10 May 2023
Threesna Sharfina
On May 10, 2023, the Tax Oversight Committee (Komite Pengawasan Perpajakan – Komwasjak) held the "Komwasjak Listens" event in the Multipurpose Hall of the Faculty of Social and Political Sciences (FISIP) at the University of North Sumatra (USU). This event was a collaboration between Komwasjak, FISIP USU, the USU Tax Center, and the Diploma III Tax Administration Program at USU.
The event was attended by USU Rector Muryanto Amin, USU Vice Rector II M. Arifin Nasution, FISIP USU Dean Hatta Ridho, Komwasjak Chair Amien Sunaryadi, Komwasjak Deputy Chair Zainal Arifin Muchtar, Komwasjak members Setiawan Basuki, Estu Budiarto, and Hendra Prasmono, Komwasjak Secretary M. Arief Setiawan, USU Vocational Faculty Vice Dean I M. Husni Thamrin Nasution, Acting Head of the Diploma III Tax Administration Program Faisal Eriza, USU Tax Laboratory Head Henri Sitorus, USU Tax Center staff and PERTAPSI DPP board member Indra Efendi Rangkuti, Diploma III Tax Administration staff Firman L. Tarigan, Tax Center leaders from the Regional Tax Office of North Sumatra I, Tax Consultant Associations, Professional Associations, faculty members, and various taxation and customs stakeholders.
USU Rector Muryanto Amin expressed gratitude for selecting USU as one of the hosts for the "Komwasjak Listens" event in 2023. He hoped this initiative would help taxpayers understand and recognize Komwasjak as an institution that welcomes complaints, feedback, and suggestions regarding tax and customs administration in Indonesia. The Rector also emphasized the importance of collaboration between USU and Komwasjak in raising tax awareness, improving compliance, and enhancing tax and customs administration in Indonesia.
Komwasjak Chair Amien Sunaryadi expressed his appreciation to USU for facilitating the event. He emphasized that USU could serve as a strategic partner in Komwasjak’s mission to promote fair tax policies and administration. He noted that this was the fourth "Komwasjak Listens" session in 2023, following previous events in Jakarta, Surabaya, and Makassar in April.
"We will listen more than we speak because we want to gather aspirations and firsthand information on tax-related challenges faced by the public," said Amien Sunaryadi during his speech.
In the session, Komwasjak explained its core duties and functions, as outlined in Minister of Finance Regulation (PMK) No. 2 of 2023. One of Komwasjak’s primary responsibilities is ensuring fairness in tax policies and administration. Discussions also highlighted concerns regarding fair taxation in special economic zones (Free Trade Zones) and the balance of power between taxpayers and tax authorities.
Komwasjak referenced the Slippery Slope Theory (Kirchler et al., 2008), which suggests that taxpayers are more likely to comply when they trust tax authorities and recognize their power in preventing tax evasion. Therefore, a balanced relationship and mutual trust between taxpayers and tax authorities are crucial.
The public hopes Komwasjak will play a stronger role in protecting taxpayers’ rights, mainly due to the perceived power imbalance between tax authorities and taxpayers/customs service users. A dominant authority risks leading to abuse of power, so Komwasjak is expected to mitigate such risks.
However, Komwasjak also faces challenges, given its limited authority and functions. The biggest challenge is ensuring a fair balance between maximizing government tax revenue and protecting taxpayers’ fundamental rights to create a more just taxation ecosystem.
Participants actively shared aspirations, concerns, and challenges related to tax and customs compliance during the event. Many also provided suggestions on how Komwasjak could better advocate for taxpayers and improve its performance, given that the 2023–2026 Komwasjak leadership was just inaugurated in March 2023.
Komwasjak committed to following up on the feedback, concerns, and suggestions gathered from the "Komwasjak Listens" session and encouraged the public to continue providing input to improve its performance. The event concluded with an exchange of souvenirs between Komwasjak and USU, followed by a group photo session.
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