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- 2. ABOUT US PT. Konsultan Indonesia Bersama (KIB Consulting) is a boutique company serving Business, Finance, Accounting and Tax Advisory since 2008. KIB has been immensely successful in creating a local business network of small-medium- and-big businesses. We highly adept intelligent workforce that can help a company achieve their mission-critical projects and goals. Keeping pace with projects and being on the look-out for every opportunity to grow with our clients has become our mission statement. KIB commits to bring the best suited services for our clients and stakeholders. All of our resources are multifaceted and come with years of commended performance. Project completion rate of our consultants is 97%, 3% is attributed to unforeseen situations like changes of clients’ decision issues, natural disaster, etc. We appreciate the experience that our team bring and together we thrive to grow and prosper together. Tax and Custom Consulting TAX DIAGNOSTIC REVIEW TAX PLANNING TAX COMPLIANCE TAX DISPUTE AUDIT OBJECTION APPEAL TAX RULING TAX RECONCILIATION Accounting and Assurance ACCOUNTING PREPARER INDEPENDENT AUDIT ACTUARIAL REPORT (PSAK 24) Business Consulting BUSINESS SETUP BUSINESS MATCHING INVESTIGATION MERGER & ACQUISITION FINANCIAL VALUATION DUE DILIGENCE: OPERATIONAL, LEGAL, ACCOUNTING, TAX OUTSTANDING DEBT COLLECTION BUSINESS & ASSET APPRAISAL TRANSFER PRICING DOCUMENTATION (TP-DOC) COMPANY SETUP & LIQUIDATION COPYRIGHTS & PATENT DISPUTE COPYRIGHTS & PATENT REGISTRATION LEGAL DISPUTE SETTLEMENT CONTACT US P: (021) 22677883 NORTH JAKARTA -14450 KIB BUILDING JALAN PLUIT BARAT 1 NO. 55 GOLD COAST TOWER EIFFEL EIFFEL UNIT N PANTAI INDAH KAPUK Bambang B. Suwarso bambang.suwarso@kib-consulting.com Rachmat Kurniawan rachmat@kib-consulting.com Yosefine Amelia yosefine@kib-consulting.com www.kib-consulting.com Disclaimer: The facts and opinions stated or expressed in this publication are for information purposes only, and are not necessary and/ or must not be relied upon as being to those of the publisher or of the Institutions for which the contributing authors work. Although every part of content has been taken to ensure the accuracy of the infor- mation contained within this publication, it should not be by any person relied upon as the basis for taking any action or making any decision. KIB Consulting and its representative, cannot be held liable or otherwise be respon- sible in any way for any advice, action taken or decision made on the basis of the facts, surveys, and opinions stated or expressed within this publication. GROUND ZERO OF IKN Titik Nol IKN BAMBANG B. SUWARSO (Third from the left) Managing Director of KIB Consulting & B20 Team Member "Let's unite to support the big agenda of achieving the developed Indonesia, with commitment and hard work, with innovation and creativity “ ~ JOKOWI (2022)
- 3. Minister of National Develop- ment Planning (PPN) / Head of the National Development Planning Agency (Bappenas) Suharso Monoarfa, stated that the budget for the initial stage of development of IKN Nusan- tara reaches 23 trillion IDR next year. These funds come from the State Budget. Based on the IKN development budget projections, 20 percent of the budget comes from State Budget funds, while the rest is expected to come from private investments and partnerships. Currently, there are more than 10 domestic investors who have agreed on contracts for invest- ment in IKN. The Ministry of Investment stated that there are several countries that have committed to invest in the development of IKN, one of them is the United Arab Emirates. The United Arab Emirates has realized an invest- ment of 20 billion USD or around 299.84 trillion IDR. The investment from the United Arab Emirates has been invested in the Indonesia Investment Authority (INA). Menteri Perencanaan Pembangu- nan Nasional (PPN) / Kepala Badan Perencanaan Pembangu- nan Nasional (Bappenas) Suharso Monoarfa, menyatakan angga- ran untuk pembangunan tahap awal IKN Nusantara mencapai Rp.23 triliun pada tahun depan. Dana tersebut berasal dari APBN. Berdasarkan proyeksi anggaran pembangunan IKN, 20 persen anggaran tersebut berasal dari dana APBN, sementara sisanya diharapkan berasal dari investasi swasta dan kemitraan. Saat ini, sudah lebih dari 10 investor dalam negeri yang menyepakati kontrak untuk investasi di IKN. Kementerian Investasi menya- takan terdapat beberapa negara yang telah berkomitmen untuk berinvestasi dalam pembangunan IKN, salah satunya Uni Emirat Arab. Uni Emirat Arab telah melakukan realisasi investasi senilai 20 miliar US Dollar atau sekitar Rp.299,84 triliun. Inves- tasi dari Uni Emirat Arab ter- sebut telah ditanamkan pada Indonesia Investment Authority (INA). IKN Sebagai Tujuan Investasi THIS ISSUE / ISU INI: IKN as an Investment Destination IKN Sebagai Tujuan Investasi PAGE 1 Role Model of Tax Incentive’s Implementation Panutan Pemberlakukan Insentif Pajak PAGE 3 Transparency Regarding Tax Avoidance in Indonesia Transaparansi Terkait Penghindaran Pajak di Indonesia PAGE 5 Commodity Tax Revenues Predicted to Fall in 2023 Penerimaan Pajak Komoditas Diprediksikan akan Turun di 2023 PAGE 8 Analysis of Tax Gap Analisa Tax Gap PAGE 10 IKN as an Investment Destination
- 4. 2 According to Minister of Investment Bahlil Lahadalia, there are four reasons why foreign investors are interested to invest in the IKN development projects: - IKN design promoting high technology and environmentally friendly. - Land prices in the IKN area can be developed with foreign investment quite cheaply. - The government will also build basic infra- structure in the IKN development area. - Investors who want to contribute to the IKN development project have intended to invest in Indonesia. Bahlil also mentioned that foreign investors tend to be interested to invest in IKN deve- lopment projects because of the 10% Internal Rate of Return (IRR) per year. Moreover, several foreign companies interested to invest in IKN are recorded to have invest- ments in the International Industrial Estates and Ports (KIPI) in Tanah Kuning, North Kalimantan. Thus, the investment that will come in is not only in the property sector, but also in other sector such as natural resour- ces through the KIPI project. President Jokowi stated that the current priority of IKN development is basic infrastructure. He believes that this IKN project will be an engine of economic growth for Indonesia in the future. Besides having an impact on the development of MSMEs, this project is ex- pected to be a machine to attract foreign capital into the country. Menurut Menteri Investasi Bahlil Lahadalia, terdapat empat alasan investor asing tertarik untuk berinvestasi pada proyek pembangunan IKN: - Desain IKN yang mengedepankan teknologi tinggi dan ramah lingkungan. - Harga tanah di kawasan IKN dapat dikem- bangkan dengan investasi asing cukup murah. - Pemerintah juga akan membangun infras- truktur dasar di wilayah pengembangan IKN. - Investor yang ingin berkontribusi di proyek pembangunan IKN memang telah berniat untuk berinvestasi di Indonesia. Bahlil juga menyebutkan investor asing cen- derung tertarik berinvestasi di proyek pemba- ngunan IKN karena tingkat pengembalian investasi per tahun (IRR) yang sebesar 10%. Selain itu, beberapa perusahaan asing yang tertarik untuk berinvestasi di IKN tercatat memiliki investasi di Kawasan Industri dan Pelabuhan Internasional (KIPI) di Tanah Ku- ning, Kalimantan Utara. Sehingga, investasi yang akan masuk tidak hanya dibidang pro- perty saja, tetapi juga di bidang lainnya seperti sumber daya alam melalui proyek KIPI. Presiden Jokowi menyatakan bahwa prioritas pembangunan IKN saat ini adalah infrastruk- tur dasar. Ia meyakini proyek IKN ini akan menjadi mesin pertumbuhan ekonomi bagi Indonesia ke depannya. Selain memberikan dampak bagi pengembangan UMKM, proyek ini diharapkan menjadi mesin penarik modal asing masuk ke Negara. IKN as an Investment Destination ( 2 / 2 ) IKN Sebagai Tujuan Investasi
- 5. Panutan Pemberlakukan Insentif Pajak Role Model of Tax Incentive’s Implementation Director of Dissemination, Services, and Public Relations of the Directorate General of Taxes (DJP) Neilmaldrin Noor, stated that the government deci- ded to extend the period of pro- viding tax incentives related to the Covid-19 pandemic until the end of 2022. Tax incentives are policies made by the government that are in- tended to encourage individuals and businesses to carry out eco- nomic activity by reducing the amount of tax payable. Types of Tax Incentives: - Exemption from taxes - Reduction of tax basis - Reduction of tax rates - Tax deferral Tax incentives in health sector based on the Ministry of Finance Regulation (PMK) Number 226/PMK.03/2021 and tax incentives for taxpayers affected by the pandemic based on PMK- 3 /PMK.03/2022, which ended at the end of June 2022 were extended through the issuance of PMK-113/PMK.03/2022 and PMK-114/PMK.03/2022. Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Di- rektorat Jenderal Pajak (DJP) Neilmaldrin Noor, mengungkap- kan pemerintah memutuskan untuk memperpanjang masa pemberian insentif pajak terkait pandemi Covid-19 hingga akhir tahun 2022. Insentif pajak adalah kebijakan yang dibuat pemerintah yang dimaksudkan untuk mendorong individu dan bisnis untuk mela- kukan aktivitas ekonomi dengan mengurangi jumlah pajak yang harus dibayarkan. Jenis – jenis Insentif Pajak: - Pengecualian dari pajak - Pengurangan dasar pengena- an pajak - Pengurangan tarif pajak - Penangguhan pajak Insentif pajak di bidang keseha- tan berdasarkan Peraturan Men- teri Keuangan (PMK) Nomor 226/PMK.03/2021 dan insentif pajak untuk wajib pajak terdam- pak pandemi berdasarkan PMK- 3/PMK.03/2022 yang telah ber- akhir pada akhir Juni 2022 di- perpanjang melalui penerbitan PMK-113/PMK.03/2022 dan PMK-114/PMK.03/2022. TAX CORNER As regulated in the VAT Law Article 9 paragraph 9a and Regulation of the Minister of Finance (PMK) No.18/ PMK.03/2021, there is a possibility for Individuals or Legal Entities who have reve- nues of more than 4.8 billion IDR a year to be validated as Taxable Enterprise(s), ex officio. Therefore, Taxpayers will be required to collect VAT. Sebagaimana diatur dalam UU PPN Pasal 9 ayat 9a dan PMK No.18/PMK.03/2021, terdapat kemungkinan bagi Orang Pribadi atau Badan Hukum yang memiliki peredaran usaha lebih dari Rp. 4,8 Miliar seta- hun untuk dikukuhkan sebagai Pengusaha Kena Pajak (PKP) secara jabatan. Atas hal ini, maka Wajib Pajak akan diwa- jibkan untuk memungut PPN.
- 6. 4 Noor stated that the reason for the extension of the tax incentives is to provide support to taxpayers affected by the Covid-19 pan- demic and to encouraged natio- nal economic recovery. The health incentives provided include VAT DTP (Borne by the Government) incentives for the delivery of goods needed for the handling of Covid-19 pan- demic, exemption from With- holdingTax (PPh) Article 22 and Article 22 imports, and income tax facilities for human resources in the health sector. Meanwhile, the tax incentives provided in accordance with PMK-114/PMK.03/2022 are exemption from Withholding Tax Article 22 Imports (Clas- sification of Business Fields 72), reduction of income tax Article 25 (Classification of Business Fields 156) instalments, and final income tax for construction services (Borne by the Govern- ment). All tax incentives are extended until December 2022. Noor menyatakan, alasan per- panjangan insentif pajak tersebut adalah untuk memberikan duku- ngan pemerintah kepada wajib pajak yang terdampak pandemi Covid-19 dan mendorong pe- mulihan ekonomi nasional. Insentif Kesehatan yang diberikan mencakup insentif PPN DTP (Ditanggung Pemerintah) atas penyerahan barang yang diper- lukan dalam rangka penanganan pandemi Covid-19, pembebasan dari pemungutan pajak pengha- silan (PPh) Pasal 22 dan Pasal 22 impor, dan fasilitas PPh bagi sumber daya manusia di bidang kesehatan. Sedangkan, insentif pajak yang diberikan sesuai PMK-114/PMK. 03/2022 yaitu pembebasan dari pemungutan PPh Pasal 22 Impor (72 KLU), pengurangan angsuran PPh Pasal 25 (156 KLU), dan PPh final jasa konstruksi (DTP). Seluruh insentif pajak tersebut diperpanjang sampai dengan Desember 2022. Role Model of Tax Incentive’s Implementation ( 2 / 2 ) Panutan Pemberlakukan Insentif Pajak
- 7. Transaparansi Terkait Penghindaran Pajak di Indonesia Transparency Regarding Tax Avoidance in Indonesia Income tax collections provide a supplementary source of fun- ding for state government, en- abling it to invest in growth in a variety of sectors. To back up the significance of taxations for development, the political and legal aspects of the state need to be specifically regulated and ef- fectively managed. Both are spelled out in Indonesian law, with the state constitution out- lining detailed procedures for collecting and distributing state taxes. Aspects of taxation are laid out in article 23, paragraph 1, of the Constitution of 1945, and the procedure for its implementation is regulated in Act. Specifically, Law No.28 of 2007 provides the legal definition of tax. Third amendment to Law No.6 of 1983, amending general pro- visions and tax procedures. It describes how taxes are a form of indirect compensation to the state for the well-being of its citizens and how they are levied on voluntary contributions from individuals and legal entities. Pemungutan pajak penghasilan menyediakan sumber pendanaan tambahan bagi pemerintah ne- gara bagian, memungkinkannya untuk berinvestasi dalam per- tumbuhan di berbagai sektor. Untuk mendukung pentingnya perpajakan bagi pembangunan, aspek politik dan hukum negara perlu diatur secara khusus dan dikelola secara efektif. Keduanya dijabarkan dalam hukum Indo- nesia, dengan konstitusi negara menguraikan prosedur rinci untuk mengumpulkan dan men- distribusikan pajak negara. Aspek perpajakan diatur dalam pasal 23 ayat 1 UUD 1945, dan tata cara pelaksanaannya diatur dalam UU. Secara khusus, UU No.28Tahun 2007 memberikan definisi hukum tentang pajak. Perubahan ketiga atas Undang- Undang Nomor 6 Tahun 1983, mengubah ketentuan umum dan tata cara perpajakan. Ini menjelaskan bagaimana pa- jak adalah bentuk kompensasi tidak langsung kepada negara untuk kesejahteraan warganya dan bagaimana pajak dipungut atas kontribusi sukarela dari individu dan badan hukum.
- 8. Governments can use tax trans- parency as a tool in their fiscal policy to stimulate the economy and help it grow. Taxpayers will have the information they need to make informed decisions, especially when it comes to whet- her to pay taxes, if the govern- ment is willing to make good on its promise of transparency in the taxation of state fiscal policy. Complete public confidence in government's fiscal management hinges on the introduction of tax transparency, which is why its adoption is so crucial. How- ever, the government can restrict access to data about the tax management system if it chooses to practice tax transparency. Tax avoidance and evasion could have a detrimental effect on a country's economy. Pemerintah dapat menggunakan transparansipajak sebagai alat dalam kebijakan fiskal mereka untuk merangsang ekonomi dan membantunya tumbuh. Wajib pajak akan memiliki informasi yang mereka butuhkan untuk membuat keputusan yang tepat, terutama dalam hal apakah akan membayar pajak, jika pemerintah bersedia memenuhi janji trans- paransi dalam perpajakan kebi- jakan fiskal negara. Kepercayaan publik sepenuhnya terhadap manajemen fiskal peme- rintah bergantung pada penge- nalan transparansi pajak, itulah sebabnya penerapannya sangat penting. Namun, pemerintah dapat membatasi akses ke data tentang sistem manajemen pajak jika memilih untuk memprak- tikkan transparansi pajak. Peng- hindaran dan penghindaran pajak dapat berdampak buruk pada perekonomian suatu negara. Transparency Regarding Tax Avoidance in Indonesia ( 2 / 3 ) Transaparansi Terkait Penghindaran Pajak di Indonesia 6
- 9. 7 The term "tax avoidance" refers to the practice of evading tax obligations by exploiting legal and regulatory loopholes in mul- tiple countries, one of which is the use of a "tax haven" that is itself legitimate. Conversely, the Act on filing the false informa- tion, fabricating tax documents, and making inappropriate tax claims indicates tax evasion is an activity to avoid taxation il- legally and violates the rule of law. Under these circumstances, it is imperative that a predetermined set of rules outlined in Indone- sia's taxation regulations be put into effect. The discussion would begin with the most fundamen- tal legal basis, as outlined in Article 7 of Act Number 12 of 2011 concerning the Formation of Laws and Regulations. Istilah "tax avoidance" mengacu pada praktik penghindaran ke- wajiban pajak dengan meman- faatkan celah hukum dan per- aturan di banyak negara, salah satunya adalah penggunaan "tax haven" yang sah dengan sendi- rinya. Sebaliknya, UU tentang penyampaian informasi palsu, pemalsuan dokumen pajak, dan membuat klaim pajak yang tidak tepat menunjukkan penggelapan pajak adalah kegiatan untuk menghindari perpajakan secara ilegal dan melanggar aturan hukum. Dalam keadaan ini, sangat pen- ting bahwa seperangkat aturan yang telah ditentukan sebelum- nya yang digariskan dalam per- aturan perpajakan Indonesia di- berlakukan. Pembahasan akan dimulai dengan landasan hukum yang paling mendasar, sebagai- mana tertuang dalam Pasal 7 Undang-Undang Nomor 12 Tahun 2011 tentang Pemben- tukan Peraturan Perundang- undangan. Transparency Regarding Tax Avoidance in Indonesia ( 3 / 3 ) Transaparansi Terkait Penghindaran Pajak di Indonesia
- 10. Penerimaan Pajak Komoditas Diprediksikan akan Turun di 2023 Commodity Tax Revenues Predicted to Fall in 2023 Tax revenues from the commo- dity sector are predicted to fall in 2023 by the Minister of Fi- nance Sri Mulyani. Sri Mulyani projects that tax revenues from the commodity sector in 2022 will reach 279 trillion IDR. More- over, exit duties from the com- modity sector will reach 48.9 trillion IDR. As for 2023, Sri Mulyani projects that tax reve- nues from the commodity sector will be below 279 trillion IDR or will not be as high as this year projection. According to her, tax revenues from the commodity sector in the next year will not be as high as this year. This is because the windfall profits (unexpected re- venues) stemming from the surge in international commodity prices is unlikely to repeat itself next year. Penerimaan pajak dari sektor komoditas diprediksikan akan turun pada tahun 2023 oleh Menteri Keuangan Sri Mulyani. Sri Mulyani memproyeksi pene- rimaan pajak sektor komoditas pada tahun 2022 mencapai Rp.279 triliun. Selain itu, bea keluar dari sektor komoditas mencapai Rp.48,9 triliun. Se- dangkan untuk tahun 2023, Sri Mulyani memproyeksi peneri- maan pajak sektor komoditas akan berada di bawah Rp.279 triliun atau tidak akan setinggi proyeksi tahun ini. Menurutnya, penerimaan pajak dari sektor komoditas di tahun depan tidak akan setinggi tahun ini. Hal ini dikarenakan wind- fall profit (keuntungan tak ter- duga) yang berasal dari lonjakan harga komoditas internasional kemungkinan tidak akan ber- ulang lagi di tahun depan. 8
- 11. Commodity Tax Revenues Predicted to Fall in 2023 ( 2 / 2 ) Penerimaan Pajak Komoditas Diprediksikan akan Turun di 2023 9 Commodities that experienced escalated price this year include coal, nickel, copper, and palm oil. This escalated price occurred due to the Russia- Ukraine con- flict some time ago. According to her, the commodity that con- tributes the most to state reve- nues is crude oil, which had reached 100 USD per barrel. However, Sri Mulyani predicts that oil prices in the next year will weaken around 90 USD per barrel. Coal, which once reached 244 USD, is expected to be lower next year around 200 USD. As for CPO, which this year reached 1,350 USD, also expected to decline below 1,000 USD. This is the main consideration for the government in preparing state revenue targets, revenues from taxes, duties, customs, as well as non-tax state revenues next year. Komoditas yang mengalami pe- ningkatan harga pada tahun ini antara lain batu bara, nikel, tem- baga, dan kelapa sawit. Pening- katan harga ini terjadi akibat adanya konflik Rusia dan Ukraina beberapa waktu lalu. Menurut- nya, komoditas yang paling ba- nyak berkontribusi pada pene- rimaan negara adalah minyak mentah yang sempat mencapai US$ 100 per barel. Namun, Sri Mulyani mempre- diksi harga minyak di tahun de- pan akan melemah di sekitar US$ 90 per barel. Batubara yang pernah mencapai US$ 244, di tahun depan diperkirakan akan lebih rendah di sekitar US$ 200. Sedangkan untuk CPO yang pada tahun ini mencapai US$ 1.350, diperkirakan juga akan menurun di bawah US$ 1.000. Hal ini ini menjadi pertimbangan utama pemerintah dalam menyu- sun target penerimaan negara, baik penerimaan dari pajak, cukai, kepabeanan, maupun peneri- maan negara bukanpajak di tahun depan.
- 12. Commodity Tax Revenues Predicted to Fall in 2023 ( 2 / 2 ) Penerimaan Pajak Komoditas Diprediksikan akan Turun di 2023 9 Commodities that experienced escalated price this year include coal, nickel, copper, and palm oil. This escalated price occurred due to the Russia- Ukraine con- flict some time ago. According to her, the commodity that con- tributes the most to state reve- nues is crude oil, which had reached 100 USD per barrel. However, Sri Mulyani predicts that oil prices in the next year will weaken around 90 USD per barrel. Coal, which once reached 244 USD, is expected to be lower next year around 200 USD. As for CPO, which this year reached 1,350 USD, also expected to decline below 1,000 USD. This is the main consideration for the government in preparing state revenue targets, revenues from taxes, duties, customs, as well as non-tax state revenues next year. Komoditas yang mengalami pe- ningkatan harga pada tahun ini antara lain batu bara, nikel, tem- baga, dan kelapa sawit. Pening- katan harga ini terjadi akibat adanya konflik Rusia dan Ukraina beberapa waktu lalu. Menurut- nya, komoditas yang paling ba- nyak berkontribusi pada pene- rimaan negara adalah minyak mentah yang sempat mencapai US$ 100 per barel. Namun, Sri Mulyani mempre- diksi harga minyak di tahun de- pan akan melemah di sekitar US$ 90 per barel. Batubara yang pernah mencapai US$ 244, di tahun depan diperkirakan akan lebih rendah di sekitar US$ 200. Sedangkan untuk CPO yang pada tahun ini mencapai US$ 1.350, diperkirakan juga akan menurun di bawah US$ 1.000. Hal ini ini menjadi pertimbangan utama pemerintah dalam menyu- sun target penerimaan negara, baik penerimaan dari pajak, cukai, kepabeanan, maupun peneri- maan negara bukanpajak di tahun depan.
- 13. Analisa Tax Gap Analysis of Tax Gap The term "tax gap" refers to the disparity that exists between the amount of tax that conceptually ought to be paid to the state and the amount of tax that really is paid to the state. This disparity can be attributed to a great deal of different factors. For example, taxpayer A has a tax gap if the amount of tax that is his duty in a specific period of time (for example, the tax year) is greater than the amount of tax that he has paid to the state treasury in that time period. Because of the significance of this tax gap, the Directorate General of Taxes (DJP) can, among other things, utilize it as a foundation for drafting a strategy plan for the organization. Istilah "tax gap" mengacu pada perbedaan yang muncul antara jumlah pajak yang secara kon- septual harus dibayarkan kepada negara dan jumlah pajak yang sesungguhnya dibayarkan kepa- da negara. Perbedaan ini dapat dikaitkan dengan banyak faktor yang berbeda. Contohnya, wajib pajak A memiliki tax gap apa- bila jumlah pajak yang menjadi kewajibannya dalam jangka wak- tu tertentu (misalnya, tahun pajak) lebihbesar dari jumlah pajak yang telah dibayarkannya kepada kas negara pada periode waktu tersebut. Atas signifikansi tax gap ini, Direktorat Jenderal Pajak (DJP) dapat, antara lain, memanfaatkannya sebagai lan- dasan penyusunan rencana stra- tegi bagi organisasi.
- 14. Analysis of Tax Gap ( 2 / 3 ) Analisa Tax Gap By calculating the size of the tax gap, tax administrators will gain a better understanding of the factors that lead to tax non-com- pliance, as well as the ways in which the DJP can work to ad- dress those factors. This, in turn, will lead to an improvement in the overall tax system over the longer term. Furthermore, look- ing at the tax gaps of other countries will help provide an overview of information about how other countries manage their tax gaps. Following this, the tax gaps are analyzed to provide insight into which strategies are the most effective for reducing tax gaps that can be done domestically. The Tax Gap is not the only benchmark that is used to inves- tigate the potential for tax in- come and to build plans for tax revenue collection. Neverthe- less, the tax gap will provide es- sential information that can assist tax authorities in under- standing their long-term perfor- mance. There are a variety of factors contributing to the exis- tence of the tax gap. Dengan menghitung ukuran tax gap, administrator pajak akan mendapatkan pemahaman yang lebih baik mengenai faktor-faktor yang menyebabkan ketidakpa- tuhan pajak,serta berbagai cara dimana DJP dapat bekerja untuk mengatasi faktor-faktor terse- but. Ini, pada gilirannya, akan mengarah pada peningkatan dalam sistem perpajakan secara menyeluruh dalam jangka pan- jang. Selain itu, melihat tax gap negara lain akan membantu memberikan gambaran umum atas informasi mengenai bagai- mana negara lain mengelola tax gap mereka. Atas hal ini, tax gap dianalisa untuk memberikan wawasan tentang strategi mana yang pa- ling efektif untuk mengurangi tax gap yang dapat dilakukan di dalam negeri. Tax Gap bukan satu-satunya tolak ukur yang digunakan untuk menyelidiki potensi penghasilan pajak dan untuk membangun rencana pe- ngumpulan penerimaan pajak. Namun demikian, tax gap akan memberikan informasi penting yang dapat membantu otoritas pajak dalam memahami kinerja jangka panjang mereka. Ada ber- bagai faktor yang berkontribusi terhadap adanya tax gap. 11
- 15. Analysis of Tax Gap ( 3 / 3 ) Analisa Tax Gap 12 Even though most taxpayers have the best in- tentions and try their best to calculate their taxes in a way that is as accurate as possible, there is a possibility that some taxpayers will make a few minor errors in the process of cal- culating the amount of tax that they are re- quired to pay. The Internal Revenue Service (IRS) reports that errors can still be found when it comes to finishing their Notification Letter (SPT), which is a crucial document to make and report, the majority of other (big) taxpayers are often unconcerned. In theory, the tax gap also includes tax arrears that have not been paid by the people who owe the back taxes (taxes that are due to be paid but have not been paid). The tax office has a lot of trouble collecting it in the majo- rity of situations. Differences in legal inter- pretation are another contributor to the tax gap, as are evasion (also known as tax smug- gling) and avoidance. It is also possible that with the development of onlinebased tax tech- nology, there will be "criminal" activity aimed at the tax information system, which will also contribute to the tax gap. Meskipun sebagian besar wajib pajak memiliki niat terbaik dan mencoba melakukan yang terbaik untuk menghitung pajak mereka de- ngan cara yang seakurat mungkin, terdapat kemungkinan bahwa beberapa wajib pajak akan membuat beberapa kesalahan kecil da- lam proses penghitungan jumlah pajak yang harus mereka bayarkan. Internal Revenue Service (IRS) melaporkan bahwa kesalahan masih dapat ditemukan ketika menyelesaikan Surat Pemberitahuan (SPT) mereka, yang merupakan dokumen penting untuk dibuat dan dilaporkan, mayoritas wajib pajak (besar) lainnya seringkali tidak peduli. Secara teori, tax gap juga mencakup tunggakan pajak yang belum dibayar oleh orang-orang yang berutang back taxes (pajak yang sudah jatuh tempo tapi belum dibayar). Kantor pajak memiliki banyak kesulitan mengumpulkannya di sebagian besar situasi. Perbedaan dalam in- terpretasi hukum juga menjadi kontributor lain dalam tax gap, seperti halnya penggelapan (juga dikenal sebagai penyeludupan pajak) dan penghindaran. Terdapat juga kemungki- nan dengan perkembangan teknologi perpa- jakan berbasis online, akan ada kegiatan "kri- minal" yang ditujukan kepada sistem infor- masi perpajakan, yang juga akan berkontri- busi pada tax gap.