CTAS-SI TrainingMaterial TAM v0.2

Core Tax Administration System
User Training Material:

Taxpayer Account
Management (TAM)
CTAS-SI-TR-UTM-44-000
Ver. 0.2
Prepared By: LG CNS – Qualysoft Consortium
Copyright ⓒ LG CNS – Qualysoft Consortium

It is forbidden to copy and distribute a certain or whole part of this content without precedent approval of LG CNS – Qualysoft
Consortium
CTAS: Core Tax Administration System Reference Code: CTAS-SI-TR-UTM-44-000
Training User and System Admin Training Material
User: TAM (Potential Revenue)
Table of Contents
1. Introduction ........................................................................................................ 1
1.1 General Overview ...................................................................................... 1
1.1.1 Business Sub-Processes ........................................................................ 1
1.1.2 Business Process Challenges ................................................................ 3
1.2 Objective .................................................................................................... 4
1.3 TAM Application Overview ........................................................................ 5
1.3.1 TAM (Taxpayer Profile) Application Overview ........................................ 5
1.3.2 TAM (Potential Revenue Accounting) Application Overview ................ 5
1.3.3 TAM (Revenue Accounting) Application Overview ................................ 7
2. TAM Hands-on Activity ...................................................................................... 9
2.1 TAM (Taxpayer Profile) Hands-on Activity ............................................... 9
2.1.1 Taxpayer 360 Degrees Overview Page ................................................... 9
2.1.2 Taxpayer General Ledger Page .............................................................. 11
2.2 TAM (Potential Revenue) Hands-on Activity ......................................... 12
2.2.1 Potential Revenue CoA...........................................................................12
2.2.2 Input/Update Revenue Target for Regional Office ................................14
2.2.3 Monitor Revenue Target for Regional Office .........................................18
2.2.4 Input Revenue Target for Local Office ...................................................19
2.2.5 Monitor Revenue Target for Local Office ..............................................21
2.2.6 Update Revenue Target for Local Office ...............................................23
2.2.7 Update Revenue Target for Local Office (Monitoring) ..........................25
2.2.8 Input/Update Forecast Revenue for Every Tax Office ..........................26
2.2.9 Monitor Forecast Revenue for Every Tax Office ...................................28
2.2.10 Input/Update Medium- or Long-Term Forecast Revenue .....................29
2.2.11 Summary of Potential Revenues by Business Process .......................30
2.3 TAM (Revenue Accounting System) Hands-on Activity ....................... 31
2.3.1 Reference Data Maintenance for TAM ...................................................31
2.3.1.1 Revenue Chart of Accounts ........................................................ 31
2.3.1.2 Accounting Rules Configuration ................................................. 36
2.3.1.3 Reference Documents Code Configuration ................................ 40
2.3.1.4 Exchange Rate........................................................................... 42
2.3.1.5 Interest Rate............................................................................... 45
2.3.2 Reporting .................................................................................................47
2.3.2.1 Cash Revenue Monitoring .......................................................... 47
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2.3.2.2 Accrual Revenue Monitoring ...................................................... 48
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List of Tables
Table 1. Scope of Taxpayer Account Management Business Process ................................................... 2

Table 2. Taxpayer Profile menu ............................................................................................................... 5
Table 3. Potential Revenue Accounting menu ......................................................................................... 6
Table 4. Revenue Accounting menu ........................................................................................................ 8
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List of Figures
Figure 1 High-Level Taxpayer Account Management Business Process Design ................................... 1

Figure 2. Taxpayer Profile ........................................................................................................................ 5
Figure 3. Potential Revenue Accounting menu ....................................................................................... 6
Figure 4. Alur Proses Revenue Accounting System ................................................................................ 7
Figure 5. Revenue Accounting menu ...................................................................................................... 8
Figure 6. Taxpayer Search ...................................................................................................................... 9
Figure 7. Taxpayer 360 Degrees Overview menu ................................................................................. 10
Figure 8. Current Balance table ............................................................................................................ 10
Figure 9. Taxpayer General Ledger page ...............................................................................................11
Figure 10. Potential Revenue Chart of Accounts menu ........................................................................ 12
Figure 11. Potential Revenue Chart of Accounts................................................................................... 12
Figure 12. Add New Potential Revenue Chart of Accounts page. ......................................................... 13
Figure 13. Revenue Target for Regional Office workflow ...................................................................... 14
Figure 14. new Case menu ................................................................................................................... 15
Figure 15 Create Case page. ................................................................................................................ 15
Figure 16 Routing menu ........................................................................................................................ 16
Figure 17 Download Revenue Target Excel Template .......................................................................... 16
Figure 18 Revenue Target Excel Template ........................................................................................... 17
Figure 19 Case Routing completed. ...................................................................................................... 18
Figure 20. Target Revenue for Regional Office Page ............................................................................ 19
Figure 21. New Case menu ................................................................................................................... 19
Figure 22. Case Routing page .............................................................................................................. 20
Figure 23. Revenue Target for Every Tax Office template ..................................................................... 20
Figure 24. Case Routing completed. ..................................................................................................... 21
Figure 25. Target Revenue for Local Office ........................................................................................... 22
Figure 26. Show Invalidated Value Option ............................................................................................ 22
Figure 27. Target Revenue for Local Office Invalid Value ..................................................................... 23
Figure 28. Revenue Target for Local Office case .................................................................................. 24
Figure 29. Case Routing completed. ..................................................................................................... 25
Figure 30 Revenue Target for Local Office page ................................................................................... 26
Figure 31 Revenue Target for Local Office case ................................................................................... 27
Figure 32 Revenue Target for Local Office case ................................................................................... 28
Figure 33 Revenue Target for Local Office page ................................................................................... 29
Figure 34. Medium or Long-Term Forecast Revenue ........................................................................... 29
Figure 2 Reference Data Accounting .................................................................................................... 31
Figure 35 Revenue Chart of Accounts menu ........................................................................................ 32
Figure 36 Revenue Chart of Account 6 Digits Segment page............................................................... 32
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Figure 37. Revenue Chart of Account 6 Digits Segment edit page. ...................................................... 33
Figure 3 Revenue Chart of Accounts .................................................................................................... 34
Figure 4 Revenue Chart of Accounts 6 Digits Segment ........................................................................ 35
Figure 7 Accounting Rules Configuration .............................................................................................. 38
Figure 8 Reference Documents Code ................................................................................................... 42
Figure 9 Exchange Rate MoF................................................................................................................ 44
Figure 10 Exchange Rate BoI ............................................................................................................... 44
Figure 11 Interest Rate .......................................................................................................................... 46
Figure 37 Cash Revenue Monitoring menu ........................................................................................... 47
Figure 38. Cash Revenue Monitoring page........................................................................................... 48
Figure 39. Accrual Revenue Monitoring menu ...................................................................................... 48
Figure 40. Accrual Revenue Monitoring page ....................................................................................... 49
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1. Introduction
1.1 General Overview

Taxpayer Account Management (TAM) is a business process for managing tax information for each
Taxpayer. TAM record tax transactions related to revenue, overpaid tax due, underpayment tax due,
potential revenue, and realization potential revenue for each taxpayer (TP) derived from related
source documents obtained through the implementation of the tax administration process.
Recording of tax transactions conducted based on Government Accounting Standards and
Management Accounting Standards.
1.1.1 Business Sub-Processes
These tax transactions along with other tax information are presented in an electronic Taxpayer
Account (e-TPA) that can be accessed by the Taxpayer/Representative using the TIN or NIK already
owned by the Taxpayer. Meanwhile, the fiscal side is presented in the information system of the
Directorate General of Taxes (DGT) TAM module consisting of Revenue Accounting System (RAS),
Taxpayer Profile, and Potential Revenue.
Figure 1 High-Level Taxpayer Account Management Business Process Design
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The scope of the TAM business process consists of the following three subprocesses.
Table 1. Scope of Taxpayer Account Management Business Process
Subproses Description Scope
Taxpayer Is a series of data collection 1 Collection of tax data history and/or

Profile processes and/or tax information information of each Taxpayer from related
related to the rights and obligations business processes to be displayed
of each Taxpayer of any relevant briefly in the taxpayer profile intended for:
business processes and data a) Tax officer (Taxpayer 360 degree
presentation and/or the information overview), presented in DGT
in one system view with the aim of information system; and
providing a comprehensive picture
b) Taxpayers, presented in the
of the taxpayer's tax condition.
Electronic Taxpayer Account (e-TPA)
accessed through the Taxpayer
Portal.
2 Electronic Taxpayer Account (e-TPA) is an

account for each taxpayer to carry out
their tax rights and obligations through the
taxpayer portal channel. This process
consists of:
a) access to the Taxpayer Portal; and
b) login to Taxpayer Portal.
3 Taxpayer Ledger/Balance Sheet which

describes the financial position of the
Taxpayer from a particular tax transaction
Potential Is a series of processes for 1. Chart of Account Maintenance for

Revenue recording and reporting tax Potential Revenue
transactions based on source 2. Maintenance of Management Accounting
documents that have potential Policy
income and realization of potential
3. Bookkeeping of potential revenue and
income for each Taxpayer from all
realization of potential income based on
related business processes based
management accounting standards
on management accounting
4. Input/Update of Receiving Target
standards. This management
accounting policy is used as the 5. Input/Update Forecasts/Revenue
basis for the preparation of the Prognosis
2
Taxpayer Ledger/Balance Sheet for 6. Creation of reports/dashboards related to

each Taxpayer. revenue potential based on the
implementation of business processes
Revenue Is a set of processes based on 1 Chart of Account Maintenance for

Accounting government accounting standards Revenue Accounting
System for documenting and reporting tax 2 Maintenance of Exchange Rate and
(RAS) transactions related to income, tax Interest Rate References
overpayment, and tax receivables
3 Maintenance of Accounting Policy
for each taxpayer.
4 Bookkeeping of tax transactions in the
form of income, tax overpayment, and tax
receivables based on government
accounting standards
5 Temporary Book Closing Process
6 Permanent Book Closing Process
7 Update on Suspended Transaction
8 Internal/External Report Generation
9 Follow-up recommendations for financial

audit
10 Follow-up on performance audit

recommendations
1.1.2 Business Process Challenges

In the current conditions (as-is), TAM faces several challenges in its implementation, such as:
• The accounting application has not been integrated with the current DGT core tax system
(SIDJP) in the implementation of DGT business processes. Data input and updates can
still be done manually and changed through the conversion menu, the data formed in the
current system is still unable to produce fully reliable recording, and recording in TAM is not
done simultaneously (real-time) but after the withdrawal of data from SIDJP;
• Taxpayer profile data is still scattered and has not been integrated in one application (there
is no single source of truth);
• There is already a system to present the profile of the taxpayer, but it is only limited to
accessing tax return history information and a brief profile, while the presentation of
information for the fiscal side is still in various separate applications so that it prevents
officers from obtaining the desired information and requires large time and resources;
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• There is no standardization for recording potential tax revenues and monitoring, so far it is
still presented in several separate applications including Renpen, Mandor and Approweb
applications which cause application output to be unintegrated and related to one another
system.
• By taking into account some of the conditions above, it is hoped that the implementation of
the Core Tax Administration System (CTAS) application can be a solution for current
conditions, namely an information system that is well integrated between the accounting
system, Taxpayer profile, and potential income as a result of the analysis and
implementation of tax activities recorded according to accounting standards based on
various source documents produced so that they can be used as material decision-
making considerations.
• In addition, it is expected that this CTAS application can present the information needed
quickly, accurately, validly and more easily accessible to stakeholders.
• Hopefully, through the current tax reform team, in the future the TAM business process,
which is one of the business processes in CTAS, can support the implementation of tax
administration to be more organized, structured, measurable, and integrated.
1.2 Objective
This course highlights features of CTAS module that name as Taxpayer Account Management. The
trainee will learn on how to use functionality related to TAM, as follows:
• Explain the overview of the Taxpayer Account Management business process well.
• Run the Revenue Accounting System process correctly.
• Run the Taxpayer Profile process correctly.
• Run the Potential Revenue process correctly.
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1.3 TAM Application Overview
1.3.1 TAM (Taxpayer Profile) Application Overview

This section shows the overview of TAM (Taxpayer Profile) throughout the application process.
Figure 2. Taxpayer Profile
Table 2. Taxpayer Profile menu
Menu Brief explanation
Taxpayer Ledger Taxpayer Ledger lists all the transactions related to a taxpayer
that are captured in the system.
Taxpayer 360 Degrees Overview Taxpayer 360 Degrees Overview displays a summary of the
most relevant information for a taxpayer, based on input from
different business processes.
1.3.2 TAM (Potential Revenue Accounting) Application

Overview
Potential Revenue Accounting is a series of activities to record and identify potential tax revenue
that may come from several business processes, such as Tax Returns, Tax Supervisory, Audit, etc.
Potential Revenue process also creates and maintains revenue target and revenue estimation data
in national, regional, and local tax office level.
The user can access potential revenue accounting by selecting “Potential Revenue Accounting”
from the accounting menu. The user is then shown to respective potential revenue accounting menu;
summary of potential revenue, potential revenue by business process, potential revenue accounting,
target revenue for regional office, target revenue for local office, medium- or long-term forecast
revenue and forecast revenue for every tax office.
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Figure 3. Potential Revenue Accounting menu
Table 3. Potential Revenue Accounting menu
Summary of Potential Revenue Displays two tables Summary amounts from Potential Revenue
Transactions by Business Process & Tax Type Level 1
Potential Revenue Monitoring by Potential Revenue Monitoring by Business Process menu lists
Business Process the summary amounts for each Regional Office.
Potential Revenue Monitoring by Potential Revenue Monitoring by Tax Type Level 1 menu lists
Tax Type Level 1 the summary amounts for each Regional Office.
Potential Revenue Accounting Potential Revenue Accounting Journal menu lists all the
Journal Potential Revenue Accounting Journals distinctly.
Potential Revenue Accounting Potential Revenue Accounting Saldo lists Potential Revenue
Saldo Transactions summarized by the Transaction Number.
Target Revenue for Regional The Regional Office contains information on the Target
Office Revenue for each Regional Office for a defined Yearly period.
Target Revenue for Local Office Target Revenue for Local Office contains information on the
Target Revenue for each Local Office for a defined Yearly
period.
Medium or Long-Term Forecast Medium or Long-Term Forecast Revenue contains information

Revenue on the Forecast Revenue for each Tax Type Level 1, for a
defined Yearly period.
Forecast Revenue for Every Tax Forecast Revenue for Every Tax Office contains information on
Office the Forecast Revenue for each Local Tax Office, for a defined
Yearly period.
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1.3.3 TAM (Revenue Accounting) Application Overview
Revenue Accounting is a series of processes for recording and reporting tax transactions related to
income, tax overpayment, and tax receivables for each taxpayer based on government accounting
standards.
Figure 4. Alur Proses Revenue Accounting System
Revenue Accounting consists of a series of subprocesses as described in above figure which aims
to record in the form of transaction journals related to income, tax overpayments, and tax receivables
from source documents in accordance with predetermined government accounting policies. For
example, tax payment data after reconciliation by the Directorate General of Treasury (DJPb) and
the issuance of a Tax Assessment Letter. Bookkeeping of the accounting journal produces reports
that are used for the preparation of DGT's financial statements and support in strategic decision
making. The series of subprocesses are as follows.
7
Figure 5. Revenue Accounting menu
Table 4. Revenue Accounting menu
Cash Revenue Monitoring Cash Revenue Monitoring menu lists all the Accounting
Journals booked in Cash Revenue Accounting for Revenue
Accounts (all the accounts for which the category is set to
Revenue in the CoA 4 Digits Segment Code).
Accrual Revenue Monitoring The Accrual Revenue Monitoring menu lists all the Accounting
Journals booked in Accrual Revenue Accounting for Revenue
Accounts (all the accounts for which the category is set to
Revenue in the CoA 4 Digits Segment Code).
Disputed Receivable Monitoring The Disputed Revenue Monitoring menu lists all the
Accounting Journals booked in Disputed Revenue Accounting.
Receivable – Payable – Advanced The Receivable – Payable – Advanced Payment Saldo menu
Payment Saldo lists Revenue Transactions summarized by the Transaction
Number for Receivable, Payable and Advanced Payment.
Balance Sheet The Balance Sheet menu lists all the Revenue Accounting
Journals distinctly.
Closed Periods List of periods (Monthly, Quarterly, Semiyearly and Yearly)

and the respective status in accounting: Open, Temporarily
Closed, and Permanently Closed.
Bad Debt Allowance for the Last Bad Debt Allowance for the Last Closed Period lists the Debt
Closed Period Age, Debt Quality and Bad Debt Allowance as booked in the
last closing period case.
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2. TAM Hands-on Activity
2.1 TAM (Taxpayer Profile) Hands-on Activity
2.1.1 Taxpayer 360 Degrees Overview Page

Explanation : To access taxpayer information from Taxpayer 360 Degrees Overview
Menu.
Role (by swim lane) :
How to access : Taxpayer Ledger
Step-by-step :
1. Click "Taxpayer Ledger" menu.
2. Input NIK/TIN in “Search Taxpayer by NIK/TIN” field.
3. Click “Select”.
Figure 6. Taxpayer Search
4. Click “Taxpayer 360 Degrees Overview” in the left pane menu.
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Figure 7. Taxpayer 360 Degrees Overview menu
The Taxpayer 360 Degrees Overview menu provides a comprehensive summary of taxpayer
information throughout the entire business process. This includes details from registration, payment,
return sheets, case management, and taxpayer services. The Taxpayer 360 Degrees Overview
contains several sections.
• The Main Address, Main Contact, and Main Economic Classification section shows all detailed
information regarding the taxpayer. The information is obtained from the registration business
process.
• The Current Balance section shows information regarding the final position of the taxpayer
balance. By utilizing this feature, users can determine whether the taxpayer's final position
indicates an underpayment or overpayment. The information is obtained from TAM business
process.
Figure 8. Current Balance table
• The Active Billing Code section shows all active billing codes of the taxpayer. The information
is obtained from the payment business process.
• The Pending Return Sheets section shows the return sheets that have been created by the
taxpayer but are yet to be submitted or finalized.
• The Registered Tax Types show all registered tax types of the taxpayer. The information is
obtained from the registration business process.
10
• Continues Risk Trigger Record shows track record of taxpayer risk. The information is
obtained from the CRM business process.
• The Active Cases section shows all the ongoing cases related to taxpayers, which are created
through the case management system.
• The Active Facilities section shows all currently active and valid certificates of facilities
associated with the taxpayer.
2.1.2 Taxpayer General Ledger Page

Explanation : To access Taxpayer General Ledger menu.
How to access : Taxpayer Ledger
Step-by-step :
1. Click "Taxpayer Ledger" menu.
2. Input NIK/TIN in “Search Taxpayer by NIK/TIN” field.
3. Click “Select”.
Figure 9. Taxpayer General Ledger page
The Taxpayer Ledger contains a grid of all the transactions related to a single taxpayer. The grid
can be filtered and/or sorted by different columns.
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2.2 TAM (Potential Revenue) Hands-on Activity
2.2.1 Potential Revenue CoA

Explanation : To add Potential Revenue Chart of Accounts.
How to access : Reference Data > Accounting > Potential Revenue Chart of Accounts
Step-by-step :
1. Click “Reference Data”
2. Click “Accounting”
3. Click “Potential Revenue Chart of Accounts”
Figure 10. Potential Revenue Chart of Accounts menu
4. Click "Add New Potential Revenue Chart of Accounts”
Figure 11. Potential Revenue Chart of Accounts
5. In the Code field, fill in the code starting with 2 digits ‘33’ in front.
6. Set Debit flag to false.
7. Set Credit flag to true.
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8. Set Transferred account to false.
9. Input “1” in the Ledger (Y/N) field.
10. Input “1” in the RAS (Y/N) field.
11. Input “09” in the Business Process Code field.
12. Input “Taxpayer Account Management” in the Business Process Description field.
13. Input “01” in Account Sequence Number.
14. Input the date in the Valid From.
15. Input the Code Name.
16. Click “Submit”.
Figure 12. Add New Potential Revenue Chart of Accounts page.
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2.2.2 Input/Update Revenue Target for Regional Office

In order to run the case, please refer to the below workflow.
Figure 13. Revenue Target for Regional Office workflow
Explanation : To create new case for Target Revenue for Regional Office
How to access : Case Management > New Case
Step-by-step :
1. Click “Case Management”.
2. Click “New Case”.
14
Figure 14. new Case menu
3. In the Case Type field, choose “Revenue Target for Regional Office”.
4. In the Tax Region/Directorate field, choose “Direktorat Potensi, Kepatuhan dan Penerimaan”.
5. Click “Save”.
Figure 15 Create Case page.
15
Figure 16 Routing menu
6. Click “Routing” on the left pane menu.
7. Click “Next”.
8. Assign the required Personnel.
10. Click “Download Revenue Target Excel Template”
Figure 17 Download Revenue Target Excel Template
16
11. Input the data in the Revenue Target Template.
Figure 18 Revenue Target Excel Template
For Revenue Code, you can get the reference from Reference Data > Accounting > Revenue Chart
of Accounts. For the Regional Office Code, you can get the reference from Reference Data > Search,
and search for Tax_Region.
12. Upload the Revenue Target Template with filled data.
15. Click “Yes” to approve first approval.
16. Click “Yes” to approve second approval.
17. Click “Yes” to approve last approval.
17
Figure 19 Case Routing completed.
Once the data has been successfully submitted, you will be able to view it on the Target
Revenue for Regional Office page.
Figure 20. Target Revenue for Regional Office page
2.2.3 Monitor Revenue Target for Regional Office

Explanation : To display the Target Revenue for Regional Office data.
How to access : Accounting > Potential Revenue Accounting > Target Revenue for
Regional Office
Step-by-step :
1. Click “Accounting”.
2. Click “Potential Revenue Accounting”
3. Click “Target Revenue for Regional Office”
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Figure 21. Target Revenue for Regional Office Page
2.2.4 Input Revenue Target for Local Office

Explanation : To create new case for Target Revenue for Local Office
Step-by-step :
Figure 22. New Case menu
3. Find in the Case Type “Revenue Target for Local Office”.
4. Input in Tax Region/Directorate with the appropriate Regional as uploaded in the Revenue
Target for the Regional Office.
19
6. Click “Routing” in the left menu.
8. Assign Personnel.
10. Click “Download Revenue Target for Every Tax Office Excel Template”
Figure 23. Case Routing page
11. Input data in the Revenue Target for Every Tax Office template.
Figure 24. Revenue Target for Every Tax Office template
12. Input in the Year with current Year.
13. Upload the filled Revenue Target Template.
16. Optional: Download the Revenue Target Excel File before approval.
20
Figure 25. Case Routing completed.
2.2.5 Monitor Revenue Target for Local Office

Explanation : To display the Target Revenue for Local Office data
Local Office
Step-by-step :
3. Click “Target Revenue for Local Office”
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Figure 26. Target Revenue for Local Office
By default, all the data shown in the table is valid value. To show invalidated value, choose “Yes” in
the Show invalidated value field and then click “Search” again.
Figure 27. Show Invalidated Value Option
Showing invalidated value helps to monitor the target revenue that has been marked as invalid and
subsequently updated by newer references. From the figure below, the users can observe a target
revenue in reference C0000000643 that has been designated as invalid, with reference
C0000005920 identified as the source of invalidation. Additionally, users are able to view the date
of invalidation.
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Figure 28. Target Revenue for Local Office Invalid Value
2.2.6 Update Revenue Target for Local Office

Explanation : To create update case for Target Revenue for Local Office
Step-by-step :
3. Find in the Case Type “Revenue Target for Local Office”.
Target for the Regional Office which needs updated data.
23
Figure 29. Revenue Target for Local Office case
10. Click "Download Revenue Target Excel Template" or use a previously downloaded template
by updating the data want to update.
11. Update the template data with the new revenue target amount.
13. Upload the updated Revenue Target Template.
24
Figure 30. Case Routing completed.
2.2.7 Update Revenue Target for Local Office (Monitoring)

Explanation : To display the Target Revenue for Local Office data
Local Office
Step-by-step :
4. Chose “Yes” in Show Invalidated Value field.
25
Figure 31 Revenue Target for Local Office page
2.2.8 Input/Update Forecast Revenue for Every Tax Office

Explanation : To create new case for Forecast Revenue for Every Tax Office
Step-by-step :
3. Find in the Case Type “Input/Update Forecast Revenue Target for Tax Office”.
Target for the Regional Office which needs updated data.
26
Figure 32 Revenue Target for Local Office case
10. Click "Download Revenue Target Excel Template" or use a previously downloaded template
by updating the data want to update.
11. Update the template data with the new revenue target amount.
13. Upload the updated Revenue Target Template.
27
Figure 33 Revenue Target for Local Office case
2.2.9 Monitor Forecast Revenue for Every Tax Office

Explanation : To show the data of the Target Revenue for Local Office
Local Office
Step-by-step :
4. Chose “Yes” in Show Invalidated Value field.
28
Figure 34 Revenue Target for Local Office page
2.2.10 Input/Update Medium- or Long-Term Forecast Revenue

Explanation : To show the data of the Target Revenue for Local Office
How to access : Accounting > Potential Revenue Accounting > Medium- or Long-Term
Forecast Revenue
Step-by-step :
3. Click “Medium- or Long-Term Forecast Revenue”
DGT Headquarters can do estimation of the medium-term or long-term revenue that can be collected
in the coming years. This estimation is captured in the system in Headquarters level for annual
periods for each tax type. Selection data based on invalidated value is available in this menu.
Figure 35. Medium or Long-Term Forecast Revenue
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2.2.11 Summary of Potential Revenues by Business Process

Explanation : To monitor summary of potential revenues by business process
How to access : Accounting > Potential Revenue Accounting > Summary of Potential
Revenue
Step-by-step :
3. Click “Summary of Potential Revenue”
Figure 36. Summary of Potential Revenue Menu.
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2.3 TAM (Revenue Accounting System) Hands-on Activity
2.3.1 Reference Data Maintenance for TAM

Reference Data for TAM can be viewed and updated under the menu Reference Data > Accounting.
Figure 37 Reference Data Accounting
2.3.1.1 Revenue Chart of Accounts

Explanation : To edit Revenue CoA 6 digits segment code
How to access : Reference Data > Accounting > Revenue Chart of Account > Revenue
Chart of Account 6 Digits Segment
Step-by-step :
3. Click “Revenue Chart of Account”
31
Figure 38 Revenue Chart of Accounts menu
4. Click "Revenue Chart of Account 6 Digits Segment”
Figure 39 Revenue Chart of Account 6 Digits Segment page
5. Select one debit record to edit, then click "Edit".
6. Set debit flag to false.
32
7. Set credit flag to true.
8. Click “Submit”.
Figure 40. Revenue Chart of Account 6 Digits Segment edit page.
33
Revenue CoA codes and validity periods are defined by DG Treasury. This data is synchronized to
CTAS periodically, based on defined communication protocol “IF_TAM_001 Exchange information of
Chart of Account”.
In addition, there are several attributes for the revenue CoA which are maintained in CTAS.
Figure 41 Revenue Chart of Accounts
34
In the Revenue CoA 6 Digits Segment Code, the type of Account (Debit or Credit) can be defined.
Figure 42 Revenue Chart of Accounts 6 Digits Segment
In the Revenue CoA 5 Digits Segment Code, it is possible to specify whether transactions with Account
Codes beginning with these 5 digits should be regarded during the Bad Debt Allowance. If so, the Bad
Debt Allowance rule must be specified to be applied during booking.
35
In the Revenue CoA 4 Digits Segment Code, can be defined:

• The Category of the account that starts with this 4-digits segment code.
• Whether transactions with Account Codes beginning with these 4-digits should be regarded
during the Taxpayer Reallocation process. If yes, it is mandatory to define the Taxpayer
Reallocation Transfer in Accounting rule and Taxpayer Reallocation Transfer Out Accounting
rule to be used during booking.
• Whether transactions with Account Codes beginning with these 4-digits should be regarded
during calculation of Unrealized Gain and Loss. If yes, it is mandatory to define the Unrealized
Gain and Loss rules.
2.3.1.2 Accounting Rules Configuration

Explanation : To configure accounting rules
How to access : Reference Data > Accounting > Accounting Rule
Step-by-step :
3. Click “Accounting Rule”
36
Figure 45. Accounting Rule Menu
4. In the “General Accounting Rules”, user can add new general accounting rule by click “Add
New General Accounting Rules” or edit the existing one by choosing one of the rules and click
“Edit”.
Figure 46. General Accounting Rules Page
Accounting Rules – are reference data that allow the user to define how the output of every business
process that is expected to create accounting transactions, should be booked into:
37
• Potential Revenue Accounting
• Cash Revenue Accounting
• Accrual Revenue Accounting
• Taxpayer Ledger
Figure 47 Accounting Rules Configuration
A defined set of data from the output of different processes in the system is sent to accounting in
the form of an accounting transaction request. This dataset includes:
• Accounting Rule Code – Accounting Rule to be used for booking.
• Reference Document Code – Reference Document code to be used during the booking
process.
• Reference Number – Reference from the source of the transaction e.g., NTPN number or
Document Number.
• Currency Code – Currency code to be set for the transaction. If it is not received from the
respective business process, the currency code from the accounting rules will be used.
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• Revenue Code – Revenue code to be set for the transaction. If it is not received from the
respective business process, the currency code from the accounting rules will be used.
• Tax Period Code – The tax period code for the transaction.
• Amount Full Main Table – Full transaction amount in the original currency.
• Amount Agreed Simple Table – Applicable for transactions originating from Notices of Tax
Assessment, Decision on Objection, Decision on Appeal etc.
• Payment Due Date – Payment due date in case of output that should be booked as due for
the taxpayer.
• Transaction Date – Date when the transaction occurred.
• Payment Code – Payment code used in the billing code generation.
• Transaction Number – Transaction number generated by the system or inherited by a

previous, connected transaction.
• Tax Object Number – Tax object number when applicable
• Remarks – Any additional remark that might be considered relevant.
• WP Code – Working paper code.
• Original Reference Number – Number of original documents in case of transactions from

follow up decision documents.
This data is further processed to create accounting transactions based on the respective accounting
rule. The accounting rule defines:
• Revenue Accounts and Potential Revenue Accounts where the transaction should be
booked.
• Journal Code Type that should be used for the transaction.
• Type of transaction (Debit or Credit)
• The exchange rate categorization will be used for calculating the amount in IDR, in case of
transactions in USD currency.
• The Accounting Type and Accounting Type Detail for the transactions to be booked in the
Taxpayer Ledger.
• Transaction Number – defines if the accounting transaction being booked will have the
same Transaction Number as the initial document or it will have a new Transaction Number.
39
2.3.1.3 Reference Documents Code Configuration

Explanation : To configure reference documents code
How to access : Reference Data > Accounting > Reference Documents
Step-by-step :
3. Click “Reference Documents”
Figure 48. Reference Documents Menu
4. In the “Reference Documents Code” page, user can add new reference documents code by
click “Add New Reference Documents Code”, edit the existing one by choosing one of the
document code and click “Edit”, or export reference document by clicking “Export Reference
Document” button.
40
Figure 49. Reference Documents Code
Reference Documents are reference data sets that define the booking rules to be used for
accounting transactions, which are triggered by the issuance of a decision document in another
business process. For each document and its possible result, a Reference Document reference
data set is defined, specifying:
• Accounting Booking Rule to be used for the transaction defined in the document.
• Accounting Payment Rules to book the respective payment/overpayment compensation for

the original due, for each type of payment (NTPN, SP2D, Balance Transfer, Overpayment
Compensation), where applicable.
• Reconciliation Rule to be used for the reconciliation of the original transaction with the
respective payment/overpayment compensation, where applicable.
• If the due date is not received from the respective business process, a default value can be
set using the Due Date Months After Notice Creation and Due Date Days After Notice
Creation fields so that underpayment transactions can have a due date assigned.
41
Figure 50 Reference Documents Code
Other processes that are covered during the booking process:
• Booking of disputed amount transactions in the Accrual Revenue Accounting if a disputed

amount is received.
• Calculation of Legally Binding Date where applicable
• Calculation of Advanced Payment amounts where applicable
• Definition of the Original Document Date based on the Original Document Number, where
applicable
Defining posting date based on the moment when the transaction is booked.
2.3.1.4 Exchange Rate

Explanation : To view the exchange rate value from Ministry of Finance
How to access : Reference Data > Accounting > Exchange Rate MoF
Step-by-step :
3. Click “Exchange Rate MoF”
42
Figure 51. Exchange Rate MOF menu.
4. Upon accessing the page, you will find the exchange rate value generated by MoF. This data
serves a crucial role in various accounting processes, particularly those involving dollar
currency transactions..
Figure 52. Exchange Rate MoF page
43
Exchange Rates from MoF and validity periods are synchronized to CTAS periodically, based on
defined communication protocol “IF_TAM_003 Exchange information of MoF exchange rate”.
Exchange rates can be viewed in the system, but they cannot be changed.
Figure 53 Exchange Rate MoF
Exchange Rates from MoF and validity periods are synchronized to CTAS periodically, based on
defined communication protocol “IF_TAM_005 Exchange information of BI exchange rate”.
Exchange rates can be viewed in the system, but they cannot be changed.
Figure 54 Exchange Rate BoI
44
2.3.1.5 Interest Rate

Explanation : To view the interest rate value from Ministry of Finance
How to access : Reference Data > Accounting > Interest Rate i
Step-by-step :
3. Click “Interest Rates of MoF”
Figure 55. Exchange Rate MOF menu.
4. Upon accessing the page, you will find the interest rate value generated by MoF. This data
serves a crucial role in various accounting processes.
45
Figure 56. Interest Rates Page.
Interest rates and validity periods are defined by the Ministry of Finance. They are synchronized to
CTAS periodically, based on defined communication protocol “IF_TAM_008 Exchange information
of MoF Interest Rate”.
There are different interest rates applicable to different processes in the tax administration. The
interest rate to be used and the method for automatically calculating interest and penalties is defined
in every business process respectively.
For example, here is a screenshot of the reference data for Interest Rates:
Figure 57 Interest Rate
46
2.3.2 Reporting
2.3.2.1 Cash Revenue Monitoring
Explanation : To view Cash Revenue data
How to access : Accounting > Revenue Accounting > Cash Revenue Monitoring
Step-by-step :
2. Click “Revenue Accounting”
3. Click “Cash Revenue Monitoring”
Figure 58 Cash Revenue Monitoring menu
4. Choose the Transaction Date
5. Choose the “Type of View”
47
Figure 59. Cash Revenue Monitoring page
6. Click "Search" then the page will display the data of your choice.
2.3.2.2 Accrual Revenue Monitoring

Explanation : To insert accounting transaction in accrual revenue monitoring
How to access : Accounting > Revenue Accounting > Accrual Revenue Monitoring
Step-by-step :
2. Click “Revenue Accounting”
3. Click “Cash Revenue Monitoring”
Figure 60. Accrual Revenue Monitoring menu
48
4. Select the transaction date in the “Transaction Date” field.
5. Use the "Type of View", "Account Code", "Tax Region", "Tax Office" and "Taxpayer" fields as
per search needs.
Figure 61. Accrual Revenue Monitoring page
6. Click "Search" then the page will display the data of your choice.
49

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Core Tax Administration System

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Prepared By: LG CNS – Qualysoft Consortium

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2.3.2.2 Accrual Revenue Monitoring ...................................................... 48

Table 1. Scope of Taxpayer Account Management Business Process ................................................... 2

Figure 1 High-Level Taxpayer Account Management Business Process Design ................................... 1

1.1 General Overview

1.1.1 Business Sub-Processes

Figure 1 High-Level Taxpayer Account Management Business Process Design

Table 1. Scope of Taxpayer Account Management Business Process

Subproses Description Scope

Taxpayer Is a series of data collection 1 Collection of tax data history and/or

2 Electronic Taxpayer Account (e-TPA) is an

a) access to the Taxpayer Portal; and

b) login to Taxpayer Portal.

3 Taxpayer Ledger/Balance Sheet which

Potential Is a series of processes for 1. Chart of Account Maintenance for

basis for the preparation of the Prognosis

Taxpayer Ledger/Balance Sheet for 6. Creation of reports/dashboards related to

Revenue Is a set of processes based on 1 Chart of Account Maintenance for

5 Temporary Book Closing Process

6 Permanent Book Closing Process

7 Update on Suspended Transaction

8 Internal/External Report Generation

9 Follow-up recommendations for financial

10 Follow-up on performance audit

1.1.2 Business Process Challenges

• Run the Revenue Accounting System process correctly.

• Run the Taxpayer Profile process correctly.

• Run the Potential Revenue process correctly.

1.3 TAM Application Overview

1.3.1 TAM (Taxpayer Profile) Application Overview

Figure 2. Taxpayer Profile

Table 2. Taxpayer Profile menu

Menu Brief explanation

1.3.2 TAM (Potential Revenue Accounting) Application

Figure 3. Potential Revenue Accounting menu

Table 3. Potential Revenue Accounting menu

Menu Brief explanation

Medium or Long-Term Forecast Medium or Long-Term Forecast Revenue contains information

1.3.3 TAM (Revenue Accounting) Application Overview

Figure 4. Alur Proses Revenue Accounting System

Figure 5. Revenue Accounting menu

Table 4. Revenue Accounting menu

Menu Brief explanation

Closed Periods List of periods (Monthly, Quarterly, Semiyearly and Yearly)

2. TAM Hands-on Activity

2.1 TAM (Taxpayer Profile) Hands-on Activity

2.1.1 Taxpayer 360 Degrees Overview Page

1. Click "Taxpayer Ledger" menu.

2. Input NIK/TIN in “Search Taxpayer by NIK/TIN” field.

Figure 6. Taxpayer Search

4. Click “Taxpayer 360 Degrees Overview” in the left pane menu.

Figure 7. Taxpayer 360 Degrees Overview menu

Figure 8. Current Balance table

2.1.2 Taxpayer General Ledger Page

1. Click "Taxpayer Ledger" menu.

2. Input NIK/TIN in “Search Taxpayer by NIK/TIN” field.

Figure 9. Taxpayer General Ledger page

2.2 TAM (Potential Revenue) Hands-on Activity

2.2.1 Potential Revenue CoA

1. Click “Reference Data”

3. Click “Potential Revenue Chart of Accounts”