Tinjauan Pengenaan Pajak atas Natura dan/atau Kenikmatan di Indonesia, Australia, dan Filipina

SIANIPAR, SEPTIAN BAGAS PIETER (2022) Tinjauan Pengenaan Pajak atas Natura dan/atau Kenikmatan di Indonesia, Australia, dan Filipina. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk meninjau dasar pemerintah mengenakan pajak atas natura dan/atau kenikmatan dan bagaimana pengenaan pajak atas natura dan/atau kenikmatan di Indonesia, Australia, dan Filipina. Metode pengumpulan data yang digunakan adalah studi kepustakaan. Data-data sekunder diperoleh dari jurnal, peraturan, buku, karya tulis, dan literatur lain yang berkaitan dengan perpajakan. Hasil penelitian menunjukkan bahwa pengenaan pajak atas natura dan/atau kenikmatan berbeda-beda setiap negara. Indonesia mulai mengenakan pajak atas natura dan/atau kenikmatan memiliki alasan ketidakadilan dalam pemungutan yang bertentangan dengan teori pemungutan pajak yaitu teori daya pikul dan meminimalisir wajib pajak dalam melakukan penghindaran pajak penghasilan. Australia dan Filipina mengenakan pajak atas natura dan/atau kenikmatan dengan fringe benefit tax sedangkan Indonesia dikenakan pajak penghasilan pasal 21. Setiap negara memiliki karakteristik masing-masing dalam penerapan pajak atas natura Australia memiliki ketentuan yang rumit dalam menghitung pajak terutang tetapi memiliki basis pajak yang lebih luas sehingga penerimaan pajak menjadi besar. Sementara Filipina memiliki kemudahan dalam menghitung pajak natura terutang tetapi tidak semua pemberian natura dikenakan pajak atas natura./ This study aims to review the basis for the government to impose taxes on in-kind and/or enjoyment and how the taxes are imposed on in-kind and/or enjoyment in Indonesia, Australia, and the Philippines. The data collection method used is literature study. Secondary data were obtained from journals, regulations, books, papers, and other literature related to taxation. The results of the study indicate that the imposition of taxes on in-kind and/or enjoyment varies by country. Indonesia began to impose taxes on nature and/or enjoyment for reasons of unfairness in collection which are contrary to the theory of tax collection, namely the theory of carrying power and minimizing taxpayers in avoiding income tax. Australia and the Philippines impose taxes on in-kind and/or enjoyment with fringe benefit tax while Indonesia is subject to income tax article 21. Each country has its own characteristics in the application of taxes on in-kind Australia has complicated provisions in calculating the tax payable but has a more complex tax base. wide so that tax revenue becomes large. While the Philippines has the convenience of calculating in-kind taxes owed, not all in-kind gifts are taxed on in-kind.

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