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.

Tax reform has been established at least since 2005 with two main strategies, namely extensification and intensification of tax. Extending the direct hit to the community workers, whatever their income, because it is a program of increasing the number of active taxpayers.

While intensification is much more felt by taxpayers who had been long since paid the taxes because it is a program of excavation may be money to be paid on the taxpayer. With these two major strategies, the Directorate General of Taxation is optimistic on the 2010 total tax money could be collected from the public is Rp 1,000 trillion, or nearly double the tax revenue that has been collected at this time.

In the midst of "hot pursuit" of new taxpayers and deepening of deposit appears this long taxpayers and tax realtor case the Tax Court that gave rise to the figure of a young employee (still class IIIA), Gaius Tambunan.

By his account, the total incoming and outgoing funds, approximately USD 25 billion, income Gaius concluded by police as abnormal.

However, as expressed by the Director General of Taxation Mohammad Tjiptardjo, Gaius only claim to enjoy the money of Rp 370 million. Well, here's what made it clear to people that Gaius does not violate the norms as a civil servant, or legal ethics (not verified courts) alone.

As a civil servant who admitted receiving the money outside the main income reached USD 12 million per month, Gaius is definitely wrong and therefore the Minister of Finance could be dishonorably dismissed as soon as possible.

However, the case flow of funds is estimated to USD 25 billion into the pockets of the account of others (there who called police, unscrupulous attorney, to the Tax Court judges) can not be decided because the positions of Sri Mulyani Indrawati Minister of Finance is very limited.

If tax reform want to be a comprehensive, do not expect too much on internal reforms undertaken Directorate General of Taxation. Gaius case shows not only the Directorate General of Taxation officials involved, but also mandatory tax that provides funds and other actors who also receives the flow of money from Gaius.

Seeing America

For tax analysts, Darussalam, a move that made President of the United States, Barack Obama moments after elected President enviable. Obama believes tax reform not only can be submitted to the Ministry of Finance, but also must be handled directly by the President.

Based on that, Obama formed The Volcker Task Force or a special task force on tax reform led by former Governor of The Federal Reserve Paul Volcker (81). Its members were four people, among others, senior economic adviser to Obama, Austan Goolsbee namely; and Harvard University economist Martin Feldstein; and Professor of Economics, University of California at Berkeley, Laura D'Andrea Tyson.

Composition of the Supervisory Committee members are similar to Taxation (KPP), the newly appointed Finance Minister Sri Mulyani Indrawati on March 26, 2010. However, the Task Force The Volcker report directly to the President, while KPP only report to the Minister of Finance.

Herein lies the weakness of KPP, were only focused on the relationship Directorate General of Tax and tax payers, regardless of the other parties involved. And, the thing is, only the President who has a cross-institutional authority.

Moreover, the existing party states, the case of Gaius fundamental potential danger, which eroded the tax revenue that should be remitted to the state budget.

If the bribe money in circulation reached USD 25 billion, imagine the value of receiving state money that should have won by the country at various disputes in the Tax Court. Certainly will be greater.

Mark Mekeng Melchias views, Vice Chairman of Commission XI of the House, could sharpen our view on the direction of what happened in the Tax Court today.

If the tax dispute that won many taxpayers, there are only two possibilities that occur. First, the apparatus DG Taxation and Tax Court judges are bribed. Second, there are legal gaps that can be used tax payers 'naughty' to defeat the state. Both can occur simultaneously and very dangerous if allowed to continue to happen.

25 percent

The impact of uncertainty in the Tax Court could at least be palpable through the Directorate General of Taxation stating data, from tax receivables that reached Rp 44 trillion (data as of February 19, 2010), only 25 percent of annual targets that may be reimbursable.

While 75 percent of the annual billing targets stuck in the process of dispute in the Tax Court. That is not taking into account the amount of embezzled money to bribe or ointments in the settlement of tax disputes.

If traced back, Nasution (while in office DGT) has mentioned, the potential lost tax revenue (tax gap) due to bribes, smuggling and other criminal reach Rp 300 trillion per year.

That equates to about 34.8 percent of the maximum potential tax revenue should have been received, ie USD 860 trillion per year.

For the tax gap problem was also the Obama formed a task force Volcker. Therefore, tax gap in America is more crazier, ie 300 billion dollars per year. This is the value of the difference between the tax liability of individuals and companies in America with tax collected by DG Taxation them. "America needs an effort that could be done as aggressively as possible," said Budget Director Peter Orszag America.

Especially in Indonesia, tax revenue accounted for 70 percent of state revenue. If that source of revenue for the broker bothered tax, the impact is clear and not much choice, ie, adding debt. Therefore, the state budget has only three sources of funds to cover expenditures, ie, taxes, non-tax revenue, and debt.

In America there are even extreme views that appear to reform taxation, as expressed by an author who is also the home of Memphis real estate practitioners, Gwyn Guess.

According to Guess, the only formula for tax reform in America's most powerful is dissolve the IRS (such as the Tax Directorate General of America).

Guess reason quite scientific. Transaction even in the underground economy will not be able to avoid the tax, ranging from prostitution, gambling, illegal liquor to dealers. Therefore, the hidden economic actors will definitely spend the money. At the time that they were exposed to spend money on Value Added Tax (VAT), ranging from clothes shopping, food, jewelry, luxury, or a new car.

However, Guess who still require the tax system has been developed in which there is no apparatus that is corrupt and mandatory taxes already have a high compliance rate. "The function of the IRS audited only business income rather than digging individual personal data on every taxpayer in the U.S.," he said. (Writing by Orin Basuki)