SIMPLIFIKASI REGULASI DALAM REFORMASI HUKUM DI BIDANG PERPAJAKAN UNTUK MENDUKUNG REFORMASI PERPAJAKAN YANG OPTIMAL

KHOIRUNNISA, INDAH ROSEWIKA SURYANING (2024) SIMPLIFIKASI REGULASI DALAM REFORMASI HUKUM DI BIDANG PERPAJAKAN UNTUK MENDUKUNG REFORMASI PERPAJAKAN YANG OPTIMAL. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Target rasio perpajakan Indonesia yang belum tercapai menunjukkan bahwa reformasi perpajakan perlu ditingkatkan, salah satunya melalui reformasi peraturan perundang-undangan. Banyaknya peraturan perundang-undangan melatarbelakangi pemerintah untuk melakukan reformasi hukum melalui penyederhanaan regulasi. Penelitian ini bertujuan untuk memahami peran dan pelaksanaan simplifikasi regulasi di bidang perpajakan yang dilaksanakan oleh Kementerian Keuangan sejak tahun 2016 serta menyusun kerangka ideal simplifikasi regulasi di bidang perpajakan sehingga dapat mendukung reformasi perpajakan yang optimal. Metode penelitian yang digunakan adalah metode kualitatif dengan data yang diperoleh dari pelaksanaan wawancara dan studi literatur. Hasil penelitian menunjukkan bahwa simplifikasi regulasi di bidang perpajakan berperan dalam mewujudkan reformasi hukum di bidang perpajakan, mendukung reformasi perpajakan yang optimal, dan mengatasi kompleksitas peraturan perpajakan. Dalam pelaksanaannya, simplifikasi regulasi menemui beberapa tantangan dan hambatan. Adapun kerangka ideal simplifikasi regulasi perpajakan disusun menggunakan Theory of Change dengan mengadopsi tujuan reformasi perpajakan sebagai tujuan puncak. Penelitian ini menemukan bahwa terdapat 10 (sepuluh) prasyarat yang perlu diperhatikan untuk dapat menciptakan simplifikasi regulasi secara optimal dan menyeluruh. Indonesia's tax ratio target which has not been achieved shows that tax reform needs to be improved, one of which is through reform of regulations. The large number of laws and regulations provide the background for the government to carry out legal reform through simplifying regulations. This research aims to understand the role and implementation of regulatory simplification in the taxation sector implemented by the Ministry of Finance since 2016 and to develop an ideal framework for regulatory simplification in the taxation sector so that it can support optimal tax reform. The research method used is a qualitative method with data obtained from interviews and literature studies. The research results show that regulatory simplification in the tax sector plays a role in realizing legal reform in the tax sector, supporting optimal tax reform, and overcoming the complexity of tax regulations. In its implementation, regulatory simplification encountered several challenges and obstacles. The ideal framework for simplifying tax regulations was prepared using the Theory of Change by adopting the goal of tax reform as the ultimate goal. This research found that there are 10 (ten) preconditions that need to be considered in order to create optimal and comprehensive regulatory simplification.

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