The Directorate General of Taxes (DGT) is a government agency at the level of echelon I units under the Ministry of Finance of the Republic of Indonesia, which is among the earliest to implement Competency Standards for State Civil Apparatus (ASN). According to ASN regulations, there are three types of job competencies that apply, namely: a) technical competence; b) managerial competence; and c) socio-cultural competence. Even though the PAN-RB Permen No. 38 of 2017, however, most government agencies have not implemented the Permen. This is because the regulation is normative in nature and not in the form of operational instructions that can be applied immediately. The operational guidelines are usually set out with more technical regulations in the respective sectoral ministries.

In the DGT itself, the implementation of the Permen above has been implemented for the purposes of promotion of echelon IV and III structural positions, as well as tax auditor functional positions. Specifically for structural promotion, DGT has built its own system since several years ago. Although the higher the level of the position the higher the level of managerial competence required, DGT still tries to keep the level of technical competence from being defeated just like that. In order to recruit employees who have the expected talent, DGT has started to take pictures and record the track record of employees from the moment the employee is assigned to be included in the talent pool. DGT believes that technical competence will not disappear over time and the age of employees. However, there is only a change in the form of competence from explicit knowledge to tacit knowledge.

For DGT, employees who have tacit knowledge because of their long experience, are quick to learn and have a good attitude are very valuable assets for the organization. For this reason, in the process of recruiting employees for structural promotion, the stages that employees must pass will be long but well planned. In the final stage, after employees are declared to have passed the formal requirements, attitude track record, and technical competency tests, but have not been issued with an SK, talent employees are required to take part in an internship (mentoring) for several months in another unit office with the guidance of an appointed mentor. The mentor’s job is to hone and deliver tacit knowledge to talents so that they are ready to carry out their duties when they take up a new, higher position. Such is the tacit knowledge management at DGT related to HR development. #OurTaxesforUs

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