Ada Pertanyaan? Hubungi Kami 
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Ada Pertanyaan? Hubungi Kami Marcell Sihombing, Fitri N. Heriani
President Joko Widodo. Photo by: RES
A month has now passed since the passage of Law No. 11 of 2016 on the Tax Amnesty (Tax-Amnesty Law), which marked the commencement of the current tax-amnesty program. During the course of the last month, The Directorate General of Tax (Directorate General) has been engaged in an intensive information dissemination process relating to the program, so that the general public fully understands its many benefits and advantages.
This dissemination process has also involved the Employers’ Association of Indonesia (APINDO), who have organized a number of dissemination events across the country for their members. On Monday, 1 August 2016, APINDO held its latest tax-amnesty dissemination event at the Jakarta International Expo (JI Expo) Arena in Jakarta. This latest event was attended by President Joko Widodo and the new Minister of Finance, Sri Mulyani Indrawati, as well as some 8,000 participants.
During her address, Minister Mulyani revealed that the tax-amnesty program was pursuing two main objectives. Firstly, the program is hoping to restore public trust in Indonesia’s taxation system, and secondly, the program is also focused upon expanding the country’s future tax-base.
“And because the mechanism of the tax-amnesty program entitles taxpayers who reveal their assets and who immediately pay the required ransom fee to a lower penalty rate, we [the government] will be able to directly incorporate the additional revenue into the 2016 State Budget. This program is not the only device at our disposal though, as there are a variety of other instruments which are also generating income and which can ultimately boost state revenue,” Minister Mulyani asserted.
The current dissemination events are emphasizing six benefits of the tax-amnesty program. Firstly, the tax amnesty nullifies a taxpayer’s tax arrears, as well as all forms of tax sanctions and fines. Taxpayers are only required to pay a ransom fee of 2% during the period from July to September 2016, 3% during the period from October to December 2016, and 5% during the period from January to March 2017.
Secondly, the tax-amnesty program also waives tax-administration fees and penal sanctions for all taxpayers participating in the program, except in the cases of taxpayers who are currently being prosecuted by a public prosecutor, in the middle of trial proceedings, or who have already been sentenced for tax crimes, as stipulated under Article 3 (3) of the Tax-Amnesty Law.
Thirdly, the Directorate General is prohibited from carrying out any preliminary investigations or investigations into taxpayers who are participating in the tax-amnesty program. Fourthly, any ongoing preliminary investigations and investigations into possible tax crimes will also be terminated.
Fifthly, tax-amnesty participants are not required to pay any income tax in relation to the transfer of ownership of any additional assets into their name. And last but not least, the confidentiality of any data and information relating to taxpayers who are participating in the tax-amnesty program is guaranteed by the government. Indeed, any information which is leaked to the general public by tax officials could result in a five-year prison sentence. In order to emphasize this point, Minister Mulyani has already had an official meeting with Tito Karnavian, the Head of the National Police, which directly addressed the confidentiality of taxpayer data and information.
Commenting on this issue, Hariyadi Sukamdani, the General Chairman of APINDO, asserted that Indonesia had few options at its disposal in order to boost its plummeting economy, which has seen businesses stagnating across various industrial sectors. Mr. Sukamdani and APINDO firmly believe that the tax-amnesty program is the best option for supporting the economy, both in short term as well as in the medium to long term.
Mr. Sukamdani also asserts that the lenient ransom-fee rate and the commencement of the interstate data and information transparency era in 2017 will no longer allow taxpayers to evade their obligations as Indonesian citizens, which is to pay proper taxes to the government.
“We have some good momentum right now as regards the promotion of tax compliance and reduction of tax avoidance,” Mr. Sukamdani concluded.
For more information on the tax amnesty and its various procedures, Hukumonline English has already published legal briefs on two implementing tax-amnesty regulations, specifically ILB No. 2928 and ILB No. 2922.
(hs/sp)
Marcell Sihombing, Fitri N. Heriani
President Joko Widodo. Photo by: RES
A month has now passed since the passage of Law No. 11 of 2016 on the Tax Amnesty (Tax-Amnesty Law), which marked the commencement of the current tax-amnesty program. During the course of the last month, The Directorate General of Tax (Directorate General) has been engaged in an intensive information dissemination process relating to the program, so that the general public fully understands its many benefits and advantages.
This dissemination process has also involved the Employers’ Association of Indonesia (APINDO), who have organized a number of dissemination events across the country for their members. On Monday, 1 August 2016, APINDO held its latest tax-amnesty dissemination event at the Jakarta International Expo (JI Expo) Arena in Jakarta. This latest event was attended by President Joko Widodo and the new Minister of Finance, Sri Mulyani Indrawati, as well as some 8,000 participants.
During her address, Minister Mulyani revealed that the tax-amnesty program was pursuing two main objectives. Firstly, the program is hoping to restore public trust in Indonesia’s taxation system, and secondly, the program is also focused upon expanding the country’s future tax-base.
“And because the mechanism of the tax-amnesty program entitles taxpayers who reveal their assets and who immediately pay the required ransom fee to a lower penalty rate, we [the government] will be able to directly incorporate the additional revenue into the 2016 State Budget. This program is not the only device at our disposal though, as there are a variety of other instruments which are also generating income and which can ultimately boost state revenue,” Minister Mulyani asserted.
The current dissemination events are emphasizing six benefits of the tax-amnesty program. Firstly, the tax amnesty nullifies a taxpayer’s tax arrears, as well as all forms of tax sanctions and fines. Taxpayers are only required to pay a ransom fee of 2% during the period from July to September 2016, 3% during the period from October to December 2016, and 5% during the period from January to March 2017.
Secondly, the tax-amnesty program also waives tax-administration fees and penal sanctions for all taxpayers participating in the program, except in the cases of taxpayers who are currently being prosecuted by a public prosecutor, in the middle of trial proceedings, or who have already been sentenced for tax crimes, as stipulated under Article 3 (3) of the Tax-Amnesty Law.
Thirdly, the Directorate General is prohibited from carrying out any preliminary investigations or investigations into taxpayers who are participating in the tax-amnesty program. Fourthly, any ongoing preliminary investigations and investigations into possible tax crimes will also be terminated.
Fifthly, tax-amnesty participants are not required to pay any income tax in relation to the transfer of ownership of any additional assets into their name. And last but not least, the confidentiality of any data and information relating to taxpayers who are participating in the tax-amnesty program is guaranteed by the government. Indeed, any information which is leaked to the general public by tax officials could result in a five-year prison sentence. In order to emphasize this point, Minister Mulyani has already had an official meeting with Tito Karnavian, the Head of the National Police, which directly addressed the confidentiality of taxpayer data and information.
Commenting on this issue, Hariyadi Sukamdani, the General Chairman of APINDO, asserted that Indonesia had few options at its disposal in order to boost its plummeting economy, which has seen businesses stagnating across various industrial sectors. Mr. Sukamdani and APINDO firmly believe that the tax-amnesty program is the best option for supporting the economy, both in short term as well as in the medium to long term.
Mr. Sukamdani also asserts that the lenient ransom-fee rate and the commencement of the interstate data and information transparency era in 2017 will no longer allow taxpayers to evade their obligations as Indonesian citizens, which is to pay proper taxes to the government.
“We have some good momentum right now as regards the promotion of tax compliance and reduction of tax avoidance,” Mr. Sukamdani concluded.
For more information on the tax amnesty and its various procedures, Hukumonline English has already published legal briefs on two implementing tax-amnesty regulations, specifically ILB No. 2928 and ILB No. 2922.
(hs/sp)