Guidelines for the Implementation of the Functional Position of Tax Dissemination Officers and Tax Dissemination Officer Assistants

s Wulan Clara Kartini
s Rinan Auvi Metally
By Wulan Clara Kartini, Rinan Auvi Metally
Wulan Clara Kartini
Rinan Auvi Metally
The government has issued two regulations concerning the guidelines for the implementation of the functional position of tax dissemination officers and tax dissemination officer assistants. The implementation of the functional position of tax dissemination officers is stipulated under the Minister of Finance Regulation No. 58/PMK.03/2021 concerning Guidelines for the Implementation of the Functional Position of Tax Dissemination Officers (MoF Reg. 58/2021). Promulgated on 4 June 2021, this ministerial regulation has come into force thereafter.
 
Guidelines for the implementation of the functional position of tax dissemination officer assistants, on the other hand, are listed in the Minister of Finance Regulation No. 59/PMK.03/2021 concerning Guidelines for the Implementation of the Functional Position of Tax Dissemination Officer Assistants (MoF Reg. 59/2021). This regulation has been in effect as of 3 June 2021.
 
The two ministerial regulations have been issued with respect to the professional and career development for the functional position of tax dissemination officers and tax dissemination officer assistants. As such, it is necessary to stipulate instructions for the implementation of the functional position of tax dissemination officers by the head of the agency supervising the functional position of tax dissemination officers.
 
As per Article 2 paragraph (1) of MoF Reg. 58/2021 and MoF Reg. 59/2021, tax dissemination officers and tax dissemination officer assistants serve as functional technical implementers in the dissemination division of the Ministry of Finance. Tax dissemination officers and tax dissemination officer assistants are under and directly responsible to small leaders, administrator officials, or supervisory officials who are related to the implementation of the tax dissemination officers’ functional position.
 
The position of tax dissemination officers and tax dissemination officer assistants is stipulated in the job mapping based on the analysis of the duties and functions of the work units, job analysis, and workload analysis and is carried out as per statutory provisions. The functional position of tax dissemination officers constitutes a functional position in the expertise category. Job levels of tax dissemination officers consist of expert level I tax dissemination officers, expert level II tax dissemination officers, and expert level III tax dissemination officers.
 
The functional position of tax dissemination officer assistants constitutes a functional position in the skill category. Job levels of tax dissemination officer assistants consist of skilled level I tax dissemination officer assistants, skilled level II tax dissemination officer assistants, and skilled level III tax dissemination officer assistants.
 
Tax dissemination officers and tax dissemination officer assistants are appointed by the employment supervisory officers (Pejabat Pembina Kepegawaian/PPK) or the competent authority as per statutory provisions. MoF Reg. 58/2021 and MoF Reg. 59/2021 also outline the provisions on the appointment of civil servants (Pegawai Negeri Sipil/PNS) to the functional position of tax dissemination officers or tax dissemination officer assistants. The appointment is carried out through the initial appointment, transfer from another position, adjustments/inpassing, and promotions.
 
Further, MoF Reg. 58/2021 and MoF Reg. 59/2021 stipulate the minimum credit score and maintenance credit score targets for the functional position of tax dissemination officers and tax dissemination officer assistants. The minimum annual credit score target for the functional position of tax dissemination officers is set at least 12.5 for expert level I tax dissemination officers, 21 for expert level II tax dissemination officers, and 37.5 for expert level III tax dissemination officers.
 
The credit score target does not apply to expert level I tax dissemination officers and expert level II tax dissemination officers who have met the requirements for a promotion to a higher level but no vacancies are available at the job level to be occupied. The credit score target does not apply to expert level III tax dissemination officers with the highest rank in the job level they occupy. The stipulated minimum credit score target required for tax dissemination officers is used as the basis for the preparation and assessment of Employee Performance Targets (Sasaran Kinerja Pegawai/SKP).
 
There is also a maintenance credit score target for tax dissemination officers. The number of tax dissemination officers who have met the requirements for promotion to a higher level but no vacancies are available at the job level to be occupied is set at 10 for expert level I tax dissemination officers and 20 for expert level II tax dissemination officers. Expert level III tax dissemination officers occupying the highest rank in their job level must collect at least 20 credit scores annually since they occupy their rank.
 
The minimum annual credit score target for the functional position of tax dissemination officer assistants is set at least 5 for skilled level I tax dissemination officer assistants, 12.5 for skilled level II tax dissemination officer assistants, and 25 for skilled level III tax dissemination officer assistants. The credit score target does not apply to skilled level I tax dissemination officer assistants and skilled level II tax dissemination officer assistants who have met the requirements for a promotion to a higher level but no vacancies are available at the job level to be occupied.
 
The credit score target does not apply to skilled level III tax dissemination officer assistants with the highest rank in the job level they occupy. The stipulated minimum credit score target required for tax dissemination officers is used as the basis for the preparation and assessment of SKP.
 
Next, tax dissemination officer assistants who have met the requirements for promotion to a higher level but no vacancies are available at the job level to be occupied must meet the credit score target every year. The minimum target credit score is 4 for skilled level I tax dissemination officer assistants and 10 for skilled level II tax dissemination officer assistants.
 
Under Article 15 of MoF Reg. 58/2021 and MoF Reg. 59/2021, educational certificates may be recognized and taken into account as an element of professional development or support. The two regulations also outline provisions on performance appraisal, proposals, assessments, and stipulation of credit scores.
 
Further, promotions for tax dissemination officers and tax dissemination officer assistants may be considered if they meet three requirements. First, having served for a minimum of two years in the last rank. Second, fulfilling the credit score specified for promotion to a higher level. Third, every element of work performance for the last two years scores well. On another note, this ministerial regulation stipulates provisions on the dismissal and reappointment schemes for tax dissemination officers or tax dissemination officer assistants.