perpajakan di indonesia

7/25/2019 Perpajakan Di Indonesia

1/19

PERPAJAKAN DI INDONESIA

ENDRI SANOPAKA, S.SosENDRI SANOPAKA, S.Sos

FISIP - UMRAHFISIP - UMRAH


2/19

2

KEBIJAKAN PERPAJAKAN DI INDONESIA

Instrumen keb!"k"n Per#"!"k"n Keb!"k"n Per#"!"k"n $

Penet"#"n b"ss #"!"k Penet"#"n t"r% #"!"k

Krter" Per#"!"k"n$ E&sen 'Dstors mnmum( )uku# 'D"#"t memenu* kebutu*"n s#en+n( A+ '*oront" e/ut0 ter#enu*( E"sts '#otens mem"+"( Pot1" "11e#tbt0 'resstens ren+"*(


3/19

3"r% P"!"k O#tm"4

3"5 Re6enue

3"5R"te

A

Lafer Curve


4/19

7

PAJAK DAN BEBAN PAJAK

Beb"n #"!"k sesu" "t"s *ukum '8e" orst"tutor0 n1+en1e(

Beb"n Sesunu*n0" 'A1tu" or e1onom1n1+en1e(

Pereser"n beb"n #"!"k 'S*%tn 9 +:eren1ebet;een e1onom1 "n+ st"tutor0 n1+en1e( S*%te+ b"1k;"r+ 'to " %"1tor o% #ro+u1ton(

S*%te+ %or;"r+ 'to 1onsumers(


5/19

DAMPAK PAJAK 3ERHADAP DEMAND

Price

Market output

Demand before tax Supply

Tax per unit

Price paid by buyer

after tax

Price paid by buyer

before tax

Price received byseller after tax

Perfectly competitive

market

Demand after tax

Revenue

Q1Q0


7/19


8/19

PENANUN BEBAN PAJAK AKHIR

P"+" s""t #"s"r #er%e1t0 1om#ett6e,#en"nun #"!"k "k*r 'e1onom1n1+en1e( t+"k ter#en"ru*, ;""u#un

#"!"k +beb"nk"n #ert"m" k" ke #en!u"m"u#un #embe, +"n !u" "#"k"*meru#"k"n #"!"k unt "t"u#un #"!"k "+-6"orem.


9/19

C

Revenue

PENARUH E8AS3ISI3AS PADAPENANUN BEBAN PAJAK AKHIR

Beb"n #"!"k 'se1"r"ekonom( se"u+t"nun se#enu*n0"#"+" keom#ok 0"n

memk kur6" t+"ke"sts. D""m "mb"r + sebe"*

'"t"s( k"ren" Dem"n+t+"k e"sts, m"k" beb"n#"!"k se#enu*n0"+t"nun #embe.

D""m "mb"r + sebe"*'b";"*( k"ren" su##0t+"k e"sts, m"k" beb"n#"!"k se#enu*n0"+t"nun #en!u".

P1

P0

D

S

S after tax

P0= P1

S

D

D after tax

Price

Price

utput

utput

Revenue


10/19

PAJAK PER3AMBAHAN NI8AI 'PPN(

D"s"r #er*tun"nn0" "+""* n" t"mb"*G, 0"tu out#ut+kur"n n#ut "nt"r".

PPN + In+ones" men"nut$

Sne r"te$ *"n0" menun"k"n s"tu !ens tnk"t #"!"k 0"tu Destn"ton Prn1#e$ B"r"n 0"n +eks#or t+"k +ken"k"n PPN )re+t Met*o+ $ PPN 0"n te"* +b"0"rk"n untuk #embe"n n#ut

+"#"t +#er*tunk"n +""m #en"!u"n resttus #"!"k E5em#ton +"n buk"n ero-r"te+$ b"r"n tertentu t+"k +beb"n

PPN )onsum#ton A##ro"1*$ B"r"n mo+" "nsun +beb"n PPN, +"n

buk"n +e#res"s mo+" 0"n +ken"k"n PPN. PPN m"s* beum o#tm" #emunut"nn0", b"0" #emunut"n

bes"r. PPN beum men1ermnk"n ke"+"n, ms"n0" untuk #et"n +"n

n+ustr ke1.


11/19

KONDISI PERPAJAKAN DI INDONESIA

Pentnn0" #er"n #"!"k seb"" sumber #emb"0""n P"!"k memberk"n sumb"n"n sekt"r ?7 ter*"+"# tot"

#enerm""n ne"r" 'Re"s"s APBN 2( Mennk"tn0" #er"n #"!"k +""m #enerm""n +"#"tmenur"n keter"ntun"n ter*"+"# #n!"m"n u"r neer


12/19

2


Jum"* ;"!b #"!"k m"s* se+kt, +b"n+nk"n!um"* #en+u+uk In+ones"

Jum"* #en+u+uk sekt"r 2 !ut" "!b #"!"k #erseor"n"n ter+"%t"r sekt"r !ut"

"!b #"!"k b"+"n ter+"%t"r sekt"r !ut"

3"r% #"!"k m"s* re"t% tn, kur"n kom#ett%b" n6estor Usu"n +r"% RUU #er#"!"k"n

M""0s" 2

Sn"#ur" 22


13/19


A+mnstr"s #"!"k m"s* rumt +"n beum o#tm" Proses #enurus"n +okumen #"!"k m"s* +r"s"k"n rumt, k"ren"

b"n0"kn0" +okumen 0"n *"rus +#enu*

D"r ;"!b #"!"k #erseor"n"n 0"n ter+"%t"r 'sekt"r !ut"(, *"n0"?- 0"n "kt% menrmk"n SP3

Sstem #en";"s"n #"!"k beum o#tm", m"s* b"n0"k k"sus#en0ee;en"n #"!"k 't"5 e6"son( Beber"#" k"sus #en0ee;en"n te"* +bonk"r, +en"n mo+us 0"n

m"kn ber""m$ 3un"k"n #"!"k sen" R#.C>2 m0"r '2( +"kuk"n oe* C> ;"!b #"!"k.

Du" or"n te"* +ken"k"n #en0"n+er""n b"+"n 2< "#"r"t +ken"k"n s"nks, terb"t k"sus #en0ee;en"n #"!"k se"m"

t"*un 2 Resttus #"!"k R#., m0"r +en"n tr"ns"ks eks#or &kt%

D+u" m"s* "+" #en0ee;en"n-#en0ee;en"n "n 0"n beumterbonk"r


14/19

7


A+"n0" otonom +"er"* te"* memun1uk"n#unut"n-#unut"n b"ru b" ;"!b #"!"k, me"u#er+"-#er+" #"!"k +"n retrbus +"er"*. Seb""n#er+" berm"s""*, k"ren" +"kuk"n #"+" ob0ek-ob0ek 0"n se*"rusn0" +#unut #emernt"* #us"t$ Punut"n #"+" #ert"mb"n"n tm"* + B"nk" Punut"n "t"s ke"t"n tr"ns#ort"s b"r"n "nt"r +"er"* Punut"n "t"s us"*" komunk"s

Sstem montorn #er+"-#er+" tent"n #unut"n +#us"t +"n +"er"* beum ternter"s +en"n b"k,m"s* ter!"+ #unut"n 0"n tum#"n tn+* "nt"r"#us"t +"n +"er"*


15/19

UPA=A-UPA=A PENINKA3AN PAJAK

Mennk"tk"n mo+erns"s sstem "+mnstr"s #er#"!"k"n,me"u$ Mem#erb"n0"k #us"t #e"0"n"n #"!"k ter#"+u 'one sto#

ser61e( Mem#eru"s e-t"5 ser61e '#e"0"n"n #ens"n SP3 me"u

nternet

Pennk"t"n #e"0"n"n me"u "re t"5#"0er o1e, me+umt"5#"0er o1e, +"n sm" t"5#"0er o1e

Pen0e+er*"n""n #rose+ur #emunut"n +"n #e"#or"n#"!"k Pemb"0"r"n #"!"k me"u A3M

Pe"#or"n #"!"k me"u nternet

Pern0e+er*"n""n +"n #er1e#"t"n #roses resttus #"!"k


17/19

?


Mennk"tk"n #en";"s"n #er#"!"k"n, b"k untuk ;"!b #"!"km"u#un #etu"s #"!"k, me"u$

Pennk"t"n sstem montorn

Sstem Re;"r+ "n+ #uns*ment b" "#"r"t #"!"k Menumumk"n ke#"+" #ubk ;"!b #"!"k 0"n b"n+e +"n

meruk"n ne"r"

Untuk men+ukun #erb"k"n km n6est"s, #eru +#krk"nkeb!"k"n #er#"!"k"n 0"n str"tes, "nt"r" "n$

Pember"n nsent% #er#"!"k"n b" n6estor +"n #enus"*"#otens"

Me"kuk"n koor+n"s "nt"r" #emernt"* #us"t +"n +"er"* +""mr"nk" men*"nk"n tum#"n tn+* +""m #emunut"n #"!"k


18/19


Mennk"tk"n "s"s ke"+"n +""m #er#"!"k"n

P"!"k 0"n bers%"t #rores% seb"kn0" +#ert"*"nk"n

D""m menentuk"n t"r% #"!"k, #eru +#ertmb"nk"n

+"m#"kn0" ter*"+"# berb"" "#s"n m"s0"r"k"t 0"nterken" #"!"k


19/19

C

PER3AN=AAN UN3UK DISKUSI

B"t"m meru#"k"n su"tu k";"s"n n+ustr 0"n+r"n1"n untuk #embu"t #"brk"n b"r"n

eks#or. Se"m" n PPN t+"k +#unut + B"t"mseb"" u#"0" #romos n+ustr untukeks#or.Se*"rusn0" *"n0" b"r"n 0"n "k"n+eks#or 0"n t+"k #eru memb"0"r PPN.

Ken0"t""nn0" PPN t+"k +ter"#k"n untuk semu"!ens komo+t 0"n +!u" + B"t"m.

B""m"n" seb"kn0" #ener"#"n PPN + B"t"m4

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