The spirit of gotong royong and upholding justice is an inseparable part of Indonesia’s tax system journey. The spirit to continue to improve themselves and perfect the system colors his journey. The previous Indonesian tax system was an official assessment system, namely the tax office determined the amount of tax payable for taxpayers through a Tax Assessment Letter (SKP).
With the spirit of mutual cooperation, now the tax system adopted by Indonesia is a self-assessment system. In this system, taxpayers calculate, pay, and report their own tax obligations. The government gives confidence to taxpayers to be able to fulfill their tax obligations independently as part of active participation in the spirit of mutual cooperation.
Similarly with the current tax reform, the spirit and spirit of realizing a just taxation system and the spirit of mutual cooperation continue to color the government in designing and making various tax regulations . The presence of taxes was never meant to burden the poor and vulnerable. On the contrary, the presence of taxes is to help and protect the poor and vulnerable through one of its functions, namely economic redistribution with various government programs and assistance.
On that basis, it is necessary to reform the Value Added Tax system Value Added Tax (VAT) which is motivated by economic distortions and does not reflect justice due to various exemptions and exemptions from various less targeted goods and services. Premium rice that can only be enjoyed by certain groups and rice produced by Indonesian farmers sold in traditional markets are both not subject to VAT.
If we look at the price and the economic capacity of the consumers who buy it, it’s clearly much different. For example, at the time of writing, Kinnemai rice sold in an online market is priced at IDR 168,500 per kg for white rice and IDR 280,000 per kg for brown rice. Meanwhile, fragrant pandan white rice is sold at a price of IDR 22,000 per kg.
Theoretically one of the negative impacts of VAT is not seeing the economic capacity of consumers in its application. However, this is precisely what needs to be corrected and minimize its negative impact from time to time in accordance with the times. Human civilization before this may not have been able to reduce these negative impacts due to limited technology and other resources and economic activities are not too complex.
Nowadays with the help of the development of information technology as well as better human resource capabilities and increasingly complex economic activities, the negative impact of VAT must be corrected to realize the tax system more just. Various countries have implemented VAT with a multi-tariff scheme, one of the reasons considered in its application is the urgency of these goods and services to the lives of many people. The VAT rate for goods and services for the livelihood of many people will of course be subject to a lower rate or even be exempted.
In accommodating the increasingly complex economic activities, the government in this case the DGT is also currently updating the core tax administration system to create a tax system effective, efficient, fair, and adaptable to the times.
Currently the government is focusing on handling Covid-19 to protect all Indonesian people and maximize efforts to restore the economy with various programs, incentives, and assistance through APBN instruments. Some of the assistance provided by the government includes free vaccines, quota assistance for distance learning, MSME credit assistance, and other social assistance.
When the economy recovers and the pandemic subsides, it is hoped that a better and fairer tax system will be ready to be implemented. Basically, taxes exist for the people and for the benefit of the life of the nation and state.
The taxation system Indonesia is inspired and colored to achieve the ideals of this nation as stated in the Preamble to the Constitution, “…protecting the entire Indonesian nation and all of Indonesia’s bloodshed and to promote public welfare, educate the nation’s life and participate in carrying out world order based on independence, eternal peace and social justice…”.
There are several events that are recorded by history and will always be remembered by all Indonesian people. Sri Sultan HB IX once gave a donation of 6 million guilders to the Indonesian government and he said “Yogyakarta has nothing left, please continue the government in Jakarta”.
At that time, Indonesia had no more funds to finance the government. These costs are used for education, military, health, and salaries of government employees. In addition to donations from Sri Sultan HB IX, our brothers in Aceh have also donated gold to buy a transport plane. The aircraft was named Dakota RI-001 Seulawah which later became the first transport aircraft for the Republic of Indonesia.
Now we have a tax system which is used to finance the wheels of government and the life of the nation and state. Of course, this system must always be improved and perfected from time to time with the same values and fighting spirit as the founders of our nation. Let’s take care together because our taxes are for us.
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Sumber https://pajak.go.id/id/artikel/perjalanan-untuk-sistem-perpajakan-yang-berkeadilan