The Director General of Taxes issues a special circular which serves as the guidelines for the implementation of vertical reorganization as per the Minister of Finance Regulation No. 184/2020. The implementation guidelines are outlined in Circular No. SE-30/PJ/2021 concerning the Implementation Guidelines for the Reorganization of the Directorate General of Taxes’ Vertical Agencies Based on the Minister of Finance Regulation No. 184/PMK.01/2020 concerning Amendments to the Minister of Finance Regulation No. 210/PMK.01/2017 concerning the Organization and Working Procedures of Vertical Agencies (SE-30/2021).
This circular is intended as the guidelines for the implementation of public administration, personnel administration, performance management, budget, and management of state property (Barang Milik Negara/BMN) in the context of reorganizing the DGT’s vertical agencies. Nine important points are stipulated under SE-30/2020 regarding the reorganization of the DGT’s vertical agencies. First, the implementation of public administration. This section regulates the use of the official letters prior to the implementation and upon the implementation. Second, work administration in the electronic official letter application prior to the implementation and upon the implementation.
Third, the implementation of job monitoring on the Directorate General of Taxes Information System (Sistem Informasi Direktorat Jenderal Pajak/SIDJP) application. Prior to the implementation, the Work Unit monitors the completion of tax administration in the SIDJP and SIDJP Nine Administrasi applications. Fourth, the implementation of duties and functions until the stipulation of job descriptions by the competent authorities. Each structural official within the Tax Office (Kantor Pelayanan Pajak/KPP) and the Tax Services, Dissemination, and Consultation Service Office (Kantor Pelayanan, Penyuluhan, dan Konsultasi Perpajakan/KP2KP) carries out a job description with reference to the table of job descriptions as per Annex C. Executors within the new Work Unit help carry out the structural officials’ job descriptions within their respective environment.
Fifth, the implementation of working procedures until the establishment of standard operating procedures (SOPs) by the competent authorities. Standardized working procedures within the Directorate General of Taxes refer to the SOPs that have been set periodically based on the Director General of Taxes Decree concerning the stipulation of SOPs within the Directorate General of Taxes. Work Units subject to changes in their duties and functions carry out work procedures with reference to the SOP List of Changes in the Nomenclature of SOP Owners as referred to in Annex D. Working procedures that have not been and/or are not standardized with SOPs are carried out as per the procedures stipulated under the prevailing statutory provisions.
Sixth, personnel administration. In this section, the Director General of Taxes stipulates that the allocation of the number of employees in each work unit complies with the number stipulated in the formation standards. In the event that the availability of employees does not meet the formation standards, the head of the work unit may adjust the allocation of the number of employees according to the priority scale.
Evaluation and performance evaluation of employees who have been transferred in connection with the implementation of the DGT’s vertical reorganization are required to complete the achievements of Employee Performance Targets (Sasaran Kerja Pegawai/SKP). Moreover, point six also outlines the technical guidelines concerning the personnel database updating, performance contract and employee performance target drafting, and online attendance.
Seventh, performance management. Performance management in work units undergoing reorganization refers to the provisions under the Minister of Finance Regulation No. 184/PMK.01/2020. Performance contracts, on the other hand, are prepared based on the Minister of Finance Decree No. 467/KMK.01/2014. Work units subject to changes in the type of KPP or changes in nomenclature continue to prepare said work units’ Organizational Performance Index (Nilai Kinerja Organisasi/NKO) report which comprises NKO calculation and supporting evidence or documents.
Eighth, the implementation of budget administration at KPP undergoing changes in type. Prior to the implementation, KPP subject to changes in type coordinates with related parties to prepare needed employees who met the requirements to serve as treasury officials. KPP must also ensure that budget execution activities that have already begun can be completed prior to the implementation and all invoices of budget execution activities are settled.
During the implementation, on the other hand, KPP will immediately assign a treasury official other than the Budget User Proxy (Kuasa Pengguna Anggaran/KPA), i.e. the Commitment-Making Official (Pejabat Pembuat Komitmen/PPK), the Payment Order Signatory Official (Pejabat Penandatangan Surat Perintah Membayar/PPSPM), and the Expenditure Treasurer and Assistant Expenditure Treasurer (if so required). Next, KPP coordinates with the State Treasury Office (Kantor Pelayanan Perbendaharaan Negara/KPPN) regarding the registration of new treasury officials, the granting of access to applications, and the continuation of the procurement contract.
Ninth, the state property management in work units that have undergone changes in the type of KPP or changes in nomenclature. During the preparation for the implementation, the Property User Proxy at KPP subject to changes in type shall take inventory of all BMN and documents related to BMN management along with applications with an ongoing process in BMN management. Proposals for BMN management and transfer of BMN may be submitted after the implementation starts.
For work units not subject to changes in accounting identity, the Property User Proxy coordinates with the local State Property and Auction Office (Kantor Pelayanan Kekayaan Negara dan Lelang/KPKNL) regarding changes in work unit nomenclature. On the other hand, for work units subject to changes in accounting identity, the Property User Proxy performs a physical handover of BMN and records the incoming transfers of BMN on the BMN administration application. The start of implementation is the date of operation or implementation of the DGT’s vertical reorganization based on MoF Reg. 184/2020, i.e. 24 May 2021.