Tax Amnesty Brings Fairness Problem

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(From the left): Dr. Sarwirini SH., MS., as the moderator, with Prof. Tjiptohadi Sawarjuwono, M.Ec., Ph.D., Prof. Kacung Maridjan, Ph.D., Prof. Dr. Tatiek Sri Djatmiati, SH., MS., in Professors’ Innovation Exposition Session II, Di Aula Kahuripan Kampus C UNAIR. (Foto: Alifian Sukma)

UNAIR NEWS – As of now, tax amnesty still causes pros and cons among the society. Despite this condition the third tax amnesty in Indonesian history (after 1964 and 1984) is deemed successful. It was stated by Professor of Accounting of Faculty of Economics and Business (FEB) Universitas Airlangga, Prof. Tjiptohadi Sawarjuwono, M.Ec., Ph.D in Professors’ Innovation Exposition Session II “Tax Amnesty: Between Hopes and Reality”, in Kahuripan Hall 300, Management Office Building on Tuesday, September 27.

Prof. Tjipto regretted the small number of people registered for it. There were only 18 million taxpayers registered. “If we look at Indonesian population, or the number of businessmen in Indonesia, 18 million is a small number,” he said.

Prof. Tjipto believed that one of the causing factors of tax amnesty is the disobedience of so many people or business community to pay taxes. “People think, I have worked hard, why do I have to pay,” he said.

In the talk show, there was also Professor of Political Economics, Faculty of Social and Political Sciences (FISIP) UNAIR Prof. Kacung Maridjan, Ph.D, said that the government’s ability to collect taxes decreased so the program was expected to stimulate the economic growth. According to Kacung, if the deficit reached three percent of gross domestic product then the president could face impeachment.

“If the deficit reached three percent of GDP, there would be political chaos as the president had violated the law. The president could be impeached even now the political parties support the presidents,” explained Prof. Kacung.

According to Prof. Kacung, tax amnesty does not consider fairness as the state pardons disobedient taxpayers who do not report their taxes. But it was deemed the best measure to achieve target of the state income.

“Yes, it is unfair. It means the disobedient and the obedient are equal. It will be even more unfair if the state let those people evade paying taxes. I think the state has decided a measure which won’t let the unfairness go further. So there should be a policy which can decrease the number of those evading taxpayers. Finally they are pardon with discretion,” said Prof. Kacung.

There was Professor of Administrative Law, Faculty of Law  UNAIR Prof. Dr. Tatiek Sri Djatmiati, SH., MS. In her exposition she said that tax amnesty implementation still brings legal problem as the condition showed pros and cons still happen regarding with its unfairness.

According to Prof. Tatiek, there is a different understanding between the staff of General Directorate of Taxation and the general public. “In Article 2 of Law Number 11 in 2016 about the fundamental and objectives of tax amnesty, it is performed based on legal certainty, justice, usefulness and national interest,” she said.

Regarding the law enforcement in the context of administrative law, Prof. Tatiek said there are two important elements, monitoring and punishment. “The authority must monitor the implementation of this tax amnesty as from the monitoring administrative punishment can be applied if there is violation,” he said.

Prof. Tatiek encouraged that the government as the tax management and the people of Indonesia should trust each other so the taxation reformation can run well for Indonesia.

Author: Dilan Salsabila dan Defrina Sukma S
Editor: Nuri Hermawan

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