The enactment of Act Nr. 28 of 2009 on Local Taxes and Local Levies would allegedly pose some juridical impact on local tax collection at the provincial and district/cities throughout Indonesia. The juridical impact would at least occur to local regulations governing local taxes, Regional Government Revenue and Expenditure (APBD), and the oversight of local regulation by the provincial and district/ city governments. This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta. Pemberlakuan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah disinyalir akan menimbulkan beberapa dampak yuridis terhadap pemungutan pajak daerah di tingkat provinsi dan kabupaten/kota di seluruh Indonesia. Dampak yuridis tersebut setidaknya terjadi terhadap produk hukum daerah yang mengatur tentang pajak daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), dan pengawasan produk hukum daerah oleh pemerintah provinsi dan pemerintah kabupaten/kota. Penelitian ini merupakan penelitian normatif-empiris, yang bertujuan menganalisis perubahan pengaturan tentang pajak daerah dalam UU No. 28 Tahun 2009, sehingga melalui penelitian ini terlihat dampak yuridis penegakan UU ini pada pengumpulan pajak lokal di Provinsi DIY.
Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU, the proposal for a Council Directive on the Digital Services Tax (DST) projects for a 3% tax chargeable on the revenues generated by corporations surpassing a certain threshold of global and EU yearly revenues. The initial plan is to tax these corporations for their online placement of advertising, enabling of online marketplaces, and sales of collected user data. While the EU organs are still undergoing the due legislative processes on the proposal, two flaws of the DST may be argued, namely that it conflates features of direct taxes (i.e. income tax) with that of indirect taxes (i.e. value-added tax); and that it embeds covert discriminatory measures against certain multinational corporations. The maturation of the DST depends on the formulation of sound legal principles and ingenious concept, which would hallmark a DST regime from the corporate income tax one.
Procedural tax legislations in Indonesia have been formulated as to ensure that the principle possesses supremacy above other principles, such as equality. However, in order to maintain integrity of the tax system, such legislations were also formulated as to provide flexibility for tax administrators in enforcing the most proper measure, administrative or criminal, in each case. Hukum acara perpajakan di Indonesia dirancang untuk memastikan prinsip kedaulatan berada di atas prinsip-prinsip yang lain, seperti kesetaraan. Namun, dalam rangka Menjaga penyatuan sistem perpajakan, produk legislasi juga telah dirumuskan untuk memberikan fleksibilitas kepada pemungut pajak dalam menegakkan hukum berdasarkan standar yang tepat, baik administratif maupun pidana pada setiap perkara perpajakan.
The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation. Pajak Penghasilan (selanjutnya, PPh) Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final.
Years are approaching as Association of South East Asian Nations (ASEAN) is expecting to have its own economic community in 2015. The commitment to realize, among others, a single market and equitable economic development have been set out. Yet, Member States are continuing their 'revenue giveaways' by enacting tax statutes and regulations that constitute preferable tax regimes and 'tickets to ride' for companies. Indonesia, for example, has recently enacted a regulation that provides tax breaks in a certain period for newly incorporated resident companies investing in several industries, while Singapore has for several years provided their resident start-up companies with tax exemptions. Where taxes, particularly corporate taxes, are becoming more primary in generating State revenue, preferable tax regimes as such would clearly create burdens in a State's budget. On the other hand, it goes without saying that these regimes would be incompatible with the efforts to create a single market, as investors would place their capitals in Member States having the lowest effective corporate tax rate, assuming all other investment determinants are equitable in one Member State and another. Nevertheless, financial cooperation towards AEC seems to consider corporate taxes as a non-determinant in establishing a highly competitive economic region. The question is, therefore, does the pillars of ASEAN Economic Community (AEC) envisage a tax competition, that is somewhat harmful, among Member States? Also, contextual to the theme of the conference, would this kind of competition be the identity of AEC? This article would attempt at answering these questions by first pinpointing preferable provisions within the currently enforced corporate tax regimes in some Member States. It would then determine whether the establishment of AEC entails consequences or provides opportunities for harmonization of corporate taxes among Member States. Subsequently, the author would conclude whether tax competition among Member States is a purposive action, which respectively labels an identity for the AEC.
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