What is Komwasjak?Komwasjak is a non-structural committee that is independent in carrying out supervisory function of taxation strategic aspects. Komwasjak is an independent organ that works under the Minister of Finance.Komwasjak was formed to assist Minister of Finance in conducting supervision. Furthermore, Komwasjak is tasked with providing strategic recommendations on tax policy and administration to Fiscal Policy Agency (“Badan Kebijakan Fiskal” or (BKF), Directorate General of Taxes (DGT), and Directorate General of Customs and Excise (DGCE). The goal is to improve governance, policies and administration’s quality and from, and better taxpayer voluntary compliance. The implementation results will be reported to the Minister of Finance periodically at least once per semester.
To achieve this goal, Minister of Finance Regulation Number 2/PMK.09/2023 specifies 6 functions that Komwasjak must carry out:
- An examination of taxation policies, systems and regulations;
- Strategic risk evaluation in tax policy and administration;
- Contributing to tax strategic plan and its implementation strategy;
- Continuation of all taxation complaints and monitoring complaints handling;
- Communication and/or publication of Komwasjak duties and functions; and
- Other functions assigned by Minister of Finance or Deputy Minister of Finance.
Assessment, evaluation, and other functions are carried out by holding regular coordination meetings with BKF, DGT, DGCE, and Inspectorate General, at least once every three months. As for this function implementation, Komwasjak authorities consist of:
- Request information from BKF, DGT, DGCE, and Inspectorate General in accordance with their tax policy and administration duties and functions. Information is submitted at least once every three months, or whenever Komwasjak requests it.
- Gather information, suggestions, input, and/or aspirations from other parties in the context of reviewing Taxation policies, systems, laws, and regulations.
- Receive tax complaints from external parties of Ministry of Finance;
- Monitor the implementation of the study's recommendations, as approved by the Minister of Finance;
- Monitor complaint settlement follow-up by BKF, DGT, DGCE, and Inspectorate General; and
- Cooperate with other parties to carry out their duties and functions as long as its does not contradict with code of ethics, conflict of interest principles and independence.
Given the significance of Komwasjak's responsibility, not just anyone have the responsibility to be appointed as Komwasjak. Komwasjak consists of 7 members, 2 of whom also serve as Chair and Deputy Chair. Komwasjak members consist of Inspectorate General, Secretary General and 5 members outside the Ministry of Finance. To become a member, several skills are required including taxation, customs and excise, law, economics and/or finance.Komwasjak members selection is determined by a selection stage held by a selection committee composed of Deputy Minister of Finance, Secretary General, and Inspector General. Several things that must be considered in the selection stage is a track record of integrity, competence and experience. This is because codes of ethics once require commission to be independent, objective, honest, fair, professional, transparent and accountable in carrying out its duties. Aside from that, Komwasjak is not permitted to be a member and/or active sympathizer of a political party.
