Personalisasi
Halo,
Anda,

Segera Upgrade paket berlangganan Anda.
Dapatkan fitur lebih lengkap
Profil
Ada pertanyaan? Hubungi Kami
Bahasa
id-flag
en-flag

Account Representative Duties at the Tax Service Office

Share
copy-paste Share Icon
Kenegaraan

Account Representative Duties at the Tax Service Office

Account Representative Duties at the Tax Service Office
Dian Dwi Jayanti, S.H.Si Pokrol
Si Pokrol
Bacaan 10 Menit
Account Representative Duties at the Tax Service Office

PERTANYAAN

What are the duties of an Account Representative in the Tax Service Office? Are there any separate regulations? Thank you.

DAFTAR ISI

    INTISARI JAWABAN

    Account Representative is an executive position in a Tax Service Office with several levels of position as regulated in laws and regulations. What are the duties of an Account Representative?

    Please read the review below for a further explanation.

    ULASAN LENGKAP

    This article is an English translation of Tugas Account Representative di Kantor Pelayanan Pajak which was written by Dian Dwi Jayanti, S.H., and was published on Friday, 3 March 2023.

    This article below is an update of the article entitled Account Representative Duties in Supervision of Taxpayer Compliance (Tugas Account Representative dalam Pengawasan Kepatuhan Wajib Pajak) which was first written by Sovia Hasanah, S.H. and was first published on Wednesday, 29 March 2017. 

    All legal information available on Klinik hukumonline.com has been prepared for educational purposes only and is general in nature (read the complete Disclaimer). In order to obtain legal advice specific to your case, please consult with Justika Partner Consultant.

    Requirements for the Appointment of Account Representatives

    According to Article 1 number 1 Regulation of the Minister of Finance 45/2021, Account Representative is an executive position in a Tax Service Office with several levels of office/position as regulated in laws and regulations.

    Account Representatives shall be appointed and dismissed by the Director-General of Tax in accordance with provisions of laws and regulations.[1]

    Belajar Hukum Secara Online dari Pengajar Berkompeten Dengan Biaya TerjangkauMulai DariRp. 149.000

    Employees who can be appointed as an Account Representative shall fulfill the following requirements:[2]

    1. have a Civil Servant status;
    2. have a working period of at least 2 (two) years;
    3. have an education of at least Diploma III; and
    4. at the time of proposal have the rank/category of at least Regulator (II/c).

    The appointment as an Account Representative shall be conducted by considering the availability of the employees of the Directorate-General of Taxes, workload, and tax revenue potential in the relevant Tax Service Office.[3]

    The position and rank position of an Account Representative shall refer to the Decree of the Minister of Finance on the position and rank of executives within the Ministry of Finance.[4] The position and rank position of an Account Representative within the Tax Services Office shall be stipulated by a junior high-ranking official (pimpinan tinggi pratama) who administratively supervises the Tax Services Office for and on behalf of the middle high-ranking official (pimpinan tinggi madya).[5]

    Any employee who has been appointed as an Account Representative prior to the enforcement of Regulation of the Minister of Finance 45/2021, shall remain in office and be acknowledged as an Account Representative as well as perform their duties in accordance with this regulation until the relevant is appointed to a Functional Position of a Tax Auditor or a Functional Position of an Assistant Tax Auditor or other positions.[6]

    Working Area of Account Representatives

    The distribution of taxpayers or work areas within the scope of the duty of an Account Representative shall be stipulated by the Head of a Tax Service Office.[7] The number of Account Representatives in a Tax Service Office shall be stipulated by the Head of the relevant Tax Service Office in accordance with the availability of the employees of the Directorate-General of Taxes, workload, and tax revenue potential at the relevant Tax Service Office.[8]

    Duties and Functions of Account Representatives

    According to the Considerations point a Regulation of the Minister of Finance 45/2021, states that the position of an Account Representative in Tax Service Office is in order to support the implementation of the duty of taxation intensification through the provision of guidance, consultation, analysis and supervision of taxpayers which aims to explore the potential of state revenue in the field of taxation.

    In answering your question, Account Representatives have the following duties:[9]

    1. carry out an analysis, elaboration and management in order to ensure that taxpayers comply with laws and regulations on taxation through planning, implementation and follow-up of data collection-based intensification and extensification as well as mapping of tax subjects and objects;
    2. carry out territory control, tax potential observation, and information control;
    3. carry out search, collection, processing, research, analysis, updating and follow-up of taxation data;
    4. carry out the supervision of taxpayers’ taxation obligations;
    5. formulate the concept of appeal and conduct counselling to taxpayers;
    6. carry out supervision and monitoring on the follow-up of data and information including but not limited to data on notification, third party data, and tax amnesty data; and
    7. implement administration management of stipulations and formulate concept for issuance of legal product and tax supervision product.

    In carrying out their duties, Account Representatives shall be responsible to a supervising official who is their direct superior.[10]

    Enrich your legal research with the latest bilingual legal analysis, as well as the collection of regulatory translations integrated into Hukumonline Pro, click here to learn more.

    These are the answers we can provide, we hope you will find them useful.

    Legal Basis:

    1. Regulation of the Minister of Finance Number 45/Pmk.01/2021 Of 2021 on Account Representatives in Tax Service Offices.

    [1] Article 5 Regulation of the Minister of Finance Number 45/Pmk.01/2021 Of 2021 on Account Representatives in Tax Service Offices (“Regulation of the Minister of Finance 45/2021”).

    [2] Article 6 section (1) Regulation of the Minister of Finance 45/2021.

    [3] Article 6 section (2) Regulation of the Minister of Finance 45/2021.

    [4] Article 7 section (1) Regulation of the Minister of Finance 45/2021.

    [5] Article 7 section (2) Regulation of the Minister of Finance 45/2021.

    [6] Article 8 Regulation of the Minister of Finance 45/2021.

    [7] Article 4 section (1) Regulation of the Minister of Finance 45/2021. 

    [8] Article 4 section (2) Regulation of the Minister of Finance 45/2021. 

    [9] Article 2 Regulation of the Minister of Finance 45/2021.

    [10] Article 3 Regulation of the Minister of Finance 45/2021.

    Tags

    klinik english edition

    Punya Masalah Hukum yang sedang dihadapi?

    atauMulai dari Rp 30.000
    Baca DisclaimerPowered byempty result

    KLINIK TERBARU

    Lihat Selengkapnya

    TIPS HUKUM

    Konversi Utang Jadi Setoran Saham, Ini Caranya

    14 Sep 2022
    logo channelbox

    Dapatkan info berbagai lowongan kerja hukum terbaru di Indonesia!

    Kunjungi

    Butuh lebih banyak artikel?

    Pantau Kewajiban Hukum
    Perusahaan Anda Di Sini!