This year’s targeted tax revenues reached IDR1,577.6Trn. To achieve these targets, tax observers see the Government divisions of the DDTC Darussalam needs to be an effort to close the four causes of the leakage of tax and tax effort ratio low. “I thought the room was very open to Indonesia reached 100% tax or tax effort ratio suggested the International Monetary Fund (IMF) could tax leakage point along the closed, ” clearly Darussalam on Thursday (4/4).
Furthermore, there are four points of leakage. First, the associated or shadow economy subject to difficult tax object. According to Darussalam, Government can not by unplugging the PMK 210/2018 the administration of e-commerce. The digital economy is becoming one of the economic sectors it is difficult being recorded by the Government.
Second, a leak in the level. Moreover, this leakage associated tax rate competition. As well as, Darussalam explained the United States (US) has lowered the price of the PPh entity from 35% to 21%. “I don’t dispute the Indonesia want to lower rates, but the tax base be strengthened first, “said Darussalam. In fact, if the tax base is not expanded when the target of tax revenue goes up it is possible only to certain taxpayers are billed. In addition to, Darussalam explained PPh badan Indonesia could get off at a safe level when still in the range of average income tax agency in Association of Southeast Asian Nations (ASEAN) amounted to 22.35%.
Finally, related to the aspects of globalization, the point of leakage of offshore tax evasion. However, in this case can be closed with the automatic exchange of information (AEoI). In fact, there are still problems in base erosion and profit shifting (BEPS) or put the earnings in the countries that provide the facilities for low taxes. Last, related leaks in terms of tax reporting does not match the original data. So there is data manipulation or unreported and unpaid tax.