CASE tax in the Directorate General (DG) Tax to be an anticlimax for the campaign "Let's go. . . SPT Ngisi Income Tax. " That case was indeed is a risk.

During this more familiar risk management in the banking industry. Do not apply the national tax risk management? If not, right now it is time to do it. What is the benefit of risk management? Circular Letter No. 5/21/DPNP BI No. 29 September 2003, Bank Indonesia (BI) states that national banks should implement an effective risk management must be implemented in accordance with the schedule set forth in the action plan or no later than December 31, 2004. It aims to reduce the risk of the national banking system.

Benefit

Actual risk management could also be applied in various fields including taxation. Risk management has the sole purpose of the risks include a variety of benefits that the First, is able to provide information and perspective to the management of all risk profiles, fundamental changes in products and markets, as well as the business environment and the necessary changes in the risk management process.

Second, able to convey the central issues of risk management policy formulation and review it. Third, capable of calculating and measuring the amount of risk exposure. Fourth, be able to determine the allocation of financial resources at the same time with a more appropriate risk limits. Fifth, to avoid excessive portfolio concentrations. Sixthly, able to create adequate reserves to anticipate the risks that have been measured and calculated. And Seventh, is able to avoid potential losses are relatively larger.

Of the seven benefits, only benefits the fifth, which is "capable of avoiding excessive concentration of the portfolio," which is not appropriate. With lighter language, six other very relevant benefits to apply. In the national taxation, operational risks (operational risk) is most relevant for applied compared with market risk (market risk), credit risk (credit risk), and liquidity risk (liquidity risk). Then, what is operational risk? Michel Crouhy and Galai & Robert Mark (2000) defines operational risk as the risk associated with business operations. These risks include two components of risk.

First, the risk of operational failure (operational failure risk) or internal risk consists of risks that come from human resources, process and technology. Second, the risk of operational strategy (strategic operational risk) or external risks arising from factors such as politics, taxes, regulation, government, community, competition. The question, whatever the operational risks faced by national taxation? There are some risks, such as the risk of employees (people risk). Concretely, just like the cases that allegedly involve tax Gaius Halomoan Tambunan.

One potential risk is on the tax dispute. Tax disputes are disputes that arise in the field of taxation among taxpayers or tax person with appropriate authority as a result of the issuance of a decision that may be filed any appeal or lawsuit against the Tax Court. It was governed by the laws of taxation, including litigation over the implementation of billing based on the Law of Tax Billing Forced Letter (Tax Court Act No. 14 of 2002 section 1). In this case, the employee claimed that not only experts in their fields but also of high integrity. Why? Because, there is stored berlaksa temptations that can arise from taxpayers and / or tax officials. Then, reputation risk. What is reputational risk?

Reputational risk is the risk which caused negative publicity and perceptions related to business activities. The risk is not directly related to financial losses. But, more difficult and time consuming completed. Unwittingly, the Directorate General of Taxation is now beginning to suffer reputational risk from operational risk, some employees in the form of flirting. Reputational risk aversion can also be shaped taxpayers to fill the annual notification letter (SPT). That was a decrease in the level of public confidence in the performance of these institutions. Indeed, the Directorate General of Taxes has been realized with the slogan, "Get Rid of a Tax, Watch Accounts".

Alternative Solutions

So that potential risks can be lowered, then it is time to apply risk management. Negotiable, because the national tax obligation to apply risk management to reduce the potential for such a low risk. Not only those who deal directly with taxpayers who have to have a culture of risk awareness toward risk. However, from top management to the lowest employee.

The second effort is the work of cultural revitalization. National taxation should be made revitalizing the work culture. According to Kamal Fatehi in International Management (1996), the work culture can be detected from the three levels. First, a clear manifestation of behaviors and artifacts, and literature such as school uniforms. Second, values that must be run like a promotion from within. Third, the basic assumptions and caracara the right to address such environmental choices and strategies in the face of competition. In essence, aimed at revitalizing the work culture and sharpen the professionalism, the level of public trust, the implementation of good behavior (codes of conduct), and competence. Culture is also working to strengthen the implementation of good corporate governance (good corporate governance / GCG).

Scent work culture, among others, looked at the behavior of employees and the leadership in running the organization. As a result, taxpayers would gladly pay the taxes. And tax ratio reaching 13.8% in 2009 to gross domestic product (GDP) would continue to rise.