Tinjauan Implementasi Tax Amnesty di Indonesia, India, Amerika Serikat, dan Afrika Selatan

SITORUS, CHANDRA PANEGORO (2022) Tinjauan Implementasi Tax Amnesty di Indonesia, India, Amerika Serikat, dan Afrika Selatan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Diberlakukannya program pengampunan pajak memiliki pro dan kontra di kalangan masyarakat. Dengan adanya program ini, beban pajak yang dipikul akibat kesalahan di masa lalu akan diampuni oleh pemerintah yang seharusnya kesalahan tersebut harus ditegakkan melalui penegakan hukum paja yang ada (tax law enforcement). Selain hal tersebut, tax amnesty juga dapat menggali potensi perpajakan di suatu negara baik dari dalam dan luar negeri. Harta wajib pajak baik dari dalam dan luar negeri yang belum dilaporkan dalam SPT dianggap sebagai penghasilan dan akan dimaksimalkan melalui kebijakan ini. Harta yang belum dilaporkan dapat menjadi indikasi adanya penghindaran pajak yang dilakukan oleh wajib pajak. Ekonomi bawah tanah di dalam negeri yang belum tersentuh oleh otoritas perpajakan dan capital flight yang memberikan kebebasan bagi wajib pajak dalam perpindahan modal mengakibatkan jumlah pajak yang tergali kurang maksimal. Program pengampunan pajak telah dilaksanakan di beberapa negara dengan berbagai jenis model. Kebijakan tax amnesty di suatu negara tentu berbeda-beda sesuai dengan permasalahan perpajakannya beserta implementasinya dengan keberhasilan dan kegagalan masing-masing. Kebijakan tax amnesty di beberapa negara memberikan manfaat dengan bertambahnya penerimaan pajak dengan jangka pendek. Indonesia yang memperoleh jumlah uang tebusan terbesar dari sejarah diberlakukannya tax amnesty dan berhasil meningkatkan tingkat kepatuhan pajak secara signifikan dalam jangka waktu pendek dan juga beberapa negara yang sukses dalam program ini. Di sisi lain, terdapat juga beberapa negara yang gagal untuk memperbaiki sistem perpajakannya bahkan kehilangan kepercayaan dari masyarakatnya./ The implementation of the tax amnesty program has its pros and cons among the public. With this program, the tax burden borne due to past mistakes will be forgiven by the government, which should be enforced through the enforcement of existing tax laws (tax law enforcement). In addition to this, the tax amnesty can also explore the potential for taxation in a country both from within and outside the country. Taxpayers' assets both from within and outside the country that have not been reported in the tax return are considered as income and will be maximized through this policy. Assets that have not been reported can be an indication of tax evasion by taxpayers. The underground economy in the country that has not been touched by the taxation authority and capital flight which provides freedom for taxpayers to transfer capital causes the amount of tax extracted to be less than the maximum. Tax amnesty programs have been implemented in several countries with various types of models. The tax amnesty policy in a country certainly varies according to the taxation problems and their implementation with their respective successes and failures. Tax amnesty policies in several countries provide benefits by increasing tax revenues in the short term. Indonesia, which received the largest amount of ransom money in the history of the implementation of the tax amnesty and succeeded in increasing the level of tax compliance significantly in the short term, as well as several countries that were successful in this program. On the other hand, there are also some countries that fail to improve their taxation system and even lose the trust of their people.

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