Talking about the regulation of campaign fund that nowadays it becomes hot news reminding me to my previous-worth experience four years ago when I was involved in arranging book on behalf of General Election Commission (KPU) cooperating with Public Sector Accountants Compartment of The Indonesian Institute of Accountants (IAI-KASP), “Accounting System: a Guidance for Political Parties in Indonesia” in which also regulates about campaign fund (sources and expenditure).
Approximately a month ago, IAI-KASP staff, called me asking whether I could join again or not to revise the regulation of General Election Commission about campaign fund recording and reporting guidance. Honestly, with the limitation of my time I have that make me worry about the limitation of my contribution so I denied to join. Furthermore, I have forgotten much about detail of that regulation he he…
Something make me surprise is about the plan of KPU to oblige donators to put Taxpayer Identification Number (NPWP) on Donator Identity as requested by the Director General of Tax, Mr. Darmin Nasution, for donation over Rp 20 million as the minimum of personal exemption (PTKP) is Rp 15.84 million a year. In my opinion, it is the advance of other sight of democration in which direct toward good governance, transparency and accountability.
I absolutely agree to put NPWP on donator identity in order to make it easy for Directorate General of Tax observing tax administration and also observing the compliance of taxpayers to fulfill their obligation. On the other hand, for KPU or Auditor who audit the reporting of Campaign Fund get easy to trace the adress of donators since in the tax administration just by clicking the number of NPWP, we can obtain much data including of the address.
Don’t talk about the effectiveness of that regulation nowadays cause we have to admit that based on the experience in 4 years ago, there were so many violation, such as fictive donators, unrecorded donation, etc, that no penalty for that. This happened as the election law didn’t strictly regulate the penalty for breaking the regulation, especially for campaign fund.
However, as many people said that we just learn to be a democratic nation so we need long time to be a real democratic nation. Once again, put NPWP on donators identity is one step forward toward good governance. In the future, we can stipulate the house representatives to create the election law that guarantee the strick penalty. On other side, we also encourage other institution, such as the police, attorney, to do the law enforcement. Hence, the contenders will grab the donation accountably.