The Ministry of Finance has issued provisions on tax collection and remittance transactions in the implementation of the sakti (Agency Level Financial Application System/Sistem Aplikasi Keuangan Tingkat Instansi) system. These provisions are outlined in the Minister of Finance Regulation No. 171/PMK.05/2021 concerning the Implementation of the Sakti System (MoF Reg. 171/2021). This regulation was enacted on 29 November 2021.
 
This regulation is aimed at realizing orderly, efficient, economical, effective, transparent and accountable state financial management by using the sakti system. On a side note, the sakti system refers to a system that integrates the planning and budgeting processes, implementation and accountability of the state budget to government agencies, which constitute part of the state financial management system.
 
As per Article 35 paragraph (1) of MoF Reg. 171/2021, the administration of expenditure treasurer transactions in the treasurer module is related to tax collection and remittance transactions. Tax collection and remittance transactions are administered by recording details of tax remittances. Recording is carried out by the expenditure treasurer based on Payment Orders (Surat Perintah Pembayaran/SPBy) and/or other documents as per prevailing statutory provisions.
 
In addition to being carried out by the expenditure treasurer, tax collection and remittance transactions may also be administered by the assistant expenditure treasurer. The administration of transactions by the assistant expenditure treasurer does not apply to the recording of the Fund Disbursement Order (Surat Perintah Pencairan Dana/SP2D) on the treasurer’s bookkeeping.
 
The provisions on the recording of tax levy and remittance transactions by the assistant expenditure treasurer shall apply mutatis mutandis with the provisions on the recording of transactions by the expenditure treasurer.