Auction of Director General of Taxes Position
Recently, the Government of the Republic of Indonesia has conducted auctions for the post of Director General of Tax Positions. In my opinion, what has been taken by the government is quite good. Unfortunately auction is limited for the Civil Servants (PNS) only. And maybe if the position auction is open for those who are not civil servants, the Government might get someone who is more fit to serve as Director General of Taxation, which can translate programs, vision, and mission of Joko Widodo Government.
Furthermore, the more important, the government should be preparing the new working mechanism of the Director General of Taxation. Among other things, the authority which is concentrated in the shoulders of Director General of Taxation, which sets the tax authority to assessing tax of taxpayers (the executive authority), the authority to decide the objection petition filed by taxpayers (judicial authority), and the authority to make taxation regulations (legislative authority) must be separated.
In practice so far, centralized authority on the shoulders of the Director General of Taxation more harm than benefit. We are of the opinion that the Director General of Taxation just concentrate to set the tax authority to assessing taxes that is closely related to the tax revenue to support the state budget. While the legislative and judicial authority submitted to the Agency that are not under Directorate General of Taxes organization.