Now There is a Functional Tax Counselor

The Directorate General of Taxes has recently inaugurated and assigned the function of tax instructors at Tax Service Offices throughout Indonesia. The functional presence of this tax instructor gives new hope, namely that taxpayers carry out their tax obligations voluntarily.

The duties and functions of the tax instructor function are set out in the Regulation of the Minister for Empowerment of State Employees and Indonesian Bureaucratic Reform (PERMENPAN RB) Number 49 of 2020 concerning the Functional Position of the Tax Counselor, which replaces PERMENPAN RB Number PER 04/M.PAN/2/2006 concerning Functional Positions of Tax Counselors and Credit Scores.

If you look at this regulation, that the functional position of tax instructor is not a new position because this position has existed since 2006. However, in its journey, the function of this tax instructor function has not been maximized at the Directorate General Tax. Previously, the duties of the tax instructor function were still related to the service, supervision, and consulting functions at the Tax Service Office.

This refers to the Regulation of the Director General of Taxes as stipulated in PER-03/PJ/2013 concerning Guidelines for Tax Counseling. The regulation explains that the tax education task is carried out by a tax counseling team formed based on the decision of the head of the work unit within the Directorate General of Taxes.

With the changes as stated in PERMENPAN RB Number 49 of 2020 concerning Functional Positions of Tax Instructors, the duties and functions of the functional tax instructors as stated in the items of activity in the regulation become clearer . Meanwhile, in the Tax Service Office, it is also increasingly clear that the task of tax education for taxpayers already has a function that carries out more specifically and neatly.

There is a change in the definition of the functional duties of tax instructors between PERMENPAN RB Number PER 04/M.PAN/2/2006 and PERMENPAN RB Number 49 Year 2020.

PERMENPAN RB Number 04/M.PAN/2/2006 states that the duties and functions of tax instructors are to provide tax information, consultation, and guidance to the general public and taxpayers.

Meanwhile, in PERMENPAN RB Number 49 of 2020, the task of the functional position of tax instructors is to carry out extension activities and development of extension services in the field of taxation aimed at increasing knowledge and skills of taxation, as well as changing mandatory public behavior. taxes so that they are more aware, aware, and concerned in exercising their rights and fulfilling their tax obligations.

The current functional task of tax instructors is not only to provide information, consultation, and tax guidance to the public and taxpayers, but also aims to change the behavior of taxpayers so that they are more aware, aware, and care in exercising their rights and fulfilling their tax obligations.

This is in line with the spirit conveyed in Law Number 11 of 2020 concerning Tax Cluster Job Creation, namely the ease of doing business in the field of taxation, one of which is encouraging taxpayer compliance and mandatory tax compliance. pay voluntarily.

In PERMENPAN RB Number 49 of 2020 there are various activities that can be carried out by tax instructors to achieve tax education goals and change the behavior of taxpayers. These activities include active and passive direct counseling activities, one-way or two-way indirect counseling, indirect counseling through contact centers, and counseling through third parties.

This is in line with the 2021 tax guidance activity guidelines issued by the Directorate of Extension, Service and Public Relations. There are three themes of tax guidance activities, namely increasing tax awareness, increasing tax knowledge and skills or providing tax information, and increasing compliance which is calculated to contribute to behavior change.

In the delivery of tax guidance, the types of activities that can be carried out include one-to-many activities such as tax classes, seminars/discussions/lectures, technical guidance, workshops, counseling through third parties and etc. In addition to one-to-many activities, tax guidance activities can also be carried out through one-to-one activities or individual delivery of information.

Furthermore, the question may arise on how to measure the functional success of tax instructors in terms of changing the behavior of taxpayers. The expected changes are of course changes in compliance, which are broadly divided into two, namely changes in reporting behavior and paying behavior. Taxpayers who have not reported and have not paid are expected to report and pay through tax guidance and counseling activities.

Main Principles

In principle, someone will be moved or motivated to do something if they first have adequate knowledge and knowledge. This principle also applies to the motivation to perform tax obligations. Taxpayers will be moved to carry out their tax obligations if they already have adequate tax information. Thus behavior change is also expected to be formed after educational activities and providing information to taxpayers are carried out.

In terms of changing the behavior of taxpayers to report and pay, it really depends on the complexity and characteristics of the taxpayer. Some taxpayers can change their behavior through outreach activities with direct counseling techniques in a large number of participants (one to many). However, most of the others may only be able to be moved and change their behavior through direct individual counseling activities or what is known as one on one.

We all understand that tax regulations are dynamic and continue to change according to the demands of changing times. The extension function should indeed be improved and given special attention, especially so that the latest information related to tax regulations can be directly understood by taxpayers. Furthermore, after understanding, there is an increase in taxpayer compliance.

With the increase in taxpayer compliance, DGT no longer needs to provide law enforcement treatment to taxpayers. This shift in approach method to taxpayers is also expected to provide a new variant so that taxpayers will feel more comfortable in carrying out their tax obligations. Isn’t it better to pay and report taxes voluntarily than to be forced?

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