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Ada Pertanyaan? Hubungi Kami Marcell Sihombing, M-25/ANT
President Joko Widodo officially unveiled the Draft State Budget for the 2017 Period before a plenary session (rapat paripurna) of the House of Representatives on 16 August 2016. During the session, President Widodo revealed that the state’s tax-revenue target for the 2017 period had been set at IDR 1,495.9 trillion, a figure that is slightly lower than the 2016 State Budget figure of IDR 1,539.2 trillion. President Widodo also presented a Financial Calculation Note (Nota Keuangan) in addition to the 2017 Draft State Budget during the plenary session, which contains seven taxation policies set for implementation during the course of 2017.
The first of these seven policies relates to the optimization of the taxation sector, so as to increase tax ratios and meet the requisite funding levels for the State Budget. The second policy focuses on the improvement of people’s purchasing power, the investment climate and the competitiveness of domestic industries. The third policy relates to the promotion of downstream activities (hilirisasi), as engaged in by domestic industries. The fourth policy relates to control over the consumption of certain types of goods and any negative externalities which may manifest themselves (i.e. costs that have to be borne by third parties as a result of any economic transaction, such as waste or carbon emissions from factories).
Moving on, the fifth new policy relates to the improvement of taxpayer compliance with their tax obligations, while the sixth policy is an international-taxation policy which has been devised in order to support an information-transparency regime within the taxation sector, as well as to support the eradication of tax-evasion crime. And last but not least, a seventh policy relates to the improvement of service quality and human resource competencies for the purpose of maximizing tax revenues.
In order to support these seven policies, several regulatory frameworks currently applicable across the taxation sector have been slated for revision, including general-taxation provisions and procedures, regulations governing income tax and value-added tax, as well as regulations governing stamp-duty fees. Furthermore, the government is also planning to revise various technical regulatory frameworks.
One of the technical regulatory frameworks earmarked for revision for the 2017 period involves the selective improvement of law-enforcement efforts and the continuation of the current tax-amnesty policy, which was originally initiated during the second semester of 2016. Moreover, the government will also formulate a model of compliance risk management for taxpayers, as well as seek to optimize and improve human resources within the law-enforcement sphere in cooperation with other law-enforcement agencies. Meanwhile, in terms of the tax-amnesty policy, the government intends to maintain the current policy and to also improve the capacity of the Directorate General of Tax.
Another technical regulatory framework scheduled for revision and improvement encompasses tax reporting and payment procedures, as well as access to taxation information. This revision is also aiming to optimize the dissemination of information in order to improve taxpayer compliance, tax intensification and any measures which are deemed necessary. And finally, the revision is aiming to improve the effectiveness of tax-assessment and collection measures.
Commenting on this matter, Dony Ahmad Munir, a member of the House’s Budget Office (Badan Anggaran or Banggar), recently asserted that the tax-revenue target for the 2017 Draft State Budget should be set higher. According to Mr. Munir, greater optimism as regards economic growth should result in an increase in tax revenues.
“Indeed, tax revenue should be periodically increased instead of being reduced in comparison with the preceding year. Moreover, any increase in economic growth should be followed by a concomitant increase in tax-revenue opportunities,” Mr. Munir stated on Tuesday, 23 August 2016.
(hs/sp)
Marcell Sihombing, M-25/ANT
President Joko Widodo officially unveiled the Draft State Budget for the 2017 Period before a plenary session (rapat paripurna) of the House of Representatives on 16 August 2016. During the session, President Widodo revealed that the state’s tax-revenue target for the 2017 period had been set at IDR 1,495.9 trillion, a figure that is slightly lower than the 2016 State Budget figure of IDR 1,539.2 trillion. President Widodo also presented a Financial Calculation Note (Nota Keuangan) in addition to the 2017 Draft State Budget during the plenary session, which contains seven taxation policies set for implementation during the course of 2017.
The first of these seven policies relates to the optimization of the taxation sector, so as to increase tax ratios and meet the requisite funding levels for the State Budget. The second policy focuses on the improvement of people’s purchasing power, the investment climate and the competitiveness of domestic industries. The third policy relates to the promotion of downstream activities (hilirisasi), as engaged in by domestic industries. The fourth policy relates to control over the consumption of certain types of goods and any negative externalities which may manifest themselves (i.e. costs that have to be borne by third parties as a result of any economic transaction, such as waste or carbon emissions from factories).
Moving on, the fifth new policy relates to the improvement of taxpayer compliance with their tax obligations, while the sixth policy is an international-taxation policy which has been devised in order to support an information-transparency regime within the taxation sector, as well as to support the eradication of tax-evasion crime. And last but not least, a seventh policy relates to the improvement of service quality and human resource competencies for the purpose of maximizing tax revenues.
In order to support these seven policies, several regulatory frameworks currently applicable across the taxation sector have been slated for revision, including general-taxation provisions and procedures, regulations governing income tax and value-added tax, as well as regulations governing stamp-duty fees. Furthermore, the government is also planning to revise various technical regulatory frameworks.
One of the technical regulatory frameworks earmarked for revision for the 2017 period involves the selective improvement of law-enforcement efforts and the continuation of the current tax-amnesty policy, which was originally initiated during the second semester of 2016. Moreover, the government will also formulate a model of compliance risk management for taxpayers, as well as seek to optimize and improve human resources within the law-enforcement sphere in cooperation with other law-enforcement agencies. Meanwhile, in terms of the tax-amnesty policy, the government intends to maintain the current policy and to also improve the capacity of the Directorate General of Tax.
Another technical regulatory framework scheduled for revision and improvement encompasses tax reporting and payment procedures, as well as access to taxation information. This revision is also aiming to optimize the dissemination of information in order to improve taxpayer compliance, tax intensification and any measures which are deemed necessary. And finally, the revision is aiming to improve the effectiveness of tax-assessment and collection measures.
Commenting on this matter, Dony Ahmad Munir, a member of the House’s Budget Office (Badan Anggaran or Banggar), recently asserted that the tax-revenue target for the 2017 Draft State Budget should be set higher. According to Mr. Munir, greater optimism as regards economic growth should result in an increase in tax revenues.
“Indeed, tax revenue should be periodically increased instead of being reduced in comparison with the preceding year. Moreover, any increase in economic growth should be followed by a concomitant increase in tax-revenue opportunities,” Mr. Munir stated on Tuesday, 23 August 2016.
(hs/sp)