HARIYONO, NURUL PUTRI (2022) Tinjauan Pemenuhan Prinsip Keadilan Pajak Dalam Perubahan Sistem Pemajakan WNA Dengan Keahlian Tertentu. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sistem pemajakan atas warga negara asing berstatus subjek pajak dalam negeri di Indonesia merupakan salah satu ketentuan yang diperbarui melalui reformasi pajak dalam Undang-undang Cipta Kerja. Pembaruan skema pajak ini mengarah pada desain pajak teritorial dimana WNA berstatus SPDN tersebut dikenai pajak penghasilan hanya atas penghasilannya dari luar Indonesia. Namun, skema ini hanya dapat digunakan oleh WNA yang memiliki keahlian tertentu dan memenuhi persyaratan sesuai peraturan perundang-undangan berlaku. Ketentuan baru tersebut salah satunya berindikasi pada penurunan basis pajak penghasilan dan penyimpangan prinsip keadilan akibat perbedaan perlakuan pajak antara WNI dan WNA yang keduanya berstatus SPDN. Penelitian ini menganalisis pemenuhan prinsip keadilan atas skema pemajakan tersebut menggunakan metode wawancara dan kepustakaan. Faktanya, Skema pemajakan tersebut memenuhi prinsip keadilan pajak vertical maupun horizontal. Lebih lanjut, terkait keadilan horizontal harus ditinjau lebih dalam lagi berbagai aspek keadilannya. Keringanan pajak dalam skema pajak khusus atas WNA juga tidak berpengaruh signifikan terhadap penurunan penerimaan pajak penghasilan karena pada dasarnya penghasilan dari luar negeri yang diterima WNA berdasarkan aturan pajak sebelumnya memang harus dikaji terlebih dahulu terkait yurisdiksi pemajakannya. Kemudian, pengecualian pajak beberapa penghasilan luar negeri dan penerapan skema pajak khusus juga tidak dilakukan secara cuma-cuma, melainkan diiringi syarat dengan melakukan alih pengetahuan. Dengan demikian, kebijakan ini sudah memenuhi prinsip keadilan pajak dan ditetapkan melalui pertimbangan jangka panjang oleh pemerintah./ The taxation system for foreigners with the status of domestic tax subjects in Indonesia is one of the provisions updated through tax reform in the Job Creation Act. The renewal of this tax scheme leads to the design of territorial taxes that foreigners with domestic tax subjects status are taxed only for their outside income. However, this scheme can only be used by foreigners who have certain expertise and meet the requirements according to prevailing laws and regulations. One of the new provisions indicates a decreasing income tax base and deviations in the principle of justice due to differences in tax treatment between domestic and foreigners, both of whom have the status of domestic tax subjects. This study analyzes the fulfillment of the principle of fairness of the taxation scheme using the interview and literature methods. In fact, the taxation scheme meets both the principle of vertical and horizontal tax fairness. Furthermore, regarding horizontal justice, it must be examined more deeply the various aspects of justice. Tax relief in the special tax scheme on foreigners also has no significant effect on reducing income tax revenue because basically income from abroad received by foreigners based on the previous tax rules indeed must be studied in advance regarding the taxation jurisdiction. Then, the tax exemption of some foreign income and the application of a special tax scheme are also not carried out free of charge, but accompanied by transferring knowledge. Thus, this policy already meets the principles of tax justice and is determined through long-term considerations by the government.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Foreigners, Certain Expertise, Domestic Tax Subjects, Tax Fairness, Tax Scheme, WNA, Keahlian tertentu, SPDN, Keadilan Pajak, Skema Pajak |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Internasional |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 May 2023 08:03 |
| Last Modified: | 09 May 2023 08:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1426 |
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