Of course it’s still fresh in our minds that around 2010 tax case brokers at the Directorate General of Taxes (DGT) emerged to the public. At that time, the disclosure of the tax mafia, which allegedly involved several DGT employees, caused a strong reaction from the Indonesian people. DGT’s reputation was tarnished.
One form of disappointment response from the public is to support the petition via Facebook which contains the act of refusing to pay taxes (tax avoidance) to decide to become a free rider or a party who also enjoys public benefits , but not paying taxes.
As a result, apart from DGT facing more difficult challenges in collecting state revenues, DGT also has to fix the negative stigma that has already been pinned by the public on this institution.
Speaking of tax avoidance and free riders, this behavior is inspired by one of the tax theories, namely the theory of interest (aequivalentie), namely the amount of tax paid affects the level of interest of the protected taxpayer. So the greater the protected interest, the greater the tax to be paid (Soemitro, 1992:30).
This triggers discrimination by the government in providing public services between the rich and the poor. In addition, this theory can open up opportunities for prominent taxpayers to negotiate the amount of tax paid so that it is smaller than it should be. On this basis, the people decided to vent their disappointment by disobeying paying taxes.
To note, civil disobedience to taxes became known when Henry David Thoreau, an American philosopher, in the 1840s refused to pay the parrot tax as a symbol of his rejection of injustices committed by the Government Federal United States of America against Mexico.
This refusal has since grown wider because it has become a symbol of resistance to the practice of slavery in the south and the constant violation of Indian rights.
Then will this defiance solve the problem and is it wise for us to do so?
Harmful Concept
If we are inspired by Thoreau’s actions, the background is in stark contrast to today’s economic and social conditions. At that time, Thoreau was against slavery by the Federal Government and tax collection for war purposes and not being used for public purposes. After all, his defiance had no significant impact. In fact, there was an escalation of jealousy among the people of the United States, until the civil war raged in 1861.
This action also cannot guarantee success and improve the socio-economic conditions of the community. For example, the call by Iranian revolutionary Ayatollah Khomeini not to pay taxes and electricity in Iran caused the country to collapse.
In the Indonesian context, this also has legal consequences. Everyone who deliberately avoids the obligation to fulfill taxation and does not carry out tax obligations properly so that it can cause losses to state income, shall be punished with imprisonment for a minimum of six months and a maximum of six years.
The prison sentence is plus a fine of at least twice the amount of tax payable which is not or underpaid and at most four times the amount of tax payable which is not or underpaid as referred to in Article 39 paragraph ( 1) Law on General Provisions and Tax Procedures Number 6 of 1983 as last amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. It had no significant impact, instead it was punished. Very detrimental, isn’t it?
Insurance Theory
If possible, the theory of civil disobedience can be clashed with other theoretical concepts that are optimistic. In insurance theory, taxes are likened to an insurance premium that must be paid by everyone because people get protection for their rights from the government (Soemitro, 1992: 29).
This theory equates taxes with insurance premiums. Taxpayers (taxpayers) are equated with insurance premium payers, namely the insured. The state is equated with the insurer in the insurance agreement.
This is very well practiced in Finland. The country distributes its taxes mostly to the public sector, mainly health, social and education.
In terms of health, the high tax rates there can benefit from equal and affordable health services. In terms of education, it can also be seen from the various benefits provided by the Finnish government for people who are unemployed or have disabilities.
The country also has a variety of cultural institutions ranging from opera, ballet, to a library system that is open to the public free of charge. In addition, the cheap tariffs for public transportation financed by taxes are clear evidence of the government providing perfect insurance or guarantees to its people.
Pancasila which contains the principles of unity and mutual cooperation also sees tax collection as justifiable because tax money is used for oneself, for one’s own welfare, for the community itself. From U.S. for us. In the allocation of the State Revenue and Expenditure Budget (APBN), we work together to finance the implementation of education, health, public services and facilities, order and security, social protection, and economic strengthening.
How can the country live if all of the above costs are not financed by taxes, which are the backbone of state revenue of 80 percent of all state revenues?
Collective Change
If the reason for disobedience to paying taxes is due to distrust of taxation institutions, the DGT has committed to continuously reforming itself in taxation as a form of institutional improvement.
This change includes aspects of human resources who are professional, competent, credible, with integrity, and can carry out DGT’s business processes in order to collect state revenues in accordance with existing potential.
Besides, changes to DGT’s business processes that are simpler are expected to make the work more effective, efficient, accountable, and based on information technology. So, there is no negotiation under the table or compromise between DGT employees as tax authorities and taxpayers.
Because the taxpayer is the main partner of the DGT, the taxpayer as a taxpayer must have legal certainty and justice in formulating tax regulations. This has also been accommodated in the amendment to the Tax Law which has been refined in Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
However, taxpayers must at the same time build a critical culture and financial literacy in microeconomics and macroeconomics. The tax money that we have paid should be monitored for its use so that it is effective and on target. Then, taxpayers and DGT also work together to synergize with each other to eliminate all forms of corruptive services.
Finally, if there is fraud in the use of tax money, we can express our aspirations through the channels provided by the government wisely. Not by boycotting paying taxes.
Sumber https://www.pajak.go.id/id/artikel/antitesis-teori-pembangkangan-membayar-pajak