The government changed the provisions on the instructions for implementing the functional position of the tax auditor, by issuing the Minister of Finance Regulation (PMK) Number 131/PMK.03/2022 which also revoked the previous rule, PMK Number 133/PMK.03/2018.
With the new regulation, the tax auditor is positioned as a functional technical implementer in the field of tax compliance testing and/or tax law enforcement at the Ministry of Finance.
In this case, the functional duties of the tax auditor only focus on testing tax compliance and/or tax law enforcement.
In detail, the elements of tax compliance testing consist of the analysis of technical provisions of taxation, supervision, and audit of tax compliance.
Meanwhile, law enforcement elements consist of tax intelligence, preliminary evidence examination, preliminary investigation and full investigation, digital tax forensics, tax collection and review of objections, and handling of tax disputes.
Basics of Performance Appraisal
The elements of these tasks are also the basis for determining the value of credit scores or performance indicators for each tax auditor, in the previous regulation, the assessment of the credit score of the tax auditor refers to the main elements and supporting elements.
The main elements include education, examination, preliminary evidence examination, investigation, and professional development.
Then the supporting elements consist of various activities that are actually not directly related to audit activities, such as teaching or training activities in tax functional training, participating in seminars in the audit field, becoming a member of a professional organization, being a member of the assessment team, obtaining awards and obtain a diploma/bachelor's degree.
In addition to changing the focus of the auditor's duties, the newly released regulation also confirms that the functional position of the tax auditor is a position that falls into the category of expertise.
Previously, the government included the functional position of tax examiner into two categories, namely the category of expertise and skills.
Position Level Increases
In addition to changing the main duties of the tax auditor, through this new policy, the government has also added to the functional level of the tax auditor.
Previously, the functional level of tax auditors only consisted of the first tax auditor, junior tax auditor, and middle tax auditor.
However, now there is one more level added, namely the main tax auditor which is the highest level.
Each level of the position has a standard credit score that must be achieved as a basis for evaluating performance and determining promotion decisions.
For the first tax auditor, the target credit score is 12.5. Then the target credit score for the junior tax auditor is 25, the middle tax auditor is 37.5 and the main tax auditor is 50.
Through the regulation, which took effect on 13 September 2022, the government also regulates in more detail the mechanism for assessing, appointing, and authorizing officials in determining credit figures.