Oke.. posting kali ini, saya akan tulis suatu topik yang lagi hangat mengenai pajak. Nah, niscaya kalian udah tau kan pajak itu apa dan dipakai untuk apa.
Topik ini bekerjasama dengan kemajuan di bidang teknologi dan gosip dalam bidang perpajakan. Hayooo ingin tau kan? Sap, pribadi scroll ke bawah aja ya...
INFORMATION TRANPARENCY FOR TAXATION
On December 21, 2017, minister of finance, Sri Mulyani said that tax is a vital sector for state revenue. Why be a vital sector? She explained that 70 percent until 80 percent of state revenue is from tax. Moreover, in state budget (APBN) realization of 2016, tax revenues is 1.285 T of 1.539,2 T or for about 83,1% of total state revenues. It can be concluded that when tax is down, state revenue will be decrease automatically. So that, when we need a lot of money for development, then the tax revenues should be higher. Because of that, to increase the tax revenues, Finances Ministry of Indonesia have planned some steps for that, one of that steps is increasing capacity of Indonesian tax authorities (Direktorat Jenderal Pajak), include reinforcing of information and technology for taxation. Related to the information and technology, in this time, Indonesia is preparing the way of information advancement in the sector of taxation. And by this writing, the writer will explain about the newest technology of information for taxation that will be used by Indonesian tax authorities (Direktorat Jenderal Pajak), included advantages and disadvantages point.
The newest technology for taxation is AEoI. What is AEoI? AEoI or Automatic Exchange of Financial Account Information is an exchange system about finances automatically. This system support the exchange of information in object of the accounts’ tax payer between countries for the benefit of taxation. AEoI is a newest global standard that will be used to diminish the tax evasion opportunity of tax payer. The working system of AEoI is exchanging the finances data of foreign national living a country. This exchanging finances data will not be done haphazardly, but it will be done by the competent tax authorities in each country. In short, each countries who have joined in this system AEoI will send and receive pre-agreed information, every year without submitting the special request.
According to Sigit Priadi Pramudito as the director of Indonesian tax authorities (Dirjen Pajak), with the presence of AEoI, then the director of Indonesian tax authorities (Dirjen Pajak) may conduct supervision and exploration of potential taxation through bank transactions that be done by taxpayer. During this time, the request of Indonesian tax authorities (DJP) to ask for banking data is always hampered by the rules on banking secrecy. Because of that, Indonesia have prepared new regulation as the next steps of showing commitment to follow up the automatic information exchange agreement in the interest of taxation. That new regulation is issuing Perppu (Peraturan Pemerintah Pengganti Undang – Undang) number 1 year 2017 on access to financial information for tax interest. This new regulation (Perppu number 1 year 2017), must be followed by revocation of articles in several laws that are contrary to the spirit of transparency and access to information for the purposes of taxation, such as in the law of banking (Undang – Undang Perbankan). With the revocation for the old law, so the newest regulation will not break the law, and the government policy will run smoothly.
In addition, this new government regulation of exchanging information for taxation using system of AEoI, has some plus points or advantages. The first plus points is helping countries to uncover tax evasion practices. It because there is a transparency between the countries, when a taxpayer save an account in bank of other countries with the goal is to evasive the tax in origin country, so it can be known by origin country and it can be taken a tax from that. And the second plus points is increasing state revenues from the tax sector. The main thing is AEoI can also improve transparency, cooperation, and accountability in Indonesia’s financial and tax institutions which are often questioned. So, with AEoI, hopefully Indonesian government revenues can increase and development can run smoothly.
Although the exchange information of taxation system can optimize state revenues and prevent tax evasion, this system has some disadvantages. As stated by the Executive Director of the Center of Reform on Economics (CORE) Indonesia, Mohammad Faisal, there are some weakness of AEoI, such as information assets that can be reported only the value of deposits in banking. While treasures in other forms, such as gold or house and apartment home assets can not be given. The second is saving information can be reported only passive bank account. And saving information in bank that can be reported if the values is more than US$250,000, the value is less than that amount can not be reported. Besides that, AEoI system can not be able to investigate information of demography status that be given by account holder which the information is false. It can happen because in exchanging information is not included the real basis of account holder. So, when the information in bank is exchanged, the system can not detect it is true or not, because maybe the real basis is not included in the statement when opening an account. And the last is this system, AEoI can not impose sanctions on non-compliance and non-participating countries.
Information transparency for taxation is needed, because this country need it as data basis of taxation. In a certain matter, taxpayers save their wealth, money, gold, and so on in other countries and it is not reported in origin country, one of goals is tax evasion. Because of that, Indonesia government has a commitment to have an International cooperation in exchanging information that benefits to taxation. With this exchanging, Indonesia will get more data basis for taxation and it can increase the state revenues. But, with all the plus matter, there is a weakness inside it. The system of exchanging has some disadvantages that need to be fixed in order to maximize the working system. Quoted that “plus and minus matter are impossible to be cut off”. So in balance, not only agreement reached in international cooperation of AEoI, but also it need to set and act the fix steps of good, clean, and reciprocal benefit cooperation between countries to maximize the agenda which have been internationally approved.
Nah... itu ya pola essainya. Semoga bermanfaat... :)
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