free deck: slides outlook perpajakan 2016 indonesia
TRANSCRIPT
B. Bawono Kristiaji SE., M.SE., M.Sc., ADIT
Tren, Outlook, dan Tantangan Perpajakan 2016
3 May 2023
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Agenda
1. Latar Belakang2. Postur APBN 20163. Analisis & Proyeksi Target Penerimaan
Pajak4. Arah Kebijakan Pajak 20165. Penutup
3 May 2023
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Latar Belakang
3 May 2023
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Changing landscape of domestic and global taxation
Domestic
Global INDONESIATax
Landscape
New political economy landscape
Fiscal and budget regimeFinancing for development
Investment scarcityInward FDI
Global fiscal and economic landscape
Economic pressure
AEC 2015/16
BEPS Project by G20/OECDFair share tax allocation
Increasing concern of tax policy from many stakeholde
rs
THE BIG PICTURE
53 May 2023
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Rasio Pajak
Latar Belakang
Rasio Pajak Tahun Dasar 2010* Rasio Pajak (Penerimaan Pajak/PDB)
Proyeksi 2015-2019*
201916,0%
201513,2%
201614,2%
201714,6%
201815,2%
11,5% 16,0%Baseline
2014Sasaran
2019* Termasuk pajak daerah sebesar 1% PDB
Sumber: Kementerian PPN/Bappenas, Rencana Pembangunan Jangka Menengah Nasional 2015-2019: Buku I - Agenda Pembangunan Nasional, (2014)
63 May 2023
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Latar BelakangPertumbuhan Penerimaan Pajak
31persen(2015)
Sumber: diolah oleh DDTC dari angka nominal year on year
Di 2015, Realisasi penerimaan pajak hanya mencapai Rp1050 triliun
3 May 2023
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Postur APBN 2016
3 May 2023
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APBN 2016Mempercepat pembangunan Infrastruktur untuk memperkuat pondasi pembangunan yang berkualitas
Sumber: Direktorat Jenderal Anggaran, Kementerian Keuangan
3 May 2023
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APBN 2016Mempercepat pembangunan Infrastruktur untuk memperkuat pondasi pembangunan yang berkualitas
Sumber: Direktorat Jenderal Anggaran, Kementerian Keuangan
3 May 2023
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Analisis & Proyeksi Target Penerimaan Pajak
113 May 2023
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Analisis & Proyeksi Target Penerimaan Pajak
Asumsi 2016 dan Proyeksi Jangka Menengah
Proyeksi Jangka Menengah
Sumber: Direktorat Jenderal Anggaran, Kementerian Keuangan
3 May 2023
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Tahun Proyeksi Penerimaan
2016 1.140,942017 1.195,582018 1.252,842019 1.305,56
Analisis & Proyeksi Target Penerimaan Pajak
Proyeksi Penerimaan Pajak 2016-2019
Tahun Proyeksi Penerimaan
2016 1.091,812017 1.186,392018 1.285,492019 1.380,56
UNIVARIATE
MULTIVARIATE
133 May 2023
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Proyeksi Penerimaan Pajak 2016
Analisis & Proyeksi Target Penerimaan Pajak
1260 triliun rupiah
1360 triliun rupiah
Rekomendasi
Target
3 May 2023
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Arah Kebijakan Pajak 2016
153 May 2023
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Arah Kebijakan Pajak 2016
UU KUP & Bea Materai UU PPh & PPN
1 Tax Law Revision
2 Transformasi Ditjen Pajak menjadi Badan Penerimaan Pajak
To have efficient and effective tax administration Semi-autonomous Revenue Authority (SARA) in late 2017 or early 2018 More powerful tax authority Develop new units: center of tax analysis, international tax, etc
163 May 2023
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Arah Kebijakan Pajak 2016
15 actions based on 3 pillarsTransfer pricing guidelines will change?Multilateral coordinationDisclosure on (aggressive) tax planningOther important features?
3 Base Erosion and Profit Shifting Project – Finalized
4 The Era of Bank Secrecy Is (Almost) Over …
Combating offshore tax evasion Automatic exchange of information (MCAA) – effective in 2018 Access to bank’s account data for tax purposes in Indonesia? Implication?
173 May 2023
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Arah Kebijakan Pajak 2016Relaxing the Economy …
Extension of tax holidayTax allowance is still promising
5 Tax Incentives Regime
6 Pengampunan Pajak (Tax Amnesty)
Increase compliance in the future Focus on asset held onshore and offshore Capital repatriation
183 May 2023
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Arah Kebijakan Pajak 2016
Thin capitalization ruleIntensification for 5 priority sectors: mining, manufacturing, trade, property, and
financial sectorSimplification and tax technologyFocus on compliance for personal (non-employee) and corporate income taxAnd…the increasing concern from all stakeholders to taxation issue
7 Other Updates
Pressure for corporates continues…
3 May 2023
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Penutup
3 May 2023
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Our Influential Position…
DDTC
Government
Academics
International Org.
Political network
Consultant
CSOs
Business
Media
In the changing environment and uncertain
tax situation …
Indonesia = ketidakpastian
?
www.dannydarussalam.com
DANNY DARUSSALAM Tax Center DDTC @DDTCIndonesia
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