scholarly journals Pajak Kekayaan, Alternatif Sumber Penerimaan Pajak di Indonesia Merespons Pandemi Covid-19

2022 ◽  
Vol 14 (1) ◽  
pp. 29-44
Author(s):  
Setiadi Alim Lim

In response to the decline in tax revenue due to the Covid-19 pandemic, the government has issued a regulation to collect a new tax, namely the Carbon Tax through Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Because this Carbon Tax is being implemented for the first time in Indonesia and its calculation is also not simple, it is estimated that the successful collection of it will take a long time. Whereas the need to explore new sources of tax revenue is needed at this time in the short term to cope with sharply increasing expenditures in order to overcome the medical and social impacts of the Covid-19 pandemic. The government could consider implementing a Wealth Tax in addition to existing taxes including the Carbon Tax. Wealth Tax in addition to increasing tax revenues can also be used as a means of redistribution of wealth in order to reduce the wide gap between the rich and the poor. The proposed Wealth Tax is a Wealth Tax that is levied only once, intended for individuals, with a threshold as well as Non-Taxable Wealth (NTW) of Rp21,000,000,000.00 for unmarried taxpayers and Rp22,500,000,000.00 for marriage taxpayers, using progressive rates of 0.2%, 0.4%, 0.6%, and 0.75%, and can be repaid in installments for 5 years. The basis for imposition of Wealth Tax is net assets, namely the total assets minus the total liabilities reported in the Annual Income Tax Return (SPT) of the previous year's individual taxpayers minus the Non-Taxable Wealth (NTW). Using data on the wealth of the Indonesian population in 2018, it is estimated that thecollection of this Wealth Tax can generate additional tax revenues of around 0.83% of the Gross Domestic Product in 2020.

Significance The region’s current tax and spending policies redistribute very little. The COVID-19 pandemic brought a deep and persistent recession, despite new spending, tax cuts and monetary easing aimed at limiting the damage. In December, the government of Argentina, which was particularly hard hit, passed a temporary (and additional) net wealth tax on the very richest households. Impacts OECD-led transparency efforts offer the long-sought possibility of taxing the foreign assets of wealthy Latin Americans. The pandemic will increase both existing inequalities and the need for tax revenues to finance social welfare and stimulus spending. Efforts to strengthen tax collection more broadly will likely be undertaken by governments across the political spectrum.


Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 339-349
Author(s):  
Asmawati Asmawati ◽  
Amran Saragih ◽  
Nora Januarti Panjaitan ◽  
Christina Kumala

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue


PEDIATRICS ◽  
1989 ◽  
Vol 84 (4) ◽  
pp. A64-A64
Author(s):  
J. F. L.

Prof. David Baltimore of the Massachusetts Institute of Technology is under attack by Representative John Dingell of Michigan. Why should anyone outside of the Government or basic biomedical research care? Dr. Baltimore's reputation is at stake, but the rest of us will be affected by the outcome of these investigations as well. What has come under a legislative cloud for the first time in a very long time, perhaps ever in this country, is the legitimacy of the scientific method itself. This is an immediate and serious threat to science and medicine. The N.I.H. will have the last word on Dr. Baltimore's published research. But as I understand the Congressman's case, it is that published science must be free of error, and that error itself indicates bad faith and fraudulent intent. This is wrong. Published error is at the heart of any real science. We scientists love to do experiments that show our colleagues to be wrong and, if they are any good, they love to show us to be wrong in turn. By this adversarial process, science reveals the way nature actually works. If we as a country make science a field for only those who enjoy a good lawsuit, we will have shut the door on our future as a technologically serious nation. Clearly Congress cannot wish to do this. I would welcome a Congressional initiative to deal with fraud as such, but I fear that the way Dr. Baltimore is being treated means that witch-hunts are in the offing.


2021 ◽  
Vol 9 (2) ◽  
pp. 128-144
Author(s):  
Michael Takudzwa Pasara ◽  
◽  
Michael Zuze ◽  

The study applied the ordinary least squares (OLS) technique on quarterly time-series data to analyze if remittances can boost tax revenue in Zimbabwe. The main challenge faced in Zimbabwe is the insufficient tax revenues to finance growing public spending needs. Results indicate that the share of remittances both in the current and lagged period significantly influenced income tax revenue and the volume of manufacturing. Trade openness was found to be insignificant. Similar results were also observed for the variables when value-added tax to total revenue was the dependent variable. When lagged variables were taken into account, results showedthat only remittances were significant. Thus, increased remittance inflows have significant potential to generate more taxes for the government through income and consumption taxes. The study recommends the creation of platforms, which stimulate and attract more remittances, such as reducing costs of sending remittances through formal channels. Secondly, good governance and quality institutions provide appropriate economic environment and growth policies. Economic growth fosters increased and sustainable tax due to an increased tax base.


2010 ◽  
Vol 49 (4I) ◽  
pp. 311-332 ◽  
Author(s):  
Vito Tanzi

The decades immediately after World War Two saw: (a) the spreading of ideas, rightly or wrongly attributed to John Maynard Keynes, that called for a larger government role in the economy; (b) the growing popularity of socialism; and (c) the creation of the United Nations, an event that gave a global voice to the citizens of lowincome countries and that provided statistics that, for the first time pointed to the big differences in living standards that existed between the so-called “developed” or “advanced” countries and the “underdeveloped”, or “developing” countries, and between the rich and the poor within specific countries. Those decades witnessed a period of fast growth in the activities of governments and especially in those of the central governments. The central governments of many countries assumed increasingly important and wider roles and functions. See Tanzi (2011) forthcoming, and Tanzi (2008). The governments of many countries tried to raise their tax revenue to be able to increase public investment, to create needed infrastructure and to provide better social services, such as education, health, and social assistance, to their citizens. In those decades the importance and the revenue needs of national or central governments grew and the literature on “taxable capacity” became a popular branch of economics. Especially developing countries needed more government revenues and more taxes to be able to grow.


2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .


2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.


Author(s):  
Michael Hanni ◽  
Ricardo Martner

This chapter looks at inequality trends and the redistributive potential of fiscal policies in Latin America. It suggests that increased mobilization of tax revenues from the middle class, the segment of society with the highest “tax morale,” could help rectify the frayed fiscal compact—the fragile agreement between the governed and the government about what sums the former owe as taxpayers and what services the latter provides in return. A new fiscal compact might be constructed around the Sustainable Development Goals, through a holistic approach focused on public tax revenues and spending priorities. The chapter then emphasizes the need to rely on direct taxation, which could help close the gap between the rich and the poor and improve the realization of human rights; to maximize the potential redistributive impacts of taxes and transfers; and to improve service delivery.


2018 ◽  
Vol 09 (01) ◽  
pp. 1840010 ◽  
Author(s):  
RONALD D. SANDS

This paper documents application of the Future Agricultural Resources Model (FARM) to stylized carbon tax scenarios specified by the Stanford Energy Modeling Forum (EMF). Model results show that the method of tax revenue recycling makes a difference. Either labor-tax, or capital-tax, recycling can reduce the welfare cost of a carbon tax policy relative to lump sum recycling. Of the two tax recycling options, reducing capital taxes provides the greater reduction in welfare costs. However, carbon tax revenues decline with stringent carbon dioxide (CO2) emission targets and the availability of a negative-emissions technology such as bio-electricity with CO2 capture and storage (BECCS). As BECCS expands, net carbon tax revenues peak and decline due to an offsetting subsidy for carbon sequestration, limiting the potential for labor- or capital-tax recycling to reduce welfare costs of a climate policy.


2020 ◽  
Vol 1 (4) ◽  
pp. 264-266
Author(s):  
Agus Subagiyo ◽  
Diana Prihadini ◽  
Mainita Hidayati ◽  
Dwikora Hardjo ◽  
Pebriana Arimbhi

The COVID-19 pandemic has changed economic and social developments and arrangements throughout the world. This pandemic requires the Government together with elements of the community to make efforts to prevent the spread of the virus and economic recovery. In the context of maintaining sustainable development in the midst of dynamic fundamental challenges, the National Budget as an instrument of fiscal policy is designed to be more productive, effective, and efficient in order to accelerate economic growth for welfare and improve the government's balance sheet. Global economic activity has been disrupted due to lockdown policies in a number of Indonesia's major trading partners, which has reduced supply of important components for industries from abroad. The increasing exchange rate of the US dollar makes the price of imported materials more expensive. On the consumption side, many companies experience cash flow difficulties, thereby reducing their ability to pay taxes resulting in significant tax revenues such as Corporate Income Tax. Significant reduction in international trade activities also resulted in lower tax revenues from imports and import duties. Tax revenues also experienced pressure from falling world oil prices, minerals, and CPO which are important components in calculating oil and gas PPh and export duties. Tax revenue performance is expected to weaken in 2020 with a tax ratio potentially below 9 percent. The government has made the first policy of relaxing the taxation by reducing the burden of business activities and helping to improve the condition of the company's cash flow, especially during and after the COVID-19 epidemic. The company can use a reduction in corporate income tax rates, exemption from import PPh and certain sector import duties, as well as various other tax facilities to cover increases in input material prices and decreased sales so that it continues to operate normally. Both Governments have made efforts to expand the taxation base and improve tax administration. Third The addition of new tax objects, one of which the Government levies taxes on Trade through Electronic Systems (PMSE) and other object sources of excise products such as plastics, sweetened drinks, and fuel oil (BBM). Fourth, from the aspect of tax subject by extending the taxpayers (WP), which are sector-based and regional, increase WP voluntary compliance through effective education and service improvement, including the High Net Worth Individual (HNWI) group. The Fifth Government seeks to improve tax governance and administration starting from business processes, information technology, databases (core tax), organizations, and HR. From government policies in the effort to accelerate economic recovery, there are still various obstacles, especially in terms of regulations or policies prepared as well as technology as a means of infrastructure in supporting these regulations. The regulation or policy must touch on all aspects, namely aspects of tax law, aspects of tax justice, and aspects of the Double Tax Avoidance Agreement (P3B) for cross-border transactions.


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