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Amnesti Pajak

Tax Amnesty Program Ended, What are the results?

Indonesia’s tax amnesty program ended on 31 March 2017, so now it is time to take a look at the results. Although Indonesia’s amnesty program has been labelled as one of the most – if not the most – successful amnesty programs ever around the globe (in terms of asset declarations), there is plenty of room for disappointment. Based on data from Indonesia’s Tax Office, less than one million Indonesians joined the program. For many nations this would be a great number. For Indonesia this number means tax evasion remains rampant, implying the government misses out on much-needed tax revenue.

A total of 965,983 people joined Indonesia’s ambitious tax amnesty program that ran between July 2016 and 31 March 2017 (while less than 200,000 participants out of this total are “brand new” taxpayers, meaning they have never filed annual tax returns before, the remainder are registered taxpayers who had failed to declare all their assets). However, considering only about 35 million Indonesians – out of an adult population that numbers more than 165 million people – are registered taxpayers, there is a huge pool of people who fail to fulfill their tax obligations. Moreover, being a registered taxpayer does not mean they actually fulfill their tax obligations. It is estimated only a mere 12 million Indonesians pay their annual taxes in line with their incomes and assets.

Credit: KSP.GO.ID

Credit: KSP.GO.ID

Indonesian Finance Minister Sri Muyani Indrawati responded to the tax amnesty results as follows: “I find the number of participants in the amnesty program small – both regarding taxable objects in the nation’s small and medium sized enterprises (SMEs) sector and non-SMEs sector. Hence, too many people have not joined the amnesty program.”

So what are the results, money-wise? A total of IDR 4,865.7 trillion (approx. USD $366 billion) worth of assets have been declared to Indonesia’s Tax Office under the program, surpassing the government’s target (set at IDR 4,000.0 trillion). The figure equals nearly 40 percent of Indonesia’s gross domestic product (GDP). About 75 percent of these funds involve assets that were stashed domestically, the remainder are assets that were secretly stored abroad (mostly in Singapore). This result was positive, although one could claim that the government set its target too low.

Indonesia

In terms of asset repatriations, the program was disappointing. Only IDR 147 trillion worth of assets were repatriated into the specific investment instruments that were prepared by Indonesian authorities (the government’s target was set at IDR 1,000.0 trillion). Again, Singapore accounted for the largest part of declared and repatriated funds by Indonesians under the tax amnesty program. Nearly IDR 85 trillion of fund repatriations originated from Singapore. However, it is estimated Indonesians keep about IDR 2,600 trillion worth of assets in Singapore (around IDR 650 trillion of which are in “non-investable assets”, such as property). Most of these repatriated assets went to onshore deposit accounts, bonds and wealth management funds. Reluctance of Indonesians to repatriate their wealth to Indonesia indicates that Indonesia is not attractive enough. This can be related to Indonesia’s relatively high tax tariffs (compared to tariffs in tax havens) and perhaps some people are still traumatized by the Asian Financial Crisis and therefore prefer to keep assets abroad.

It is believed many of those who joined the amnesty program did so out of concern being caught in 2018 when the Organization for Economic Co-operation and Development’s (OECD) Automatic Exchange of Information initiative is implemented. This will make it easier for tax authorities to access data regarding overseas assets.

In terms of redemption payments the Indonesian government collected IDR 114 trillion, below its target of IDR 165 trillion, but it will somewhat help to plug a yawning gap in the government’s projected tax revenue.

Tax Amnesty Program Indonesia – Score So Far:

     Target
(in IDR trillion)
Per 31 Mar ’17
 (in IDR trillion)
Achieved
Redemption Payments
      165.0        114.0    69.1%
Declaration of Funds      4,000.0      4,865.7   121.6%
Repatriation of Funds      1,000.0        147.0    14.7%

Source: www.pajak.go.id/statistik-amnesti

But there is positive news. Many of Indonesia’s corporate elite joined the program, declaring their previously undeclared assets stored abroad in the so-called tax havens or at home, and this means a significant amount of wealth has been declared because it is the top that controls the nation’s wealth. Based on the seventh Global Wealth Report, made by Credit Suisse Research Institute, the top 1 percent of Indonesian society controls about half of the country’s wealth (indicating a high degree of income distribution inequality).

With the tax amnesty program Indonesia’s tax revenue may grow up to 10 percent (year-on-year) in 2017. Without the program tax revenue growth may only have been 7 percent (y/y). Indonesian authorities will now study the results of the tax amnesty program and determine the next steps for the reformation of Indonesia’s tax sector. Indonesia’s tax-to-GDP ratio is currently at a very low 11 percent. Authorities want to raise this figure to 15 percent in the next couple of years. However, this will require some serious reformation.

It is also important for the government to set a good example and limit scandalous corruption cases. For example, the ongoing trial of an alleged graft case related to the introduction of the electronic identity card (e-KTP) in Indonesia comes at a problematic time. This project caused IDR 2.3 trillion in state losses and prosecutors have mentioned names of figures with strong political influences in Indonesia. Indonesians will not be enthusiastically fulfilling their tax obligations when media are frequently reporting about government funds that go missing in government projects (about 75 percent of state funds originate from taxation).

This article originally written and published by Indonesia Investments.

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2 Kewajiban Tambahan bagi Wajib Pajak yang Sudah Ikut “Tax Amnesty”

Direktorat Jenderal Pajak (Ditjen Pajak) Kementerian Keuangan (Kemenkeu) menilai, keikutsertaan dalam program Amnesti Pajak atau “tax amnesty” menandakan Wajib Pajak bersedia membangun budaya baru kepatuhan pajak.

Yakni, ditandai dengan membayar dan melaporkan pajak dengan baik dan benar.

Dalam keterangan persnya, Ditjen Pajak menyebutkan, bagi seluruh Wajib Pajak yang telah ikut program Amnesti Pajak, ada dua kewajiban tambahan yang harus dilaksanakan sebagai bagian dari keikutsertaan dari program tersebut:

Credit: KSP.GO.ID

Credit: KSP.GO.ID

1.     Pengalihan dan/atau Investasi Harta

·        Bagi Wajib Pajak yang menyatakan repatriasi, terdapat kewajiban untuk mengalihkan harta dari luar negeri ke Indonesia dan menempatkan dana tersebut dalam instrumen investasi sesuai ketentuan yang berlaku. Penempatan dana dalam instrument investasi di Indonesia ini berlaku paling kurang tiga tahun sejak harta dialihkan ke Indonesia.

·        Bagi Wajib Pajak yang melakukan deklarasi harta dalam negeri, terdapat kewajiban untuk tidak mengalihkan harta tersebut keluar dari Indonesia untuk jangka waktu paling singkat tiga tahun sejak menerima Surat Keterangan Pengampunan Pajak.

2.     Pelaporan Berkala Harta Tambahan

·        Wajib Pajak yang telah ikut Amnesti Pajak diwajibkan melaporkan status penempatan harta tambahan yang dialihkan ke dan/atau yang berada di Indonesia

·        Laporan disampaikan paling lambat pada batas waktu penyampaian SPT Tahunan Pajak Penghasilan setiap tahun hingga tiga tahun

·        Laporan disampaikan dalam bentuk hardcopy dan softcopy ke KPP tempat Wajib Pajak terdaftar dengan cara secara langsung, melalui pos dengan tanda bukti pengiriman surat, perusahaan jasa pengiriman dengan bukti pengiriman surat; atau saluran lain yang ditetapkan oleh Direktur Jenderal Pajak (Dirjen Pajak).

Peserta Amnesti Pajak yang menolak melaksanakan kewajiban tersebut di atas menghadapi risiko pengenaan pajak dengan tarif normal hingga 30 persen atas harta bersih tambahan yang telah diungkapkan dalam Surat Pernyataan Harta, beserta sanksi administrasi 2 persen per bulan, dengan maksimal 24 bulan.

“Selain kewajiban sebagai peserta Amnesti Pajak, para Wajib Pajak juga diimbau untuk melaksanakan kewajiban perpajakan rutin dengan benar dan teratur termasuk membayar dan melaporkan pajak melalui penyampaian SPT Tahunan PPh,” tulis Ditjen Pajak.

Termasuk yang harus dilaporkan dalam SPT Tahunan PPh adalah seluruh penghasilan yang diperoleh Wajib Pajak baik dari dalam maupun dari luar negeri dan juga informasi harta yang dimiliki Wajib Pajak pada akhir tahun pajak bersangkutan.

Era Keterbukaan

Ditjen Pajak juga mengingatkan seluruh masyarakat/Wajib Pajak bahwa era keterbukaan informasi sudah di depan mata dengan akan berlakunya Automatic Exchange of Information.

Di era ini, data keuangan dari 100 negara di seluruh dunia akan dibuka untuk tujuan perpajakan termasuk data perbankan, pasar modal dan industri keuangan lainnya di Indonesia.

“Dengan demikian tidak akan ada lagi tempat untuk bersembunyi dan menghindari pajak yang seharusnya dibayar,” lanjut Ditjen Pajak.

Untuk itu Ditjen Pajak mengingatkan bahwa sesuai Pasal 18 Undang-Undang Pengampunan Pajak, Wajib Pajak yang menolak membereskan catatan perpajakan masa lalu dengan mengikuti program Amnesti Pajak akan menghadapi risiko pengenaan pajak dengan tarif hingga 30 persen, beserta sanksi, atas harta yang tidak diungkapkan dan kemudian ditemukan Ditjen Pajak.

Demikian juga Wajib Pajak yang telah ikut Amnesti Pajak namun masih menyembunyikan harta lainnya, maka apabila harta tersebut ditemukan akan dikenakan pajak dengan tarif hingga 30 persen dan denda 200 persen.

Untuk melaksanakan amanat Pasal 18 tersebut, Ditjen Pajak akan melanjutkan pengumpulan dan analisis data pihak ketiga serta menambah jumlah pegawai yang akan melakukan pemeriksaan terkait pelaksanaan Pasal 18 UU Pengampunan Pajak.

Oleh karena itu, diharapkan masyarakat/Wajib Pajak untuk segera memanfaatkan Amnesti Pajak sebelum program ini berakhir pada 31 Maret 2017.

Ditjen Pajak menyiapkan layanan Amnesti Pajak pada setiap hari kerja hingga pukul 16.00, pada hari Sabtu hingga pukul 14.00, dan pada hari Minggu hingga pukul 12.00.

Pada tanggal 28 Maret layanan tidak diberikan (libur nasional). Tanggal 27, 29, dan 30 Maret layanan diberikan minimal hingga pukul 19.00 waktu setempat sedangkan tanggal 31 Maret, layanan diberikan hingga pukul 24.00 waktu setempat.

Informasi lebih lanjut mengenai Amnesti Pajak hubungi Tax Amnesty Service di 1500 745. Informasi seputar perpajakan dan berbagai program dan layanan yang disediakan Ditjen Pajak dapat dilihat pada www.pajak.go.id atau hubungi Kring Pajak di 1500 200.

Sumber: Kompas

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