Bisnis Proses Wajib Pajak

riandoko@stan.ac.id @rikojakarta Widyaiswara

Riko Riandoko

It is not the strongest of the speciest that survives. It is the one that is the most adaptable to change (Darwin)

Definisi Proses Bisnis

Proses Bisnis = Proses + Bisnis Proses = - A continouous action, - Series of actions or events - A course or code of action - A procedure

Definisi Proses
Process = As something that happens during a course of time, and has a beginning and an end

Pembagian Proses Bisnis

1. Core Process 2. Support Process 3. Management Process

Core Process
- Create the primary value stream, what produce to customers. - Purchasing, Manufacturing, Sales

Support Process
- Support process prop up and carry the core process - Accounting, Human Resource, and Information Technology

Management Process
- Management process govern core process and support process

Business Process
- A business process is a series of steps designed to produce a product or service
(Rummler and Brache, 1995)

Tugas Kelompok
- Buat pembagian proses bisnis yang terdiri dari core, support, dan management hingga level pelaksana untuk: - KPP - Kanwil - Direktorat di KPDJP - PPDDP

Pembagian Kelompok
9 sektor berdasarkan klasifikasi industri yang ditetapkan BEI dan diberi nama Jasica (Jakarta Industrial Classification)
1. 2. 3. 4. 5. 6. 7. 8. 9. Pertanian (Agricultural) Pertambangan (Mining) Industri Dasar dan Kimia Aneka Industri Industri Barang Konsumsi Properti Infrastruktur Keuangan Perdagangan

Sektor Primer
A. Sektor-sektor Primer (Ekstraktif) 1.Pertanian (Agricultural) yang meliputi Perkebunan, Peternakan, dan Perikanan; 2.Pertambangan (Mining) yang meliputi; Produsen Minyak dan Gas Alam, Tambang Metal dan Mineral, Tambang Batuan, dan Tambang lainnya;

Sektor Pertanian
1. Sektor Perkebunan; Astra Agro Lestari, BW Plantation, Gozco Plantation, Jaya Agra Wattie, PP London Sumatra Indonesia, Sampoerna Agro, Salim Ivomas Pratama, SMART, Tunas Baru Lampung, Bakrie Sumatra Plantation 2. Sektor Peternakan; Indo Setu Bara Resources, Multibreeder Adirama Indonesia 3. Sektor Perikanan; Central Proteinaprima, Dharma Samudera Fishing Industries, Inti Agri Resources 4. Sektor Pertanian Lainnya: BISI International, Bumi Teknokultura Unggul, Citra Kebun Raya Agri.

Sektor Pertambangan
1. Sektor Pertambangan Batu Bara; Tambang Batubara Bukit Asam, Indo Tambangraya Megah, Adaro Energy, Borneo Lumbung Energy, Berau Coal Energy, Bumi Resources, Bayan Resources, Darma Henwa, Delta Dunia Makmur, Harum Energy 2. Sektor Pertambangan Minyak dan Gas Bumi; Elnusa, Energi Mega Persada, Medco Energi International, Radiant Utama Interinsco, Benakat Petroleum Energy. 3. Sektor Pertambangan Logam dan Mineral; Aneka Tambang (Antam), International Nickel Indonesia (INCO), Timah Persero 4. Sektor Pertambangan Batu-batuan: Citatah Tbk, Muara Investindo

Sektor Sekunder
B. Sektor-sektor Sekunder (Industri Pengolahan dan Manufaktur) 1. Industri dasar dan kimia, yang meliputi : Semen, Keramik, Gelas, Porcelent, Metal, Kimia, Plastics & Packaging, Pakan Ternak, Industri Kayu, Pulp dan Kertas; 2. Aneka Industri, yang meliputi : Mesin dan Alat Berat, Otomotif dan Kompenennya, Textile & Garment, Sepatu, Kabel, Elektronik, Boneka, Batu Pualam; 3. Industri Barang Konsumsi, yang meliputi : Makanan dan Minuman Botol, Rokok, Farmasi, Kosmetik dan Keperluan Rumah Tangga,

Industri Dasar dan Kimia

1. Semen; Indocement Tunggal Prakasa, Holcim Indonesia, Semen Gresik Persero 2. Keramik, Porselen dan Kaca; Asahimas Flat Glass, Intikeramik Alam Asri Industri, Keramika Indonesia Asosiasi, Mulia Industrindo 3. Logam dan Sejenisnya; Alumindo Light Metal Industry, Indal Alumunium Industry, Jaya Pari Steel, Krakatau Steel, Pelat Timah Nusantara, Tembaga Mulia Semanan 4. Kimia; Barito Pacific, Ekadharma International, Eterindo Wahanatama, Sorini Agro Asia Corporindo, Indo Acidatama 5. Plastik dan Kemasan; Asiaplast Industries, Champion Pacific Indonesia, Indopoly Swakarsa Industry, Sekawan Intipratama, Trias Sentosa, Yanaprima Hasta Persada 6. Pakan Ternak; Charoen Pokphand Indonesia, Japfa Comfeed Indonesia, Malindo Feedmill 7. Kayu dan Pengolahannya; Sumalindo Lestari Jaya, Tirta Mahakam Resources 8. Pulp dan Kertas; Fajar Surya Wisesa, Indah Kiat Pulp & Paper, Kertas Basuki Rahmat Indonesia, Pabrik Kertas Tjiwi Kimia

Aneka Industri
1. Otomotif dan Komponennya; Astra International, Astra Autoparts, Goodyear Indonesia, Gajah Tunggal, Indomobil Sukses International, Multistrada Arah Sarana 2. Tekstil dan Garment: Polychem Indonesia, Argo Pantes, Eratex Djaja, Panasia Indosyntec, IndoRama Synthetics, Pan Brothers, Asia pacific Fibers, Ricky Putra Globalindo, Nusantara Inti Corpora 3. Alas Kaki; Surya Intrindo Makmur, Primarindo Asia Infrastructure 4. Kabel; Sumi Indo Kabel, jembo Cable Company, KMI Wire & Cable, Kabelindo Murni, Supreme Cable Manufacturing & Commerce, Voksel Electric 5. Elektronika; Sat Nusapersada

Industri Barang Konsumsi

1. Makanan dan Minuman; Akasha Wira International (ADES), Indofood Sukses Makmur, Multi Bintang Indonesia, Mayora Indah, Ultra Jaya Milk Industry 2. Rokok; Gudang Garam, H. M. Sampoerna, bentoel International Investama 3. Farmasi; Darya-Varia laboratoria, Indofarma, Kimia Farma, Kalbe Farma, Merck, Schering Plough, Taisho Pharmaceutical, Tempo Scan Pacific. 4. Kosmetik dan Barang Keperluan Rumah Tangga; Martina Berto, Mustika Ratu, Mandom Indonesia, Unilever Indonesia 5. Peralatan Rumah Tangga; Kedawung Setia Industrial, langgeng makmur Industri

Sektor Tersier
C. Sektor-sektor Tersier (industri jasa/non-manufaktur) 1. Property, Real Estate dan Konstruksi, yang meliputi : Property dan Real Estate, dan Perusahaan Konstruksi; 2. Infrastruktur, Utilitas, dan Transportasi, yang meliputi Jalan Tol, Bandara, Pelabukan, Telekomunikasi, Transportasi, dan Konstruksi bukan Bangunan; 3. Keuangan, yang meliputi : Perbankan, Lembaga Keuangan, Perusahaan Sekuritas, Asuransi, Reksadana, dan Multi Finance; 4. Perdagangan, Jasa dan Investasi, yang meliputi : Perdagangan Besar, Perdagangan Ritel, Restoran, Hotel dan Pariwisata, Rumah Sakit, Komputer dan Services, Perusahaan Investasi;

Property dan Real Estate

1. Property dan Real Estate; Agung Podomoro Land, Alam Sutra Realty, Sentul City, Bumi Serpong Damai, Ciputra Development, Ciputra Property, Duta Anggada Realty, Intiland Development, Bakrieland Development, Megapolitan Development, Jaya Real Property, Lippo Cikarang, Lippo Karawaci, Modernland Realty, Metropolitan Land, Summarecon Agung 2. Konstruksi Bangunan; Adhi Karya Persero, Duta Graha Indah, Jaya Konstruksi Pratama, PP Persero, Total Bangun Persada, Wijaya Karya

Infrastruktur, Utilitas dan Transportasi

1. Energi; Leyland International, Perusahaan Gas Negara Persero, Rukun Raharja 2. Jalan Tol, Pelabuhan, Bandara: Citra Marga Nusaphala Persada, Jasa Marga, Nusantara Infrastructure 3. Telekomunikasi; Bakrie Telecom, XL Axiata, Smartfren Telecom, Indosat, Telekomunikasi Indonesia Persero 4. Transportasi; Arpeni Pratama Ocean Line, Berlian Laju Tanker, Garuda Indonesia, Humpuss Intermoda, Rig Tenders Indonesia, Steady Safe, Samudera Indonesia, Trada Maritime, Panorama Transportasi 5. Konstruksi Non-Bangunan; Tower Bersama Infrastrucutre, Suara Menara Nusantara, Truba Alam Manunggal Engineering

Keuangan
1. Bank; 2. Lembaga Pembiayaan; Adira Dinamika Multi Finance, BFI Finance, Batavia Prosperindo, Verena Multi Finance, Wahana Ottomitra 3. Perusahaan Efek; HD Capital, Panin Sekuritas, Reliance Securities, Trimegah Securities, Lippo Securities 4. Asuransi; Asuransi Multi Artha Guna, Lippo General Insurance, Maskapai Reasuransi Indonesia, Panin Insurance 5. Lainnya; Pacific Strategic Financial, Arthavest, Equity Development Investment, Sinarmas Multiartha, Capitalinc Investment

Perdagangan, Jasa, & Investasi

1. Perdagangan Besar Barang Produksi; AKR Corporindo, Colorpak Indonesia, Dian Swastika Sentosa, Enseval Putera Megatrading, Hexindo Adiperkasa, Interaco Penta, Lautan Luas, Modern International, Multi Indocitra, Millenium Pharmacon International, Renuka Coalindo, Tigaraksa Satria, AGIS, Triwira Insan Lestari, Tunas Ridean, United Tractors 2. Perdagangan Eceran; Ace Hardware Indonesia, Sumber Alfaria Trijaya, Catur Persona Adiprana, Hero Supermarket, Matahari Putera Prima, Mitra Adi Perkasa, Ramayana Lestari Sentosa, Rimo Catur Lestari, Skybee, Toko Gunung Agung, Trikomsel Oke 3. Restoran; Fast Food Indonesia, Pembangunan Jaya Ancol, Plaza Indonesia Realty, Eatertainment International, Pudjiadi Prestige, Pioneerindo Gourmet International

Perdagangan, Jasa, & Investasi

1. Hotel dan Pariwisata; Bayu Buana, Bukit Uluwatu Villa, Hotel Mandarine Regency, Island Concept Indonesia, Jakarta Setiabudi International, Panorama Sentrawisata, Destinasi Tirta Nusantara, Hotel Sahid Jaya International 2. Advertising, Printing, dan Media; Mahaka Media, Elang Mahkota Teknologi, Fortune Indonesia, Indosiar Karya Media, First Media, Media Nusantara Citra, Surya Citra Media, Tempo Inti Media 3. Jasa Komputer dan Perangkatnya; Astra Graphia, Dyviacom Intrabumi, Limas Centric Indonesia, Metrodata Electronics 4. Perusahaan Investasi; Global Mediacom, Bakrie Brothers, Bumi Resource Minerals, Multipolar,

Business Process
- Business Process is the set of steps a business performs to create value to customers. A process consists of:
- Inputs: start the process - Activities: transform inputs into outputs - Outputs the results of the activities

Business Process
Industrial Revolution Adam Smith 1776 The Wealth of Nations Division of Labor, implying that person specialize in certain task - Break down large job into many smaller tasks

Handicraft production in which one person normally carries out all task

Business Process as Deterministic Machines

Business Process as Deterministic Machines

1. Fix Sequences of well defined activities 2. Focus on structures (methods and rules) and goals (related to process output) 3. Process evaluated in time, monetary, and resource dimensions Hard and Static, flow chart are often used, easy to describe and evaluate, ignore dynamic behaviour

Business Process as Complex Dynamic System

Business Process as Complex Dynamic System

1. Focuses on the complex, dynamic and interactive feature 2. Open system which adapt to the environment 3. Represent organic view on business process 4. A whole rather than its parts

Steps to Identify The Business Processes

1. Develop the Process Inventory 2. Established the Foundation 3. Draw the Process Map

1. Develop the Process Inventory

Process Inventory is a list of the business processes that a department or area owns. Business processes is identified by the work done by a department, scanning job description or describing roles & Responsibilities.

Develop the Process Inventory

1. Describe the organization structure 2. Describe every department 3. Identify what they do 4. Translate those responsibility into business process

Examples - Develop the Process Inventory

1. Performance Management Process; Define how to handle employee performance problems 2. Recruitment Process; How to move from sourcing candidates to hiring right employees 3. Change Management process: define how to the organization deals with change from both organizational perspective

Human Resource Department/Manager

Examples - Develop the Process Inventory

1. Lead Generation Process; Define how the sales group generates, assigns, and evaluate leads 2. Sales Process; Define the steps involved in calling on potential customers and closing sales 3. Account Management Process: define how to manage a strategic customer on a day to day basis

Sales/Marketing Department/Manager

Tugas Kelompok
Develop Process Inventory
1. Describe the organization structure -> KPP Pratama 2. Describe every department -> 2 Seksi pada KPP 3. Identify what they do - > 2 tasks & responsibilities 4. Translate those responsibility into business process

2. Establish the Foundation

Establishing the foundation for a business process is guided by scope definition. Scope definition document becomes a blueprint. Developed process inventory (step 1) Decide process to focus on first, Established of what is and is not included Established boundaries

Establish the Foundation

Helps to prevent scope creep, a risk in many projects
Scope creep refers to uncontrolled changes or continuous growth in a project's scope. This phenomenon can occur when the scope of a project is not properly defined, documented, or controlled. It is generally considered a negative occurrence, and therefore should be avoided.

Eight Section of the Scope Def. Doc.

Section 1: Process Name The name of the business process, such as hiring process, sales process Section 2: Process Owner Person responsible for overall process. Identify the one person who has the ultimate responsibility even if the process touches multiple departments

Section 3: Description Definition or purpose of the process.

Compensation Budget Process

Section 3: Description
1. Use unusual or technical terms in your desc.

Writing process description, may need to:

1. Emphasize areas that are out of scope

1. Further define term by giving examples

Section 4: Scope Breadth or Area covered by a process. Establish the boundaries within which the works performed

Section 5: Process Responsibility List of the major tasks that the business process must deliver.

Section 6: Clients and Clients Needs Identify the recipients of the outcome of the business process and what is important to them from the process.

Section 7: Key Stakeholders and Interest Identify what the stakeholders care about or where their interest in the process lies

Section 8: Measurement of Success Identify what the business should measure. In the term of client/customer and stakeholder need.

Scope Definition Document

3. Draw The Process Map

Drawing a Process Map is the best way to understand business process
1. How the process works 2. What activity constitute most of the works 3. Where the hand-offs occur between departments 4. Where the opportunities for improvement exist

The Process Map Overview

A Process Map is a visual representation of a series of connected activities that, when strung together, deliver a meaningful outcome to the client/customer.

Flowcharting and Documenting

1. An activity in a process that adds value to the next step in the process 2. Each activity consists of a series of tasks, and each activity should start with an action verb that demonstrates doing or performing something. 3. Examples of action verbs include words like develop, approve, update, run, and communicate

Flowcharting and Documenting

Examples of action verbs: Develop the business case. Approve an expense report. Update the forecast. Run the head count report. Communicate the status.

Flowcharting and Documenting

An arrow leaving the first activity box and going to the second activity box. This arrow represents the output of the first box (activity 1) and the input to the next box (activity 2). As the figure shows, the text on the arrow reads Output from activity 1 and Input to activity 2.

Flowcharting and Documenting

Whatever you write on, the arrow must result from the actions taken in activity 1, and that output must then be used by activity 2 to accomplish its tasks. For example, if activity 1 states Run a report, the output should identify what information results from running the report. Activity 2 would then state what to do with that information.

Flowcharting
Parents Routine in The Morning

Flowcharting Assignment *Chilies Sauce Catfish Resto

1. Develop Process Inventory a. Describe the organization b. Describe every department c. Identify what they do d. Translate those responsibility into business process 2. Establish the Foundation a. Decide process to focus on first, b. Established of what is and is not included c. Established boundaries 3. Draw The Process Map -> Flowcharting

Flowcharting
To develop a detailed process map, you have to decide on the level of detail required to achieve your goals. If you can not decide how detailed a process map to draw, use the criteria to help with your decision to draw a process map at a high level, detailed level, or somewhere in between

Drawing the Process Map

But where do you begin? To get started, 1. Use the scope definition document created in step 2, and reference the boundaries defined at that time. 2. Look at where you said the process begins and ends, and use that information as the starting point.

Drawing the Process Map

Use Alistar Corporations simple recognition bonus award process to demonstrate the building of a process map.

Drawing the Process Map

Since this process is about rewarding employees for good performance, our scope definition document lists the boundaries

The entry point into the business process becomes the first data point to draw on the process map. In our example, we already identified the initial entry point when we established the boundaries

Drawing the Process Map

Recognition Bonus Award Process Map Write Recommend employee for an award on the process map and place an arrow going from this phrase to the first box. Next step is to decide what to write inside the first box

Drawing the Process Map

What to Write Inside The First Box
Start by asking questions to get them talking and thinking about the process like: 1. OK, an employee was recommended for a recognition bonus award. What happens now? 2. Who recommends an employee for a recognition bonus award? Have to draw the information out of the team, rather than supplying the answers. Should never give the answer, but may need to rephrase statements so that what you write on the process map is clear and concise.

Drawing the Process Map

What to Write Inside The First Box
By using the boundary start point as the entry, it easier to draw the first box. The first step in the process occurs when the manager fills out a form to request a recognition award for an employee. The arrow leaving activity 1 shows the output as a completed form. The output of one activity feeds the next activity.

Drawing the Process Map

What to Write Inside the 2nd Box
For the next box, need to understand what happens to the form by asking questions like: 1. Now that we have a completed form, what happens to it? If you have trouble getting an answer, ask more precise questions like: 2. Whom is the form sent to, how is it sent, and what do they do with it? The second step in the process includes the next-level manager either approving or rejecting the request to give the employee a recognition award. Notice that the project teams discussion caused other changes to the process map.

Drawing the Process Map

What to Write Inside The 2nd Box

Tugas Kelompok
Flowcharting
1. Develop Process Inventory a. Describe the organization b. Describe every department c. Identify what they do d. Translate those responsibility into business process 2. Establish the Foundation a. Decide process to focus on first, b. Established of what is and is not included c. Established boundaries 3. Draw The Process Map

Tugas Kelompok
Flowcharting
1. Develop Process Inventory a. Describe the organization b. Describe every department c. Identify what they do d. Translate those responsibility into business process 2. Establish the Foundation a. Decide process to focus on first, b. Established of what is and is not included c. Established boundaries 3. Draw The Process Map