Pemberlakuan Tax Amnesty Di Indonesia

Abstract

Taxes are a compulsive contribution to a country. In both liberal and authoritarian countries, taxes are vital and essential. Taxes have been an important subject in the field of political economy throughout history, but they also often have a domino effect that is burdensome for payers. In British history, colonists in America refused to pay taxes imposed by a Parliament in which they had no say. Hence the slogan "No taxes without representation" was born. Another example is the French Revolution of 1789, where the main factor was the unfair distribution of the tax burden. Today, the value of personal taxes is increasing in most developed countries, and more and more attention is focused on VAT and payroll taxes. Income taxes (individual and corporate), payroll taxes, general sales taxes, and property taxes generate the largest revenues in the modern tax system. Taxes are one of the dominant sources of income for the APBN. In the 2016 APBN policy, the government set a state revenue target of IDR 1,822.5 trillion and 75% of it, namely IDR 1,546.7 trillion, came from taxes (www.kemenkeu.go.id). However, recent national economic growth has tended to slow down, which has had an impact on decreasing tax revenues and domestic liquidity stocks needed to increase Indonesia's economic growth. On the other hand, the amount of Indonesian capital and assets stored abroad should be useful for increasing domestic investment to encourage national economic growth. Indonesian capital and assets are transferred to countries with lower tax rates or even tax free. Weak compliance is often caused by several factors, namely weak administration, weak legal system and law enforcement, or inadequate tax policy (a tax system that is too complicated, regressive taxes, tax rates that are too high. Tax Amnesty was implemented as a result of fundamental weaknesses in legal framework, management and administrative operations.