CUSTOMS & TAX
COOPERATION
DIRECTOR OF CUSTOMS AND EXCISE AUDIT
OUTLINE
Outline
01 Joint Program Overview
Leaders expectations, instructions, and legal basis of Joint
Program
02 Initiative Charter Joint Program
Background, Breakthrough, Risks, Outcomes, and Grand Design
03 Data Exchanges
Details, tools, and output of data exchanges between units
04 Advantages of Joint Program
Advantages of Joint Program Activities for DGCE
LEADERS EXPECTATIONS AND INSTRUCTIONS
1. STATE REVENUE INCREMENT 1. SYNERGY IN BUSINESS PROCESS, DATA AND
a. Increase in tax revenues, customs, INFORMATION
excises and nontax revenues. The most important output from Joint Program is
business process, data and information that are
b. Reduction in revenue leakage (facility, synergized which will be organized in regulation
restitution, etc) improvement and organization values.
2. TAX PAYERS SERVICES IMPROVEMENT
2. JOINT ANALYSIS FOLLOW-UP ENHANCEMENT
a. Improve tax payers’ convenience in Synchronized shared parameter using variables,
fulfilling tax obligation indicators and triggers to determined DSAB.
b. Improve surveillance without rising tax
payers’ cost of compliance
SRI MULYANI
MINISTER OF FINANCE 13 Aug 2021
SUAHASIL NAZARA
9 June 2021 VICE MINISTER OF FINANCE
“There have to be Synergy Program constellation scheme in every activities that collaborate with
each other”
- 05 Apr ‘ 21
“Synergy Program activities have to be systemized and strengthened with decrees
- 13 Apr ‘21
“Various regulations in synergy program should be put together and integrated as one
Omnibus.”
- 15 Apr ‘21
HERU PAMBUDI ASKOLANI
“Secondment is expected to give comprehension in surveillance and service in order to
SURYO UTOMO ISA RACHMATARWATA
SECRETARY DG OF TAXES DG OF CUSTOMS DG OF BUDGET improve business process which will eventually increase state revenue.”
GENERAL AND EXCISE - 27 Mei ‘ 21
THE REFORM SYNERGY PROGRAM FOR OPTIMIZING INDONESIA REVENUE
THE REFORM SYNERGY PROGRAM FOR OPTIMIZING INDONESIA REVENUE
(REFORM SYNERGY PROGRAM)
According to Minister of Finance Decree No. 210/KMK.01/2021
A program that is implemented in synergy between units under the MoF as well as between MoF and
other Ministry/Organization, in the aspect of services, surveillances and law enforcements together
in the field of taxation, customs and excises and nontax revenues to optimize state revenue,
compliance enhancement and service improvement for taxpayers.
Joint Program Initiative Charter
Background Breakthrough
1. State revenue optimization as key source 1. Collaboration and business process
of budgeting in order to support national compatibility between units (DGT-
development policies DGCE-DGB) through Synergy Program
2. Overlapped business process and IT scale up including: Joint Analysis, Joint
between units under Mof that can be Audit, Joint Investigation, Joint
synergized to optimized service and Intelligence, Joint Collection, Joint
surveillance related to state revenue Business Process & IT, dan Secondment
3. Tax compliance that has not been 2. Data synergy, data analytics utilization
maximized and collective control towards
taxpayers to optimize state revenue
Outcomes
1. State revenue system development to Risks
support tax ratio increment and reduce 1. High complexity in coordination
revenue leakage between unit under Mof, other
2. Enhancement of fiscal incentive system organizations and Local Government
3. The increase of taxpayers’ voluntary 2. Data security problem and data
compliance integration failure probability
5
GRAND DESIGN JOINT PROGRAM DGT – DGCE – DGB
Data Flow Data Target List (DSB) Joint Program Joint Business
Collaboration Utilization Execution Process & IT Secondment
DSB splits into Joint Secondment as
Collaboration in Audit (DSPB), Joint Joint Analysis, Output from supporting
data and Simultaneous analyzing
Analysis (DSAB), Joint Joint Audit, Joint program to
information Analyzing activities activities is also
Investigation (DSIB), Investigation , boost
exchange (DGT- by aligning utilized in Joint
Joint Intelligence Joint Intelligence, comprehension
parameters, Business Process
DGCE- DGB - (DSIjB) and Joint of business
variables, indicators, and Joint and IT process,
other units and triggers Collection (DSKPB)
Collection are
under MoF) Target Lists that will be regulations, and
being carried out organizational
executed by each team
culture
DATA EXCHANGE
OUTPUT
INTERNAL EXTERNAL
Business Number (NIB) DGB Joint Program:
• Joint Analysis in Natural
BI DHE & DPI Report Resources(DGCE-DGT-DGB)
IMPORT
• Joint Analysis Tripartite
BKPM (DGCE-DGT-PPATK)
• Joint Inspection (DGCE-DGT-
EKSPORT BPKP-DGB)
DGT Fiscal Financial Data
AUDIT Annual Tax Report Data
MANIFEST NSW Data Analysing Tools:
• SMART Post Clearance
Control (SMART PCC)
PPATK IFTI (International Fund • Integrated Analysing System
LAB DATA (SAT) Dashboard on Ceisa
Transfer Instruction)
4.0
EXCISE DATA OTHERS • Confirmation on Taxpayers’
Status (KSWP) and Auto
Blocking System (ABS)
JOINT AUDIT AND JOINT ANALYSIS
JOINT AUDIT JOINT ANALYSIS
Joint audit is an activity including tax
Joint analysis is an Analytical activities
examination, customs and/or excise audit
conducted by DGCE, DGT and DGB simultaneously
conducted together by tax examiners and
to examine taxpayers’ compliance degree in
customs and excise auditors to taxpayer (auditee),
Taxation fields, customs and excise fields and/or
that is conducted according to the applicable
nontax revenues to improve their compliance and
guidelines. (according to Ministry of Finance
optimize state revenue
Decree Number 210/KMK.01/2021)
JOINT AUDIT
LEGAL Minister of Finance Decree number 210/KMK.01/2021 concerning Reform Synergy
BASIS Program to Optimize State Revenue
DGCE:
Joint • Directorate of Customs & Excise Audit
Audit in
DGT:
Central
• Directorate of Tax Audit and Collection
Offices
• Large Taxpayers Regional Tax Office
• Special Jakarta Regional Tax Office
Joint Audit Themes in Headquarter:
• Excise (Liquor, Tobacco Products)
• Natural Resources
Regional Offices Zone: • Shipping Company
• North Sumatra
• Gold commodity
Joint • Banten
Audit in • Jakarta
Regional • West Java
Offices
• Central Java and Yogyakarta
• East Java
BUSINESS PROCESS IN JOINT AUDIT AND EXAMINATION
DGCE
Audit Audit
MoF Decree of Briefing Report &
Joint Audit (Taxpayers- Quality DGT Audit
Team Auditor) Assurance Report
1 2 3 4 5 6 7 8
Field Work Temporary Joint Audit
Joint Audit
Agreed Order Finding List Report
themes (SPRIN)
between
DGCE and
DGT • JA between units in
Central Offices
• JA between Regional KMK-210/KM.01/2021
Offices Joint Audit Period
a. Joint audit period is max 6 months after Letter of
Assignment have been received by Taxpayers and can
be extended up to 2 months
b. In case of distinctive findings → Transfer Pricing →
Joint Audit period is max 12 months Letter of
Assignment have been received by Taxpayers
JOINT AUDIT PERFORMANCE INDICATOR ACHIEVEMENT 2021
90%
83,91%
80% 77,21% 77,21% 77,21% 77,21% 77,21% 77,21%
72,42% 72,42% 72,42% 72,69%
70%
60%
50%
40%
30%
24% KPI:
Q1 : 20%
20%
Q2 : 40%
10% Q3 : 60%
Q4 : 83%
0%
Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec
Performance Indicator Achievements are from the completion of 5 2019 Audits, 5 2020 Audits, 6
2021 Audits and revenue realization in 2021.
DATA ANALYSING TOOLS OUTPUT
SMART PCC SAT DASHBOARD on CEISA 4.0
• Compliance & Entity Profile Matrix
• Integrated Analyzing System (SAT);
• Audit Targeting
• Audit Planning Information System (SIRENA)
• Re-examination Targeting
• Audit information system (SIMAUDI);
• Joint Analysis Targeting, Taxes & Financial
• Re-examination Information System (SIMPUL)
Reports Data
• Monev & QA Application
• Export, Import and Excise Data
• Customs Facility Data
CONFIRMATION ON TAXPAYER STATUS
(KSWP) AUTO BLOCKING SYSTEM (ABS)
Activity conducted by the state to get information For taxpayers that do not comply, access for
about taxpayers’ tax status before given a certain customs/excise/nontax revenue will be blocked
facility through Auto Blocking System (ABS)
DATA COLLABORATION IN DGCE
CEISA 4.0
CONTROL
Directorate of Enforcement & Directorate of Customs & Excise Audit:
Investigation: • Integrated Analyzing System (SAT)
CNTC; CITAC; SIROLEG; ISRM; PRM; System • Analysis Dashboard
EXCISE Collaboration • SIMAUDI
• SIMPUL
DOCUMENTS
TRANSPORTS
PERSONS
GOODS
MONEY
5 CONTROLS PILLARS IN DGCE
DATA COLLABORATION AND PARAMETER SYNCHRONIZATION IN JOINT PROGRAM
DGCE DGT DGB Minister/
Vice Minister
STRUCTURED DATA
1. Themes: Import, Export, 1. Themes: Import, Export, Excise, • Instructions from
1. Themes: Export, other
Excise, Bonded Zone, Free Bonded Zone, Free Zone, other Minister/ Vice
domestic transaction domestic transaction
Zone Minister in
2. Variables: Internal → Taxpayers 2. Variables: Internal → Nontax
2. Variables: Internal → Leaders’ Forum
identity, annual income tax report, compliance data; External →
Customs, excise, and bonded • Macro research
tax payment; External → 16 data 2 data from DGCE, 5 data
zone data; External → 9 data from DGCE, 7 data from DGB
from BKF & KSSK
from DGT
from DGT, 7 data from DGB 3. Indicators: Taxpayers compliance • Current issues
3. Indicators: 4 indicators
3. Indicators: 30 indicators map, CRM
4. Triggers: Discrepancy on data
4. Triggers: Discrepancy on data 4. Triggers: 59 triggers and 40 tester
in Approweb application variables equalization result
variables equalization result
SEMI-STRUCTURED DATA
1. Importers with Covid-19 facility Sector Focus Selection: Corresponds to leaders’
2. Fiscal Incentives for Special Corresponds to leaders’ instruction and current issues
Economic Zone (KEK) and Bonded instruction and current issues
Zone
Correspond to leaders’ instruction and current issues
ADVANTAGES OF JOINT PROGRAM FOR DGCE
01 State Revenue Optimization (related to customs & excise)
03
Single Profile compliance risk management through
data exchange and collaboration
300.000,00
250.000,00
Rp (in billion)
200.000,00
150.000,00
100.000,00
50.000,00
-
2019 2020 2021
04 Controls on high risk imports, exports, and excise
Import Duty Exit Duty Excise Total
Unregistered Taxpayers Registered Taxpayers
Increase in Taxpayers’ compliance degree which can be
02 seen from Auto Blocking System (ABS) numbers Smuggling;
Taxpayers that
Commercial
20000 have been
15849 Fraud; Illegal
registered in the
Mining; Illegal
15000 system
Numbers of Taxpayers
9454 Excise
10000 7589
5000 2327
941 866 1075 1190
0
Qtr1 Qtr2 Qtr3 Qtr4 Qtr1 Qtr2 Qtr3 Qtr4 Encourage Encourage
2020 2021 Compliances Compliances
