis tables and preparing simple final assignment reports;
e. implementation of the workshop in the form of presentation of participant analysis or final assignment report; and f. filling in final conclusions or recording workshop grades and final assignment reports on the SIKKA app.
In 2022, DGT held two OJT, namely OJT for Civil Servant Candidates who graduated from Polytechnic of State Finance (PKN STAN) in 2021 and In-Service OJT for Account Representatives, Tax Objection Reviewer, Functional Tax
Employee Assignment to Participate in Short Course, 2022
Organizational Performance 131
Overview
2022 AnnualReport
Assessment center is a
competency-based assessment conducted on employees using various evaluation techniques, methods, and measuring instruments.
The implementation of the assessment center at DGT is carried out based on Minister of Finance Regulation No. 47/
PMK.01/2008 concerning the Assessment Center of the Ministry of Finance.
The Directorate of Internal Compliance and Apparatus Transformation, as the
administrator of the assessment center at DGT, is responsible for preparing the implementation of the assessment center up to the submission of the Individual Assessment Center Report.
The report contains employee competency profiles which can be used for employee development, promotion, and transfer.
In 2022, DGT still held online assessment center so that assessees only need to take part in the assessment from their respective offices.
The implementation of the assessment center throughout 2022 amounted to 12 batches for Administrator Officials, 48 batches for Supervisory Officials, and 1 batch for Executive and equivalent Functional Officials.
5. Assessment Center
Type of OJT Total
Organizers
Total Participants
Time Period
Men Women Total
Civil Servant Candidates 84 120 181 301 26 weeks, which starts no
later than the first week of the month following the month of appointment
Account Representative 241 508 527 1.035 26 weeks, starting on January
3, 2022, until July 29, 2022
Tax Bailiff 113 102 21 123 26 weeks, which starts no
later than the first week of the month following the month of appointment
Tax Objection Reviewer 21 86 22 108
Functional Tax Auditor 59 32 31 63
Functional Tax Appraiser &
Functional Tax Appraiser Assistant 83 67 35 102
Treasurer 46 29 17 46 14 weeks, which starts no
later than the first week of the month following the month of appointment
Total 647 944 834 1,778
Source: Directorate of Internal Compliance and Apparatus Transformation Implementation of On-The-Job Training (OJT), 2022
Assessment Center, 2022
132 Organizational Performance
Overview 20
Annual 22
Report
6. e-Learning
Based on the Director General of Taxes Regulation No. PER-18/PJ/2019 concerning Employee Competency Development in the Directorate General of Taxes, DGT has one of the non-classical learning programs, namely self- development.
DGT has prepared an independent learning facility by utilizing information and communication technology through an e-learning web app under the name StudiA. DGT continues to develop this type of learning program, both through improving the StudiA app and creating learning content. The e-learning developments implemented by DGT in 2022 include:
a. module development in the context of user and course administration needs;
b. case resolution on the page via helpdesk menu, email, and WhatsApp;
c. finalization of the Dividend Income Tax learning video;
d. finalization of the Basics for Tax Treaty (P3B) video;
e. microlearning videos with various topics including comparison of the Income Tax Law, Job Creation Law, and HPP Law, business processes for monitoring regional taxpayers, handling criminal acts in the field of taxation, Permanent Establishments, and Exchange of Information on Request; and
f. taxation learning module with topics concerning General Provisions and Tax Procedures, Income Tax, VAT, Land &
Building Tax, Stamp Duty, Account Representative, and Tax Objection Reviewer.
Effective Communication is the most accessed course at StudiA in 2022 with a total of 43,016 employees accessing it. The number of users of this course is quite large compared to other courses since Effective Communication is designated as one of the programs in Internal Corporate Value (ICV).
No. Course Subjects Total Access
1. Effective Communication 43,016
2. Dividends on Other Income Excluded from Income Tax Objects 12,377
independent learning activities carried out via StudiA
throughout 2022
134,470
Realization of e-Learning using StudiA, 2022
Organizational Performance 133
Overview
2022 AnnualReport
No. Course Subjects Total Access
8. Handling of Tax Invoices with Buyer’s NPWP “000” 4,536
9. Interpersonal Skill 3,934
10. Handling the Attitude Virus in the Workplace 3,922
11. Tax Treatment on Joint Operation 2,805
12. Performance Management 2,469
13. Compliance Risk Management 2,082
14. Account Representative Supervision 1,412
15. (Tutorial) Submission of Tax Return Form 1770 SS via e-Filing 1,283
16. Dominant, Influence, Steadiness, Compliance 1,047
17. Determination of Stamp Duty Collectors and Procedures for Collecting, Depositing and
Reporting Stamp Duty 984
18. Director General of Taxes Regulation No. PER-03/PJ/2022 961
19. Plan, Do, Check, Act 832
20. Others 18,033
Total 134,470
Source: Directorate of Internal Compliance and Apparatus Transformation
7. In-House Training dan Leadership Development Program
Other employee competency development methods regulated by Director General of Taxes Regulation No. PER- 18/PJ/2019 is In-House Training (IHT) and Leadership Development Program (LDP). DGT organizes IHT to reduce the competency gap contained in the Individual Assessment Center Report and to prepare for promotion exams.
IHT can be held in the form of knowledge sharing sessions, workshops, dissemination, and technical guidance, with material regarding technical and socio-cultural competencies. The implementation of the LDP is aimed at improving managerial competence which plays an important role in forming organizational culture and developing quality leadership character.
Each office within DGT can organize IHT by referring to the instructions for implementing activities and using the budget issued by the Head Office. Throughout 2022, DGT offices have held 4,306 IHT activities.
Description Total
Implementation of IHT 4,306 activities
Organizing Unit 345 units
Implementation of In-House Training (IHT), 2022
134 Organizational Performance
Overview 20
Annual 22
Report
There are three types of LDP held by DGT, respectively for Primary High Leadership Officials, Administrator Officials and Supervisory Officials. The Directorate of Internal Compliance and Apparatus Resource Transformation oversees organizing the LDP for Primary High Leadership Officials and Administrator Officials, while the LDP for Supervisory Officials is organized by each echelon II level unit. In 2022, the Directorate of Internal Compliance and Apparatus Transformation and 34 RTOs has held LDP for Supervisory Officials.
8. Woman to Women Coaching
Woman to Women Coaching is a one-on-one coaching activity that involves female leaders acting as coaches and provides opportunities for all female employees to become coachees.
In 2022, DGT held Woman to Women Coaching with the theme “Learn from Others, to Become Leading”. Through Woman to Women Coaching, DGT hopes that coaches can provide encouragement and role models for other female employees, and that coachees are able to increase enthusiasm for work and study as well as harmonizing family life and career. DGT held this online coaching activity on July 20, 2022. The evaluation of the activity showed that the coachees were satisfied and considered the activity to be important.