Jakarta, Aktual.com – Act No. 11 of 2016 on Forgiveness Tax (Tax Amnesty) are not entirely forgiveness. Because, there is still repayment obligation in arrears that could be the game of the employee tax loopholes.
Pursuant to Article 8 paragraph (3) in the law mentioned, the taxpayer (WP) as referred to in paragraph (1) shall have the following requirements, (among others), have a Tax identity Number (TIN), settled all tax arrears, pay a ransom, pay off taxes little or no pay or repay the tax that should not be returned to the WP is being done preliminary evidence examination and / or investigation.
According to the Chairman of the ASEAN Competition Institute, Joy Martua Pardede, with their verses the repayment of tax arrears, the potential moral hazard of the tax authorities or tax officials remain.
He gave an example, the entrepreneurs who participated declare tax amnesty program have arrears of Rp 1 billion, but it could be from among tax officials circumvent, so I put no arrears Rp2-3 billion.
“So in the end there will be a compromise that tend to harm the registrant tax amnesty. The potential is still there, even though the taxpayer has declared his property,” said Joy met in the socialization of tax amnesty in Jakarta, Thursday (21/7).
According to him, to date, of internal Directorate General of Taxation (DGT) had not yet fully apply good governance (good governance). So corrupt and collusive action may still occur. Hence, despite the existing Anti-Corruption Law, there remains the trend of corruption has not decreased.
“With the tax amnesty magnitude of this title is, how to reform the tax system and reform the bureaucracy. Including reform of the tax authorities conduct itself,” said the former businessman from this Chamber.
Although he believes the DGT, but in view of bureaucratic reform seems not yet been fully implemented. He also reminded the term, “time of ignorance” that era reveal corrupt tax, Gayus Tambunan.
According to him, the incident has not been too long ago. Even the often mentioned by the tax itself it had happened a few years ago.
“So it is likely to appear the time of ignorance it could happen again.” Said Joy.
He saw, it was not entirely the time of ignorance it becomes the past. Because the distance is still a couple of years ago. Thus, taxpayers themselves should be wary of such gross behavior.
“One thing that the question is, if he really has been erased (is fiskus delinquent behavior)? It was so big question mark. And it should be corrected through the system,” he explained.
Thus, for Joy, the problem becomes serious arrears calculation for tax officials, who have tended to be determined only by tax officials.
“What we’ve been able to challenge or we have asked for clarification of the real (the truth of calculating arrears)?” He said.
He himself admits, arrears calculation problem is a technical issue. But according to the promise of the DGT in each of socialization, it is not clarification mechanism. “So certainly is not a compromise mechanism, but a clarification to look for a solution,” said Joy.
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