MAKING SOCIAL WELFAIR THROUGH NATIONAL TAX SYSTEM EFFICIENCY IN INDONESIA

Transcription

1 ISSN MAKING SOCIAL WELFAIR THROUGH NATIONAL TAX SYSTEM EFFICIENCY IN INDONESIA Yudha Herlambang *) ABSTRAK Artikel ini dibagikan untuk menjelaskan sampai seberapa jauh sistem perpajakan dapat diterapkan secara efisien bagi wajib pajak. Sistem Perpajakan yang baik dan efisien bilamana terdapat umur nama keadilan distribusi beban pajak, pembayaran pajak 1 dan banyak mempengaruhi keputusan perusahaan ; struktur perpajakan dapat mendukung pertumbuhan ekonomi ; sistem akuntansi pajak berlaku sama dan mudah dimengerti ; dan biaya administrasi pajak cukup murah. Sistem perpajakan nasional diharapkan ada keadilan kesejahteraan masyarakat bagi orang yang penghasilan tinggi, akan karena banyak keluarnya karena membayar pajak tinggi bagi yang berpenghasilan rendah akan dapat ditingkatkan kesejahteraanya agar pengenaan atau pembebanan pajak dan memperoleh kesesahteraan dengan memanfaatkan fasilitas publik yang bersih dari penerimaan pajak oleh Kata-kata kunci : Tax System, National Welfair 1. INTRODUCTION Tax system inffluenced by economic system, politics, socialcommunity. By looking at this influence, tax system should be a patch of criteria which is regarded a good tax system. The general criteria are : a. The distribution of tax burden should be fair. the element of justice here can done by approaching benefid principle or ability to pay principle. b. Tax is hoped to influence the minimalized factory s decision, except it meant to influence an economical sector, by giving facilities needed. These facilities hoped not tobe permanent. *) Yudha Herlambang, SE., adalah dosen Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya 150 Ekuitas Vol.1 No.3 Desember 1997 :

2 c. The structure of tax hoped to support the policy of stablization macro economy and increase the rapid growrh of economy. d. Tax administration system must be fair and understood by obligatory taxpayer. e. Administration fee needed in enforcing the obedient obligatory taxpayer should be minimalized, so the government burden as tax collector and taxpayer is not so meaningful. All those elements generally used measured toll, what the tax system is efficient enough. In determining tax system fairly to choose between criteria benefits and ability to pay has ben difficult enough. The benefit criteria are determined by the advantage received by obligatory taxpayer, who concerned with the government service. Generally the advantage criteria try to interprete directly changing system on goods consumption and service. To determine price or benefit which gained in consuming goods and service, privately in general is more easier than determining by the ability to pay is more easier, it based on clearee measurement. Such as the level of outcome and income of obligatory tax payer, due to the difficulty of finding better criteria to approach the fairness of paying tax. Generally, many counttires reguired to pay certain taxesbay using both criteria. 2. THE ABILITY OF PAYING TAX Although in determining the income is not so complicated, but in determining the ability to pay and the amount should be paid by tax payer will be very difficult. This case is caused by the amount should be paid, it is based on the welfare of obligatory taxpayer, because they pay tax. The higher person s income, it is hoped the higher the decrease of the welfare because of paying tax. Theoritycally, tax in general decrease the level of welfare : 1. The decreasing income of taxpayer directly, this is often called the impact of decreasing income. 2. Tax, generally, influence the relative price of tax goods compared with non tax goods. This is called substitution impact. Generally, the disadvantage in efficiency of tax system is the decrease of the higher welfare, it is not only the decrease of welware, in general, is called excess burden. Therefore excess burden theory from general efficiency view, it is hoped to put on the amount of tax the same with other taxpayers, so there is no excess burden of tax system. National Tax System In Indonesia (Yudha Herlambang) 151

3 This case, perhaps from the ability of paying is not accepted, bcause it is not based on the based on the ability of paying is not taxpayer or taxpayer itself. Therefore, sometimes in choosing the tax system, the government should choose between the degree of loosing efficiensy and the level of equity of tax system. Tax reformation in 1984 hoped to gain some aims, for instance, publishing tax administration and increasing the obedient of obligatory taxpayer, decrease the cost of taxpayer and reduce the possibility of deceitful action of tax. To gain this aim, tax reformation has been started with changing the whole taxation. Besides, this affort also done by making a new system of tax information, and do reformation of taxation prosedure. One of reformation tax system elements in 1984 is to enlarge basis assesing of tax and to decrease tax tariff. By using this way, tax system will be more efficient, as we know tax place an unavoidable burden to the system, the price is not only used as measurement value of goods. If tax assessment the limit basic and high tariff, so it happen distorrtion, the additional system of tax system to price because there ispartly tax assesment. This additional distortion that in taxation theory called excess burden. Therefore, in order to avoid the impact of distortion, taxsystem must be covered basic assesment that is more large, so there is no one evaded from tax. The decrease of tariff also caused the tendency of the decrease of the affort of avoiding obligatory tax. So it becomes additional distortion because the avoidance of tax can be pressed. Besides, the advantage of tariff can be felt by the whole obligatory tax payer. Because the decrease of tariff generally is done bya the whole taxpayer. By enlarging the basic tax is hoped that the tax system is able to increanse the enough amount. It means through the increse of tariff, relatively small is needed. So tax system hoped to give fast response to the possibility of stipulating the increase of accepedtance and also decrease excess burden. In finishing distribution of income. This is based on considering of the very high cost, in the view of efficiency to defend high tariff in order to gain appropriate result of distributing income. There is an opinion that tax system is more better in order to direct to increase the acceptance in budgeting for programmes planed to overcame poverty. On the other side, the wisdom in distributing income on tax reformation hoped not to make the low income inhabitant burden because of tax system. This is done by placing the family that has low income out of tax scope by increasing income to avoid tax. The way increasing the income without tax, by decreasing tax and exiting obligatory taxpayer having low income from the scope of taxation. Proportional tax tariff hoped to still give the impact of income distribution. 152 Ekuitas Vol.1 No.3 Desember 1997 :

4 3. TAX SYSTEM DISCUSSION In improving this taxsystem, also it reduces the frequency of direct relationship between taxpayer and fiscus, the decrease of fiscus, role also needed in the frame of changing system from official assessment to self assessment. Self assessment system gives big responsibility and whole trust to the taxpayer in acounting, reporting, and paying the taxresposibility. So the obligatory of paying tax does not depend on the notice, counting the debt of tax by fiscus. In the new system, the officer monitoris, masters, and guides taxpayer to fulfil the taxation. Tax, besides, function as the tool of acceptance of the country to budget routine and development and also function as a tool to arrange economy. In arranging economy, tax is often used to give easiness in order to run certain afforts easier and it can create better business climate. For that, it managed specially in order to run hopefully the tax. The policy of taxation may be cause the complexity of tax administration that is needed to do and more important it cause additional distortion, because the difference of managing tax. This case may not be needed. As long as distortion, it is hoped to gain aim from the policy of taxation, so the more complicated administration will be more useful in the frame of supporting the aim of more important wisdom. With fast development of economy as the result of development in various fields, it is aware that aspected tax has not been arranged or has not bee enough arranged bay the last tax taws. Besides that, tax laws need to support the aim of The Second Long Term Development and the mandate of guidelines. With the consideration, it is needed to change the tax laws that stipulated since 1 January The change of tax laws still has based on the stipluated principles since the reformation of tax system As we know the collecting tax represents the participation of society in the frame of budgeting the country. The principle of assesement is still defended. Besides, in general tax system is more justice and the exact laws through enlarging the basic of tax assessment, deducing tariff, and simpliying the collecting system. The simpliying system and tax procedure is needed to make obligatory taxpayer easy to fulfil their obligation and the tax officers is easy to monitor fulfiling the obligation. Although the long run with the development of economy, Tax system must be interested for investing. In the change of tax laws, tax collecting and cutting system is final collecting and cutting. Final collecting and cutting system is needed because the government is aware that some various incomes supposed not to be reported in obligatory taxpayer notices, it is possible because of the difficulty of counting the income or it is not know that the income notice should inserted in the letter. By not reporting the incomes causes the tax system differentiate tax assessment. By introducing final collecting and cutting system, it hoped National Tax System In Indonesia (Yudha Herlambang) 153

5 the unreported income can detect, besedes, it is easier to count in this system and and fulfiling the tax. From this certain incomes, soo there is no reasons anymore to be taxevader. To strengthen the assessment system, Tax General Directorate improve the structure of organization. Perfecting the structure of organization based on the change of fulfiling tax that came from tax officer. In the new structure of organization, there there elements in suporting the activity of operating Tax General Directorate. The three element are tax guidance, obligatory taxpayer service and supervicing tax. In the new structure of organization, especially it has been added several tax office service in the whole Indonesia. The addition of office needed in order to serve the taxpayer better and to monitor the obligatory of taxation more effectively and efficiently. 4. THE ROLE OF TAX OFFICE SERVICE For society, in general, and obligatory taxpayer especially, the most important thing is to know well the obligation of tax and the rights of taxation that is needed to do. For that, it needs continuous and sustainable guidance. As we know besides the strong aplication, the obedience will emerge if the taxpayer know the obligation well. For giving knowledge about the right and obligation continuously, fiscus needs to be standardized these tasks in the structure of organization. By using this way, it will help the taxpayer, so it lightens the obligatotory and active. participation of society in supporting developing budget. Tax inspection office has changed into Tax Office Service because official assessment system has changed into self assessment system. This change shows that all tax officers in arranging the priority must develop the service quality to obligatory taxpayer. Tax Office Service is now hoped to change working and thinking pattern that service becoming the main goal of the office. That s why the quality of tax service must become the main measurement of the success of the office. In tax rules has been arranged clearly the length of time in finishing tax service. When in the frame of certain length of time it cannot be finished by tax office service, so the application of obligatory taxpayer regarded to be accepted. Besides, there is a governmental risk of getting interest assessment if the government is careless in returning the rest of tax. By the exixtence of certain finishing time whwther society or taxpayer hoped to control the finishing tax by fiscus. Then by controlling is hoped to improve the quality of taxpayerservice. Efficiency in enforcing the obedience of obligatory taxpayer, can be done by reducing additional burden apt to tax laws. Additional burden on taxpayer defined as fulfilling the procedure of taxation correctly and form. The apt to the tax laws need tax procedure and form. The procedure of tax service hoped to be very simple so the tax payer easily know. So is the 154 Ekuitas Vol.1 No.3 Desember 1997 :

6 form easily to get and to fulfil. For this, the fiscus has tried to simplify the procedure of taxation, one of the procedures is the tax payer does not need to report monthly the income tax to the tax office. If the obligatory taxpayer has paid the obligatory tax. Besides, the tax form can be taken easily, even can be copied or printed by the obligatory taxpayer as long as the form and the content is determined. By this way, it hoped that the main burden of the obligatory taxpayer is the only one, namely, to pay the tax apt to the taxation determination. One of reducing efforts is taxpayer that does not enrol themselves the tax in the taxoffice service on purpose, although they must have been registered. These ways also cause as if fiscus side gave opprtunity to certain obligatory taxpayer not to fulfil the taxation obligation. 5. INSPECCTING TAX As we know, especially personal obligatory taxpayer, if their incomes lower than the rate income they do not assess the tax or gaining income from the job giftor, so the taxpayer does not obligue enrol. Estensification programme for taxpayer is done in order to push the obligatory taxpayer that should be enrolled, but they do not want to enrol. Extensification programmer for taxpayer is done by cooperating with government institution ( BUMN ) in order to make a reguirement for the taxpayer to give their main obligatory taxpayer number ( NPWP ), if it related with institution or BUMN. Data got with otther data that are available in tax office will be used for to suggest the obligatory taxpayer enrolling themselves an get NPWP. IF the taxpayer does not fulfil, so the tax office will publish NPWP officialy. By publishing NPWP, so the obligatory taxpayer should fulfil the tax as other the obligatory taxpayer. So fiscus can do the enforcement of determinating taxation to all obligatory taxpayer that should really fulfil their obligation. The inspection of tax used a complement of tax guidance and the tax service in self assessment system. Self assessment system based on the assumption that the obligatory taxpayer know better their income, and fiscus is not possible to inspect all obligatory taxpayer. Therefore the first phase the obligatory taxpayer should report the indebted tax. To develop the obedience of obligatory tax payer, Tax Directorate inspects on the notice reported. Besides fiscus compared the report of obligatory taxpayer with data from the third side to test the obligatory taxpayer s report. Thtough checking and testing, Tax office can indentify whether the obligatory taxpayer has given real report. In this testing, actually there is a service element to the obligatory taxpayer. namely, the more rapid of finishing the report book to the inspector. Tax system in Indonesia will be successful if it supported by correct and modern tax administration. National Tax System In Indonesia (Yudha Herlambang) 155

7 Tax administration must be able to manage all tax objects And all tax subjects efficiently, especially to give service to the obligatory taxpayer and the increase of obligatory taxpayer obediance. Due to tax service, tax administration hoped to simplify the tax procedure. To simplify, they fulfil their taxation. In inspecting tax administration should monitor well the obedience of obligatory taxpayer. so they can enforce the tax sanction is it is necessary. In perfecting tax administration, Tax General Directorate simplifi the tax prosedure and system, by using the computer equipment and communication data available. The success of operating tax system will be more better if it is supported by transparant monetery system. Money market takes role in improving the transparancy of monetory position of the company, because if the effort burden in money market, they must report the monetery to the society. Besides, the government also orders that the candidate of bank creditor must give the same report to the bank. By reporting to the Tax office, the bank side will use the same monetery data in evaluating the candidate of creditor with Tax office use in order to inspect the taxation obligation. So in the future, the development of report s progress will be more transparant, whether it is for tax side or banking. The key success of tax system which supported by modern adminitration, at last it depends on the quality of human resources which manages. That s why the development of professionalism in Tax General Directorate can not be avoided. Professionalism needs working ethos characterised high achievement and large knowledge, besides character and behaviour oriented to to do best. In the frame of developing professionalism, Tax Generate Directorate has tried mainly through holding some formal proogrammes an long or short term workshop ( specialist ). Besides, it is appropriate with the characteristic of organization and new working pattern and it has been created some functional positions ( specialist ). By this functional pasition, it is hoped specialization apt t o the skilled field can be developed by officers in order to improve their professionalism. 6. CONCLUSION From the above explanation, in fact, to enforce the tax system that is efficient needs the improvement of economic efficiency ( excess burden ) and reduce the excess burden to fulfil the tax rules in the frame of paying tax. The excess burden generally will be described in the frame of enforcing the obediance of obligatory taxpayer pay the tax. In the frame of enforcing, it also happens, must choose the needs of budgeting with the impact. whether it increases of money tax entering to the government treasury, or the impact of tax smuggling. That s why in counting the budget of taxation system is by looking at the administration s fee that published by fiscus and the budget that is difficult to be counted, concerning with time and additional budget by obligatory taxpayer in order 156 Ekuitas Vol.1 No.3 Desember 1997 :

8 to fulfil the obligatory tax well. By the existence of new taxsystem that is followed by the change of tax laws is hoped, besides the decrease of excess burden can also be reduced tha budget for fulfiling obligatory taxation by obligatory taxpayer. 7. BIBLIOGRAPHY Direktorat Jendral Pajak Departemen Keungan RI, Indonesia, 1984, Undang undang Perpajakan Republik Indonesia. Derektorat Jendral Pajak, Peraturan peraturan Undang undang Perpajakan 1994, Jakarta. Glenn P. Jenkins and Edwin N. Forlemn Voluntary Compliance With Tax Obligation : The Case for Taxpayer Service and Information. Malcom Gillis. Comprehensive Tax Reform : The Indonesia Experience, World Bank. National Tax System In Indonesia (Yudha Herlambang) 157