Skip to main content

Review on the article : Indonesia tax amnesty nets $330 bln - now for reform



Indonesia tax amnesty nets $330 bln - now for reform

Southeast Asia's biggest economy this month is winding up one of world's most successful tax amnesties, with at least 745,000 taxpayers declaring more than $330 billion of assets so far.
President Joko Widodo has cited higher tax revenue as the key to boosting infrastructure spending and growth. But if the amnesty is to avoid being just a one-off windfall, Indonesia needs to improve a tax collection ratio well below many of its peers, international agencies and local officials have said.
To that end, Indonesia's finance minister Sri Mulyani Indrawati has set up a special tax reform team to boost collection. It faces an immense task in a country where tens of millions of people - both the wealthy and the poor - remain outside the tax system.
Parliament is considering draft legislation that would overhaul an institution the public views as one of Indonesia's most corrupt, according to global corruption watchdog Transparency International.
"People don't pay taxes because they believe they won't get caught," said Darussalam (like many Indonesians, he goes by one name), a partner at consultancy Danny Darussalam Tax Centre.
The amnesty has provided the government with more revenue than similar plans in countries such as India, Chile, Italy or South Africa, Indrawati said.
The amnesty has been criticized for benefiting mostly the rich. The World Bank blames poor tax compliance amongst high income earners in Indonesia for hampering poverty reduction and maintaining inequality. The richest one percent of Indonesia's 250 million people control nearly half the wealth, charity organization Oxfam said.

Tax reform team 

The tax bureau as of 2016 employed about 38,000 people to collect taxes from a workforce of 118.41 million. Less than a third of the workforce is registered at the tax office and even fewer file annual tax reports.
A visit to the tax office in Jakarta provides a window into the challenges the government faces.
Tax inspector Jeffry Martino sometimes works a 12-hour day just to keep tabs on a small portion of the hundreds of companies under his watch.
He has 661 taxpayers under his watch, but focuses on the biggest 100 companies that contribute the most to his target of collecting 495 billion rupiah ($37.02 million) this year.
"We are the spearhead of state revenue collection," said Martino, at his temporary office with a misfiring air conditioner.
His job would be easier if tax auditors had far fewer clients and more access to third-party data, such as banking information, he said.
He might get that wish under proposed legislation to reform the tax system.
The draft in Indonesia's parliament calls for giving tax collectors wider access to bank data in line with Indonesia's pledge to join a global effort to share tax-related financial data.

"Hunting in the zoo"

Andreas Eddy Susetyo, a member of the commission overseeing the bill, said it may take up to a year to finish discussions and even then progress may be interrupted because politicians would be distracted by campaigning ahead of 2019 elections.
Widodo has vowed to bypass parliament if necessary by issuing an emergency regulation before mid-year giving the tax office access to bank data.
In the meantime, Finance Minister Indrawati's tax reform team aims to increase the tax ratio to 15 percent of GDP in 2020 from about 11 percent now.
That compares with a global average of 14.8 percent in 2014, according to the World Bank. The team, consisting of finance ministry officials and advisers from the World Bank and other agencies, intends to act as a brainstorming think-tank to push through reforms of everything from the tax office's business model to tariffs.
Hestu Yoga Saksama, a tax office spokesman, said the team would redeploy thousands of tax officers to auditing once the amnesty period ends this month.
"We are preparing to take legal action against people we found non-compliant but have not taken part in the amnesty," said Saksama, describing it as a potential quick win.
But the World Bank still estimates Indonesia will miss its 2017 total revenue target by 70 trillion rupiah ($5.23 billion), while the tax ratio will likely stay below 11 percent of GDP.
Rosan Roslani, chairman of Indonesia's chamber of commerce and industry, said that the tax office should not just monitor those already in the system, but go after tax evaders.
"When our tax base is low, there will be some 'hunting in the zoo' because you only have so many people in the system," said Roeslani, who is also advising the reform team. He advocates creating an Indonesian social security number system, similar to that of the United States, to help boost the number of taxpayers.
($1 = 13,385.0000 rupiah)
Source : https://www.cnbc.com/2017/03/21/indonesia-tax-amnesty-nets-330-bln--now-for-reform.html

REVIEW :
The article mainly talks about the goverment program, Tax Amnesty. In the article there are contain what is a tax amnesty, what are the benefits of tax amnesty, the impacts of the policy and what is the reason the government imposed a tax amnesty. According to the latest version of the bill, tax amnesty is a free-pass for taxpayers to disclose incomplete or unreported income in their previous tax periods without having to face prosecution by the tax court or pay any penalty.  During this period, the taxpayers only need to pay a special tax in exchange for a government pardon on their tax liability.
In my opinion, the article is very good because it is about current situation that exist in Indonesia. The article presents many facts and information that can be take and hopefully after knowing it, we can become more tax-conscious. Because the tax is what we pay, and for our benefit as well. As we know, many taxpayers do not want to pay taxes. Even wealthy people who have big incomes hide their wealth abroad because if they live abroad more than 6 months, they will be subject to foreign taxes subject to 20% tax deductions for any income. Whereas if they choose to be subject to domestic taxes, the greater their income are, the greater the tax deductions imposed. In Indonesia alone for income more than 500 million, will be taxed by 30%, so many billionaires choose to hide their property abroad. Thus, state revenues from taxes are still very few and do not match expectations. So finally, the government imposes tax amnesty in order to increase tax revenue, increases taxpayers' compliance rate and pull more offshore assets back into the country.
For me, I partly agree and disagree. Why I agree about the tax amnesty, because it has many advantages for the country such Increase state revenue. It is certain that the tax amnesty of state revenue from tax increases. The ransom paid by the taxpayer on his unreported property becomes an additional tax revenue for the state. The more taxpayers pay, the development will go well and the welfare of the people can be obtained. In addition, Tax Amnesty is also useful for improving and economic growth as well as awareness and compliance for tax-conscious people. But on the other hand, I disagree with tax amnesty because several reason. First, tax amnesty is very unfair to those who have been obedient to pay taxes. Because in tax amnesty, all administrative sanctions and criminal sanctions regarding the taxpayer is abolished. Both sanctions due to previous tax problems and sanctions on newly reported tax liability. Nor will it be subject to tax audits and investigations, so there may be manipulation of data that causes taxes paid to be not payed as it should be. Overall, I believe that government policy has been there many considerations and certainly useful for this nation. And the policy is also prioritized for the welfare of the people. So what we should do is support the program by becoming a tax-conscious citizen so that the revenue of the acquired state will increase.

Above are my review on the article. The review belongs to me, Erfina Dita Nirmala.
Hope it can be helpful.

Comments

Popular posts from this blog

SOAL PPH TENTANG OBJEK PAJAK (BENAR SALAH DAN PILIHAN GANDA)

SOAL BENAR SALAH 1.        Penghasilan adalah setiap tambahan kemampuan ekonomis yang diterima/ diperoleh WP yang berasal dari dalam negeri yang dapat dipakai untuk menambah kekayaan Wajib Pajak yang bersangkutan dengan nama dalam bentuk apapun. SALAH Penghasilan adalah setiap tambahan kemampuan ekonomis yang diterima/ diperoleh WP yang berasal dari dalam negeri yang dapat dipakai untuk menambah kekayaan Wajib Pajak yang bersangkutan dengan nama dalam bentuk apapun. Penghasilan tidak hanya yang berasal dari dalam negeri saja, tapi juga dari luar negeri 2.        Harta hibah yang diterima keluarga sedarah dalam garis keturunan lurus satu derajat dikenai PPh Final. SALAH Harta hibah yang diterima keluarga sedarah dalam garis keturunan lurus satu derajat tidak termasuk objek pajak penghasilan, jadi tidak dikenakan pajak. 3.       Iuran pensiun dibayar pemberi kerja termasuk bukan objek pajak. BENAR 4.       Bagi badan yang memiliki kepemilikan saham paling rendah

CONTOH ANALISIS SWOT PADA DIRI SENDIRI

ANALISIS SWOT PADA DIRI SENDIRI   Analisis SWOT merupakan salah satu analisis tentang factor internal dan eksternal pada saat ini secara deskriftif agar dapat menghadapi semua tantangan dan ancaman di masa yang akan datang serta dapat mempersiapkan diri untuk menyesuaikan perubahan lingkungan yang dapat mempengaruhi pencapaian harapan dan keinginan. SWOT adalah singkatan dari Strengths (kekuatan), Weakness (Kelemahan), Opportunities dan Treat. 1.       S trengths Adalah situasi atau kondisi yang merupakan kekuatan yang dimiliki oleh seseorang, organisasi, atau sebuah program saat ini yang bisa berpengaruh positif di masa yang akan datang. Contoh strengths : 1)       Dalam pelajaran dapan menyerap apa yang dijelaskan oleh guru atau dosen. Bila masih terdapat kesulitan, biasanya saya akan mempelajarinya kembali setelah pelajaran selesai dan berlatih mengerjakan soal agar saya benar-benar menguasainya. 2)       Mampu fokus dalam sesuatu hal yang ingin dicapai

CIVIL LAW : PENGERTIAN, KARAKTERISTIK, SUMBER HUKUM, NEGARA YANG MENERAPKAN

CIVIL LAW (HUKUM SIPIL) a.         Pengertian civil law Hukum sipil adalah sistem hukum yang diilhami dari hukum Romawi dengan ciri ditulis dalam suatu kumpulan, di kodifikasi , dan tidak dibuat oleh hakim. [1] Secara konseptual, sistem ini merupakan sekumpulan gagasan dan sistem hukum yang berasal dari Codex Yustinianus , namun juga banyak dipengaruhi oleh hukum Jermanik Awal , gereja , feudal, praktik lokal, [2] serta kecenderungan doktrinal seperti hukum kodrat , kodifikasi , dan positivisme hukum . Hukum sipil bersifat abstrak. Asas-asas umum dirumuskan, dan perbedaan antara hukum substantif dengan prosedural ditekankan. [3] Dalam sistem ini legislasi dipandang sebagai sumber hukum utama, dan sistem pengadilannya biasanya tidak terikat dengan pendahulu ( stare decisis ) dan terdiri dari petugas-petugas yudisial terlatih dengan kekuasaan penafsiran hukum yang terbatas. Prinsip hukum sipil adalah menyediakan kumpulan hukum yang tertulis dan dapat diakses kepada