Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia

Authors

  • Maria R.U.D. Tambunan Universitas Indonesia

DOI:

https://doi.org/10.31092/jpi.v4i1.648

Keywords:

reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak

Abstract

ABSTRACT

This article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.

Keywords: tax reform, taxation system, tax administration, tax compliance, tax policy

 

ABSTRAK

Artikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik.  Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhir

Kata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.

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Published

2020-07-21

How to Cite

Tambunan, M. R. (2020). Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 4(1), 1–13. https://doi.org/10.31092/jpi.v4i1.648

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