Ada Pertanyaan? Hubungi Kami 
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Ada Pertanyaan? Hubungi Kami Robert Sidauruk, Hasyry Agustin
As part of improving state revenue from tax, researchersand expertsare urging that the tax court’s authority be strengthen, but at the same time emphasizing that the institution must also implement transparent and simple procedures for hearing tax disputes.
Uli Parulian, Director of the Indonesian Legal Resource Center, argues transparency in exercising its authority by the tax court is crucial, as the institution is one of the most important instruments to improve state revenue receipts. Ideally, the tax court should be the last guardian in protecting state income from tax, with the government responsible for inventorying taxpayers.
Mr. Parulian contends that one of the best strategies to boost state income is through law enforcement by the tax court. He believes that to create an efficient tax court, it is necessary to make several amendments to the current authority of the tax court.
“Such as giving the tax court the authority to refuse appeals for tax disputes that are submitted by taxpayersin bad faith or merely to try to avoid their tax liabilities,” said Mr. Parulian at a discussion session in Jakarta last Sunday.
Similarly, tax expert Yustinus Prastowobelieves that the current procedural law for the tax court needs to be simplified. This can be done by giving the tax court authority tohear bothadministrative and criminal disputes at the same time, as is practiced in several countries.
“The dispute hearing process at the tax court is quite time-consuming. It is an excessively lengthy process due to the reason that a tax dispute can be appealed to the high court and even opens the opportunity for a case to be reviewed (peninjauan kembali),” said Mr. Prastowo.
Beneficial Owner
At the same discussion, Metta Dharmasaputra, Executive Director of KataData, emphasized the importance of the Directorate General of Tax to engaging in cooperation with the Corruption Eradication Commission (KPK) and Indonesian Financial Transaction Reports and Analysis Centre (PPATK) to combat tax evasion, especially that involving corporate taxpayers.
According to Mr. Dharmasaputra, one of the methods to strengthen the tax system and better address tax disputes against corporate taxpayers is to disclose the beneficial owners of corporations. Under such strategy, the government will be able to track down thosewho are actually gaining the benefit of a corporation’s income, even though the legal entity of the corporation itself belongsto another party.
“Currently Indonesia does not have a regulation that allows the government to disclose the beneficial owner of a cooperation. As a result, in most tax disputes, liability stops at the level of managers without going further to the actual beneficial owner of a company,” said Mr. Dharmasaputra.
(hot/kc)
Robert Sidauruk, Hasyry Agustin
As part of improving state revenue from tax, researchersand expertsare urging that the tax court’s authority be strengthen, but at the same time emphasizing that the institution must also implement transparent and simple procedures for hearing tax disputes.
Uli Parulian, Director of the Indonesian Legal Resource Center, argues transparency in exercising its authority by the tax court is crucial, as the institution is one of the most important instruments to improve state revenue receipts. Ideally, the tax court should be the last guardian in protecting state income from tax, with the government responsible for inventorying taxpayers.
Mr. Parulian contends that one of the best strategies to boost state income is through law enforcement by the tax court. He believes that to create an efficient tax court, it is necessary to make several amendments to the current authority of the tax court.
“Such as giving the tax court the authority to refuse appeals for tax disputes that are submitted by taxpayersin bad faith or merely to try to avoid their tax liabilities,” said Mr. Parulian at a discussion session in Jakarta last Sunday.
Similarly, tax expert Yustinus Prastowobelieves that the current procedural law for the tax court needs to be simplified. This can be done by giving the tax court authority tohear bothadministrative and criminal disputes at the same time, as is practiced in several countries.
“The dispute hearing process at the tax court is quite time-consuming. It is an excessively lengthy process due to the reason that a tax dispute can be appealed to the high court and even opens the opportunity for a case to be reviewed (peninjauan kembali),” said Mr. Prastowo.
Beneficial Owner
At the same discussion, Metta Dharmasaputra, Executive Director of KataData, emphasized the importance of the Directorate General of Tax to engaging in cooperation with the Corruption Eradication Commission (KPK) and Indonesian Financial Transaction Reports and Analysis Centre (PPATK) to combat tax evasion, especially that involving corporate taxpayers.
According to Mr. Dharmasaputra, one of the methods to strengthen the tax system and better address tax disputes against corporate taxpayers is to disclose the beneficial owners of corporations. Under such strategy, the government will be able to track down thosewho are actually gaining the benefit of a corporation’s income, even though the legal entity of the corporation itself belongsto another party.
“Currently Indonesia does not have a regulation that allows the government to disclose the beneficial owner of a cooperation. As a result, in most tax disputes, liability stops at the level of managers without going further to the actual beneficial owner of a company,” said Mr. Dharmasaputra.
(hot/kc)