Landasan Ideal SistemPerpajakan Concept of Taxation Taxation is the inherent power of the state to impose and demand contribution upon persons, properties, or rights for the purpose of generating revenues for public purposes Principles and Theories of Taxation The Benefit Principle Individuals should be taxed in proportion to the benefits they receive from the governments Taxes should be paid by those people who receive the direct benefit of the government programs and projects out of the taxes paid Principles and Theories of Taxation The Ability to Pay Principle Taxes should be relate with the people’s income or the ability to pay People with greater income or wealth and can afford to pay more taxes, should be taxed at a higher rate than people with less wealth but will not pay a higher rate of taxes . that is.Principles and Theories of Taxation The Equal-Distribution Principle Income. people who earn more and buy more should pay more taxes. and transaction should be taxed at a fixed percentage. wealth. Four Maxims of Adam Smith Equity Certainty Convenience Economy . A tax ought to be certain and not arbitrary “The time of payment.Four Maxims of Adam Smith Taxation should be proportional to income. ought all to be clear and plain to the contributor and to every other person.” . the manner of payment. the quantity to be paid. For example.Four Maxims of Adam Smith A tax ought to be levied at the time and manner in which it is most convenient for the contributor to pay it. a tax on rents ought to be paid when the rent is paid and not before . Smith includes four points: ◦ The tax should require as few “officers” as possible to collect it. Where temptations to cheat are high. . ◦ A tax should not be such as to subject the people to “odious investigation” of their affairs. ◦ It should as low an impact on industry as is possible.Four Maxims of Adam Smith The cost of collection should be as low as possible. the law should be lenient. ◦ It should create as few temptations to evasion as is possible. Under this heading. Karakteristik tambahan Sistem Perpajakan Productivity Visibility Political Consideration . Prinsip Keadilan & Pemerataan Setiap warga negara hendaknya berpartisipasi dalam pembiayaan pemerintah: Proporsional dengan kemampuan masing-masing Membandingkan penghasilan yang diperoleh dengan perlindungan yang dinikmati John F Due : keadilan dalam perpajakan adalah masalah value judgement Horizontal Equity vs Vertical Equity . Efisiensi Ekonomi Bagaimana pajak menciptakan hasil yang sebesarbesarnya dari sumber-sumber yang terbatas. tidak hanya menyangkut barang dan jasa. tetapi juga nilai-nilai tidak berwujud Dibutuhkan sistem penerimaan pajak yang netral . dan penerimaan pajak yang cukup besar di pihak lain .Efisiensi Fiskal Administrasi maupun pemenuhan kewajiban perpajakan oleh para wajib pajak dilaksanakan dengan biaya yang sekecil mungkin di satu pihak. Kesederhanaan Perbedaan yang terjadi antara kepentingan sosial dan ekonomi berada dalam posisi minimal . Kepastian Hukum Ketentuan perundang-undangan yang sederhana dan akurat . IKLIM PERPAJAKAN . Definisi Suatu faktor yang tidak berwujud dalam keseimbangannya antara usaha tax resistance dan tax compliance . Iklim Perpajakan yang baik (Norman D. Novak) Wajib pajak paham atau berusaha memahami Undangundang perpajakan Mengisi formulir pajak dengan tepat Menghitung pajak dengan jumlah yang benar Membayar pajak tepat pada waktunya . Landasan Ideal Pajak Indonesia Pemungutan pajak harus meliputi semua subjek pajak Pengenaan pajak harus meiputi semua objek pajak Penagihan/pembayaran pajak harus dilakukan tepat waktu . Pendekatan dalam Menciptakan Iklim Perpajakan yang Baik Sistem Perpajakan yang Adil Sanksi Administrasi dan pidana Pelayanan dan bantuan terhadap wajib pajak Reputasi petugas pajak Program informasi Data-data kepatuhan . UU Legislatif vs Eksekutif Undang-undang perpajakan UU Legislatif + Eksekutif (+) lebih fleksibel (tidak perlu melibatkan DPR) (-) dianggap tidak adil oleh beberapa pihak . Tubagus Amakhi .22 Provided by: Dr. means could be enforced. because of nature or other reasons. Even so the Government could not imposed any charges directly to the beneficiary (customer).23 Schedule 1 : Some goods and services could not be produced by Private sector. only could be provided by the Government . And Indonesian constitution says that any tax collection should be based on Law . Tubagus Amakhi . TAXES : No Direct benefit Obligation by law – with sanction . No tax without law ( tax Law ). For these purposes Government will finance the expenditure using resources which is collected from their people (citizen). and could be imposed by sanction. In Indonesia this type of collection called “pajak”. Provided by: Dr. 24 Provided by: Dr. Tubagus Amakhi . Tubagus Amakhi .25 Provided by: Dr. Principles of Taxation 2. Tubagus Amakhi 26 . Tax Rate 7. Problems in Tax Collection a. Economics. Collection Principles 6. How Taxes are collected (Ways to collect Taxes) 4. Rate Problem b. Types of Taxes 8. Taxation Law 3. Administration and Political Aspects Provided by: Dr. Taxpayers’ Behaviour c. Tax Collection System 5. Factors affecting Tax Collection’s Success 9.Basic Concept: Problems in Tax Collection: 1. on the other hand.3. 1. the legal certainty 1. to assume that taxes are the same with insurance premium is not correct. there are some theories as follows: 1. Ability to pay theory (Teori gaya pikul): Tax is collected based on taxpayers’ ability to pay. 1. Juridicial Principle: Justice. Ability to pay theory: use progressive rate of Income tax c. Justice Principles: Relative Justice Philosophy Justice principle.2. Applying Purchasing Power Theory: Taxes are calculated based on taxpayers’ consumption b.I. tax should be collected based on the taxpayers’ purchasing power.1. Cost of Service Theory (Teori Biaya Servis/Pelayanan): The country has an absolute right to collect taxes form its citizens. Purchasing Power Principles Theory (Teori daya beli): To provide public services. 1.3. citizens have to pay taxes to show their devotion to the country. Principles in Taxation Law 27 1. such as Income tax Devotion Theory (Teori Bakti): Taxes are collected from taxpayers as their duty to the country to serve the people’s needs Insurance Theory (Teori Asuransi): In reality.5. Economic Principle: Tax collection should not disrupt economic activity Provided by: Dr.4.2. as the country has provided public service to them For example: a. Tubagus Amakhi . 1. Equality : in income tax : horizontal and vertical equity 1. Politically accountable. 2. world wide income. foreigner. etc. Principles in collecting Tax: Domicile principle. Sources principle. 4. pay as you earn. Flexible. Economically efficient. it should be seen to be fair in its impact on all individuals. clear definition not multi interpretation. nationality. 3. Tubagus Amakhi . citizen . Provided by: Dr. Administratively simple. it should be easy and inexpensive to administer. 5. economically principle Legal certainty: Nebbish in idem. it should be easy for the system to respond to changing economic circumstances.Stiglitz: taxation system should be : 28 1. taxpayers should be able to determine what they are actually paying so that the political system can more acurately reflect the preferences of individuals. it should not have an impact on allocation of resources. Fair. namun oleh Majelis dilakukan pemeriksaan terhadap koreksi Harga Pokok Penjualan Nullum delictum noella poena sine pravia lege poenali: tidak ada sesuatu perbuatan yang dapat dihukum. Contoh : Wajib Pajak mengajikan banding hanya terhadap koreksi peredaran usaha. Futurist Interpretation 4. Tubagus Amakhi . Lex specialis derogate lex generalist 29 Tax court: Jurisprudence principle Ultra Petita adalah memeriksa suatu perkara yang bukan jadi sengketa. Sebagai contoh suatu ketentuan diterbitkan pada tahun 2000. sebelum dilalui oleh suatu peraturan. Analogy interpretation 3. maka perbuatan yang dilakukan pada tahun 1999 tidak dapat dihukum berdasarkan ketentuan tersebut.Law Interpretation: 1. Grammatical interpretation 2. Provided by: Dr. dan merupakan suatu hal yang tidak boleh dilakukan Majelis. Res judicata proveri tate habteur. Presumption of Innosence. Sebagai contoh terdapat dua ketentuan yang dapat diartikan berbeda atas suatu perbuatan hukum. sehingga tidak ada alasan lagi bagi yang melanggarnya dengan alasan belum tahu undang-undang tersebut. setiap putusan pengadilan/hakim adalah sah kecuali dibatalkan oleh pengadilan yang lebih tinggi. maka undang-undang itu dianggap telah diketahui oleh warga masyarakat.30 3. Eidereen wordt geacth de wette kennen. Tubagus Amakhi . 5. 6. Artinya apabila suatu undang-undang telah diumumkan di lembaran negara. maka peraturan yang diutamakan adalah ketentuan yang diterbitkan lebih baru. setiap orang dianggap mengetahui hukum. Provided by: Dr. peraturan yang baru didahulukan daripada peraturan yang lama. Lex posterior derogat legi priori. Sebagai contoh seseorang yang didakwa membunuh semestinya diperlakukan sebagai orang yang tidak bersalah sebelum hakim memutuskan bahwa orang tersebut bersalah. 4. Sebagai contoh seorang Wajib Pajak tidak dapat mengelak dari tuntutan Pajak Pertambahan Nilai atas penyerahan barang kena pajak yang dilakukannya dengan alasan tidak tahu ketentuan PPN. seseorang tidak boleh disebut bersalah sebelum dibuktikan kesalahannya melalui putusan hakim yang berkekuatan hukum tetap. 8. Provided by: Dr. Audit et atteran partem. apabila hakim ragu mengenai kesalahan terdakwa. namun bukti-bukti dan hasil pemeriksaan dalam sidang tidak memberikan kepastian tentang perbuatan tersebut maka berdasarkan prinsip ini hakim harus membebaskan terdakwa. hakim harus menjatuhkan putusan yang menguntungkan bagi terdakwa. Tubagus Amakhi . In dubio pro reo. 10. In dubio pro fisco.31 7. hakim harus mendengarkan para pihak secara seimbang sebelum menjatuhkan putusannya. Contohnya apabila seseorang didakwa mencuri. 9. pemeriksaan yang tidak memihak atau memberatkan salah satu pihak atau terdakwa. Fair trial atau self incrimination. prinsip ini menyatakan bahwa hakim harus menjatuhkan putusan yang menguntungkan penuntut dalam hal hakim mengalami keragu-raguan. Prinsip ini mengarahkan supaya hakim telah memberikan kesempatan berbicara dari kedua pihak yang bersengketakan secara seimbang sebelum mengambil keputusan. kebalikan dari prinsip diatas. 13. tidak seorang pun dapat menjadi hakim yang baik dalam perkaranya sendiri.32 11. Cogatitionis poenam patutitur. sehingga ia tidak dibenarkan bertindak untuk mengadilinya. Tubagus Amakhi . peradilan yang cepat. 14. Hukum bersifat lahir. Nemo judex indoneus in propria. Provided by: Dr.The binding forse precedent atau staro decises et qieta nonmovere : putusan peradilan (hakim) terdahulu mengikat hakim-hakim lain pada peristiwa yang sama. Tidak seorang pun dapat dihukum karena apa yang dipikirkan atau yang ada dihatinya. Idem est non proban et non esse : sesuatu yang tidak bisa dibuktikan sama dengan tidak ada. 15. 12. artinya seseorang berhak untuk cepat diperiksa oleh hakim demi terwujudanya kepastian hukum bagi mereka yang tersangkut dalam perkara. apa yang terlihat secara nyata itulah yang diberi sanksi. Speedy administration of justice. namun belum dilaksanakannya. Sebagai contoh alibi seorang terdakwa tidak bisa dibuktikan maka alibi tersebut dianggap karangan semata. Artinya seorang hakim dianggap tidak akan mampu berlaku objektif terhadap perkara bagi dirinya sendiri atau keluarganya. Dengan demikian seseorang tidak dapat dihukum karena orang tersebut baru berkehendak. Tubagus Amakhi . maka berdasarkan prinsip ini ketetapan pajak yang dihasilkan dari pemeriksaan ini dianggap tidak sah. 17.33 16. Exavi numero sed bello vida virtus: barang bukti walaupun tidak banyak namun cukup memberikan keyakinan tentang sesuatu. Sebagai contoh apabila prosedur pelaksanaan pemeriksa pajak yang dilakukan salah. Provided by: Dr. Falsius in uno falsus in omnibus: bila ada yang salah maka semua bagian dianggap salah. Sources of Income Provided by: Dr. Official Assessment System: Taxes owed by people is calculated by the tax official 5. Actual System (Stelsel Nyata) End of year income tax / Value Added tax 2.1.2. Object and so on (Income Tax law) II.II. Tubagus Amakhi 34 . TAX LAW II. Ways to collect Taxes: 1. Nationality 9. Combined System (Stelsel Campuran) : for instance Income tax article 25 and 29 IV: Tax Collection System: 4. Wiholding: paid by the third party V. Subtantive Tax Law (Hukum Pajak Material) : Norm. Self Assessment: People calculate and pay their own taxes 6. Principles in Tax collection 7. Residential (Domicile) 8. Estimation System (Fictive Stelsel): Taxes collected in current periode is based on the privious period’s taxes 3. Formal Tax Law To ensure the material laws are enacted (KUP: general provisions dan rules on taxation) III. Constant: Constant Progressive -. Progressive Rate: Increasing Rate. Based on the collector: Central and Local (regional) Government Provided by: Dr.VI. Types of Taxes 1. Tax Rate: 1. Increasing : Progressive progressive -. 15% and 30% The growth of the tax rate: -. for example: Income Tax Rate: 10%. Classification: Direct and Indirect Taxes 2. Principles / Nature: Objective and Subjective 3. Proportional: Constant Rate (VAT) 2. Decreasing: Degressive Progressive VII. Tubagus Amakhi 35 . 36 Provided by: Dr. Tubagus Amakhi . Rivalry among countries 1. how to do that? .1.3.2. Differential factors in each country: Business Sector Region Differences in conditions and required activities Do we need different tax rate? If so. 2 The Behaviour of Tax Payers 38 2. resulting in ineffective assessment 2.4. Factors affecting tax collection’ success: 3.1. many constraints 2. The Different level of opennes in economic system. formal related to other institution. 3. primarily because the the sanction and the probability of the faulty report being discovered is low VIII.2. bank. Per-Capita Income: Among developed countries: true Among Developing countries: not true (Sylvian Plasschaert: Taxable Capacity in Developing Countries) 3. Scale of export / Import. ships and etc.5. Provided by: Dr. Tax payers think the taxation law is complicated making it unfair / versus: If we want fairness than it should be detailed 2. The willingness to pay taxes is low due to poor public service.3. Unprepared tax officials. Tax officiials capability compared to the number of taxpayers to be served is lacking. lack of transparency and corruption practices by government officials 2.1.2. Tubagus Amakhi .VIII. There are some cost-benefit consideration in tax evasion. Other factors Provided by: Dr.5. Capacity of the Tax administration: Government.3.6% Pakistan 52% India 45% India: It is estimated that 50% of the agricultural products is not counted in the GDP (own consumption / barter) 3.The Differences in Modernization: For example: Based on Agricultural Sector (from GDP) Malaysia 31. Tax officials. Political Philosophy and the will to collect taxes 3.3.6.4. Tubagus Amakhi 39 . people (taxpayers) 3. Tax on deposit account 3. Tax Holiday (for instance: in Eastern Indonesia) Provided by: Dr. Tubagus Amakhi . Economic. Thus: The Budgetair and Regularend function do not happen in the same time Examples: 1. VAT Exemption (Import on Educational books) 8. The differences between educational foundation and other foundations 6. Regions of United Economic Development 7. Tax on Interest Revenue (Final) 4.IX. Economic •. System on Final tax imposed 5. If taxes are collected there must be some impacts to taxpayer’s behaviour which is resulted in the changing in economic’s behaviour •. Administration and Political Aspectts 40 A. On the other hand: tax collection means withdrawing the outstanding cash in the market which will affect the economy: •. Tax Amnesty 2. Tubagus Amakhi .41 Provided by: Dr. forestry. in the model. we could influence the water level and structure in the bath tub which represent the economic activity. Industry 3. Services sector .Bath tub model shows that fiscal policy uses 4 variables : Taxes. mining 2. Saving. Investment and expenditure as the tools of policy . horticultural. Structure: 1. By controlling – monitoring the water faucet. Natural resources: Agricultural. A. Office Location 4. Administration 43 Scope: Tax Official. among departments 9. Audit Policy and Working Papers B. Checking Procedures 6. Provided by: Dr. Internal Procedures (Guests. Documents) 5. Communications among Tax Representatives Office (KPP). Office Layout 3. Data Entry Procedures 7. Governement in overall. Politics Revenue division among regions (regional dimension) Government’s willingness to impose / collect tax / government’s needs. Tubagus Amakhi . and sociaty as taxpayers 1. Audit and Monitoring Procedured 8. Human Resources 2.