Pemerintah telah memiliki peluang untuk menerapkan kembali kebijakan pengampunan pajak atau Tax Amnesty Jilid 3 pada tahun 2025 mendatang. Hal ini seiring dengan langkah DPR RI yang resmi memasukkan rancangan undang-undang tentang perubahan atas Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak ke dalam Program Legislasi Nasional atau Prolegnas Prioritas tahun 2025.
Adapun, berkaca pada penyelenggaran Tax Amnesty Jilid 1 yang berlaku pada tahun 2016 berdasarkan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak atas pajak terhutang, tidak dikenai sanksi administrasi dan sanksi pidana perpajakan. Meski demikian, wajib pajak harus membayar uang tebusan. Hasilnya, negara berhasil mengumpulkan Uang Tebusan senilai Rp130 triliun, Data Deklarasi sebesar Rp4.813,4 triliun dan Repatriasi Rp146 triliun.
Kemudian berlanjut pada program Tax Amnesty Jilid 2 pada tahun 2022, dimana Pemerintah mengeluarkan kebijakan Program Pengungkapan Sukarela (PPS) yang berlaku pada tanggal 1 Januari sampai dengan 30 Juni 2022, berdasarkan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi dan Peraturan Perpajakan. Kali ini, negara berhasil mendapatkan pemasukan dari setoran Pajak Penghasilan (PPh) sebesar Rp61,01 triliun dan harta bersih yang diungkap sebesar Rp594,82 triliun.
Adapun, berkaca pada penyelenggaran Tax Amnesty Jilid 1 yang berlaku pada tahun 2016 berdasarkan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak atas pajak terhutang, tidak dikenai sanksi administrasi dan sanksi pidana perpajakan. Meski demikian, wajib pajak harus membayar uang tebusan. Hasilnya, negara berhasil mengumpulkan Uang Tebusan senilai Rp130 triliun, Data Deklarasi sebesar Rp4.813,4 triliun dan Repatriasi Rp146 triliun.
Kemudian berlanjut pada program Tax Amnesty Jilid 2 pada tahun 2022, dimana Pemerintah mengeluarkan kebijakan Program Pengungkapan Sukarela (PPS) yang berlaku pada tanggal 1 Januari sampai dengan 30 Juni 2022, berdasarkan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi dan Peraturan Perpajakan. Kali ini, negara berhasil mendapatkan pemasukan dari setoran Pajak Penghasilan (PPh) sebesar Rp61,01 triliun dan harta bersih yang diungkap sebesar Rp594,82 triliun.
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TVTranscript
00:00to apply the tax exemption policy or the JIL 3 tax amnesty.
00:07This is in line with the DPR's steps that have included the Tax Amnesty Law into the National Priority Legislation Programme in 2025.
00:30The government has had the opportunity to apply the tax exemption policy or the JIL 3 tax amnesty in 2025.
00:42This is in line with the DPR's steps that have included the Tax Amnesty Law into the National Priority Legislation Programme in 2025.
00:57The government has had the opportunity to apply the tax exemption policy or the Tax Amnesty Law into the National Priority Legislation Programme in 2025.
01:05This is in line with the DPR's steps that have included the Tax Amnesty Law into the National Priority Legislation Programme in 2025.
01:20As a result, the country managed to raise a total of 130 trillion rupiah,
01:25a data declaration of 4,813.4 trillion rupiah,
01:29and a repatriation of 146 trillion rupiah.
01:33Then, the JIL 2 tax amnesty program continues in 2022,
01:38where the government implements the Soekarno-Hatta program policy,
01:42which is held on January 1 to June 30, 2022.
01:47Based on the Law No. 7 of 2021 on harmonization and taxation regulations,
01:53this time, the country managed to get income from a tax rate of 61.01 trillion rupiah
02:00and a clean asset of 594.82 trillion rupiah.
02:05From Jakarta Tim Liputan, let's go to action.
02:09JIL 3 TAX AMNESTY LAW
02:11Yes, Pemirso, to discuss our interesting topic this time,
02:14the effectiveness of the implementation of the JIL 3 tax amnesty policy,
02:18we have connected via Zoom with Mr. Ajip Hamdani,
02:21economic policy analyst from the Indonesian Business Association.
02:24Hello, Mr. Ajip, how are you?
02:26Alhamdulillah, I'm fine, Mas.
02:27Thank you for your time.
02:28And this is Ibu Ima Mayasari, a public policy observer from the University of Indonesia.
02:34Hello, Ibu Ima. How are you, Ibu Ima?
02:36I'm fine. Thank you, Mas.
02:38Thank you for your time.
02:40Mr. Ajip, we will review first the effectiveness of the country's income from the tax sector
02:46up to now.
02:47Mr. Ari Apindo, how is it? Please.
02:49Okay, if we look at 2024,
02:52from the income, Mr. Pras tends to be a little worried.
02:55In October last year,
02:58our income was around Rp. 1,500 trillion or 76%.
03:03We estimate that by the end of 2024,
03:06in aggregate, it will most likely not be achieved.
03:09It's different from the previous years that could be over-targeted.
03:12This is what later became a big task for the government.
03:15Because when we started in 2025,
03:18with the tax achievement in 2024 that was not achieved,
03:21but in the 2025 target, the tax target was increased.
03:25If we look at the APBN in 2025,
03:28with a budget of around Rp. 3,600 trillion,
03:31it's around Rp. 2,100 trillion from tax receivables abroad.
03:36So, with that condition,
03:39it becomes a big task for the government
03:42how to make 2025 more achievable.
03:45Because once again, when 2024 was not achieved,
03:48but 2025 has been increased.
03:51It means that with these conditions, the government must be more creative,
03:54the government must be more supportive of programs
03:57On one hand, they can rely on receivables for state funds,
04:02but on the other hand, they must be able to ensure that economic growth grows well.
04:06Because if we look at it, even when tax receivables decrease,
04:09our economic growth is also slowing down.
04:12Even in the third quarter, we were below 5%, Mr. Pras.
04:17This is what has become a task for the government.
04:20But I'm sure, and the business world always supports you,
04:23that we have good enough potential,
04:26then the government, the fiscal policy instrument,
04:30in terms of the Ministry of Finance, must be able to cooperate with other ministries,
04:34so that on the one hand, taxes can be a major budgetary element for the country,
04:39but on the other hand, it can also be a regular factor
04:42or an economic adjustment factor for future economic growth.
04:46Those are some of our notes, Mr. Pras.
04:48Okay, that's it.
04:49You said it was difficult to achieve the target of tax receivables in 2024.
04:54What are your views on the government's policies
04:59in increasing the state's receivables from the tax sector so far?
05:05Thank you, Mr. Pras.
05:06So, if I look at the government's policies to increase tax receivables,
05:11there are various approaches, such as tax extension,
05:16digitalization, and various reformation of the tax system.
05:20However, the challenge is again in the implementation on the ground.
05:25For example, here is the issue of tax receivables that have not yet been fully integrated,
05:30and then there is resistance from business owners to new regulations,
05:35this is certainly a significant obstacle.
05:38Therefore, there needs to be an increase in supervision,
05:41and then of course we can want a simplification of bureaucracy and administration
05:46to ensure that these policies become more effective.
05:52Okay.
05:53From the point of view of the level of taxation literacy in the community itself, is it okay?
05:59In my opinion, the level of taxation literacy in Indonesia is still relatively low,
06:03especially in the UMKM segment and non-formal communities.
06:07There are still many communities who do not understand their obligations in the field of taxation,
06:11as well as the importance of taxation in this context for development.
06:16Well, programs related to awareness or education,
06:19how then the community can understand,
06:23related to taxation literacy,
06:25both through digital media and then socialization,
06:29and then campaigns at a local level,
06:31it must be accelerated to increase awareness or awareness of the community itself.
06:37Okay, Mr. Ajib is interesting.
06:39The DPR has officially introduced a draft law on changes to the 11th Constitution of 2016
06:44on tax exemption or tax amnesty in the NAS project.
06:49Priority in 2025.
06:51Do you see this policy or is this step correct?
06:56It's interesting, when we heard yesterday that the 11th DPR Commission
07:01introduced the RUU tax amnesty as part of the government's initiative to enter the NAS project in 2025.
07:07We are aware and APINU also always sees that when the government pushes the tax amnesty program,
07:13this will be a separate discourse and opinion.
07:17One side will always be an opinion and the other side will always be speaking in contra.
07:21Let's look at the contra first, this is the reality in society.
07:24Because of this, talking about tax amnesty is talking about tax exemption.
07:28Talking about tax amnesty is a facility given to taxpayers,
07:33to parties and to the people who do not comply,
07:38who basically do not obey and previously did not comply.
07:41They make a confession of their tax infringement so that they can have assets,
07:46have money, have property, have shares and can be reported.
07:50And by paying tax, they are protected from administrative sanctions or tax exemption sanctions.
07:56This is the philosophy, Mr. Ras.
07:58So then, when this tax amnesty is pushed, it will give a sign of injustice to those who previously complied,
08:07those who previously obeyed. This is the first point.
08:09The second point is, we remember, Mr. Ras, in 2016,
08:13there was a law called Law No. 11 in 2016 on tax amnesty, which at that time was Article 1, let's say like that.
08:19Then in 2022, Article 2 tax amnesty reappeared, which at that time was called the Sukarela Proclamation Program or PPS.
08:27And if it is now pushed in 2025, there is Article 3 tax amnesty, let's say like that,
08:33then the public will have to see, in a certain pattern, amnesty will always be given.
08:38Then the risk will appear called moral hazard.
08:41Those are the two points that we then see a negative discourse in society.
08:45But the fact is this, Mr. Ras.
08:47Indeed, this tax amnesty policy is a policy needed by the public and also by the government.
08:53Let's see from you.
08:55Earlier, Ms. Ima also said, and I agree with one thing,
08:58that the literacy of tax in Indonesia is still low.
09:02The literacy of tax in society, including the UN, is also still low.
09:06Don't talk about tax literacy, Mr. Ras.
09:09People who already understand taxes, even the culture of paying taxes in Indonesia is still low.
09:14Well, these indicators are then displayed in what is called the tax ratio.
09:19Where the tax ratio in Indonesia is only around 10%.
09:22That's why Mr. Prabowo pushed to narrate the tax ratio up to 18%.
09:27Because that's part of the effort to increase compliance.
09:31Part of the framework to increase tax obligations.
09:34So the fact is that the public is still low.
09:37Then the government.
09:38The government has three benefits if it will push for tax amnesty.
09:41First, talking about budgetary needs, Mr. Ras.
09:44If we look at 2016, it can put in 130 trillion.
09:48Then in 2022, it will put in 60 trillion.
09:52Actually, if in 2025, we will push for tax amnesty 3,
09:56then the potential of 60 to 130 trillion can be included.
09:59If we compare it with the government's narrative of increasing the PPN rate by 12%,
10:05in January 2025, tax amnesty.
10:07If we have to compare the program.
10:09Because if the government raises the PPN rate, it affects the whole society.
10:13Because the fact is, why does the government raise the PPN rate?
10:16Because the Minister of Finance needs additional input.
10:19Because if you calculate the income, Mr. Ras,
10:21if the government raises the rate by 1%,
10:23then it will enter the country's budget at about 80 to 100 trillion.
10:28That's it. Just postpone the PPN rate increase.
10:30It's better if the tax amnesty is prioritized.
10:32So the fact is that the government can have compensation.
10:37And then the second and not least, Mr. Ras,
10:40is the more assets that are declared,
10:45the more money that enters Indonesia's financial system.
10:49For example, in 2016, more than 4 trillion data was declared.
10:54Then in 2002, it was no less than 500 trillion.
10:57It means that when the purchase of assets has been declared,
11:00then their potential to spend money will be more open.
11:04With this declaration, it will be useful for economic growth in the long term.
11:09That's it, Mr. Ras.
11:10This is it. So there's a new point of view.
11:12If we compare it with the 12% tax,
11:15it's better to apply the amnesty rate
11:17than the 12% PPN rate in 2025.
11:21We will ask for Mrs. Hima's opinion later.
11:23But we will pause for a moment.
11:24And Mr. Mirza, make sure you are still with us.
11:43Thank you for joining us in Market Review.
11:45We will continue this interesting discussion
11:47with Mr. Jeb Amnani from Apino,
11:49then Mrs. Hima Mayasari from the University of Indonesia.
11:52Mrs. Hima, this is an interesting statement that Mr. Haji has said.
11:56How the amnesty tax can be an alternative
12:00to increase the national income
12:04compared to the implementation of the 12% PPN rate in 2025.
12:10What do you think about this, Mrs. Hima?
12:12Yes, if we can see what has happened
12:16related to the amnesty tax in 2021,
12:18then it was said earlier that it was related to the PPS.
12:21If we can see the learning in the amnesty tax in 2021,
12:25it was successful in drawing a declaration
12:27related to large assets and increasing the tax base itself.
12:31However, there are various obstacles
12:34and then the lack of optimization.
12:38Then the PPS also has a more limited coverage,
12:42but it is quite effective to investigate the tax potential
12:45that has not yet been investigated.
12:47Well, this continuation is of course dependent
12:49on the continuation of surveillance
12:51and related to the sanctions that can then be imposed
12:54if there is a violation related to this.
12:57Well, the PPS has a more limited coverage,
13:00but it is quite effective to investigate the tax potential
13:03that has not yet been investigated.
13:05Well, this continuation is of course dependent
13:07on the continuation of surveillance
13:09and related to the sanctions that can then be imposed
13:11if there is a violation related to this.
13:13Well, if we can see that it is related to the tax ratio
13:17and the obligation of taxpayers,
13:19is it getting better after the implementation
13:21of the 1st and 2nd amnesty tax?
13:24Yes, there is a slight increase
13:26after the existence of the amnesty tax program,
13:28but it may not be significant
13:31compared to the target that was then set.
13:34And then the non-formal or low-income individuals
13:38still need special attention
13:40related to this matter.
13:42How effective is the policy of this amnesty tax
13:45that can attract taxpayers
13:47to comply with their obligations?
13:49If, for example, Mr. Ajip Sitikrit violated
13:52also related to the moral hazard itself,
13:54how about those who have obeyed all this time?
13:58Yes, if I see the effectiveness is quite large
14:01in the short term
14:03because it provides incentives for taxpayers
14:05to declare their assets.
14:07However, for the long term,
14:09it is still not enough.
14:11Because it is indeed a mechanism for strong law enforcement.
14:14It is less of a mechanism for strong law enforcement
14:18after the program ends.
14:20So, of course, consistent sanction enforcement
14:23needs to be needed
14:25to increase compliance in the future.
14:28Including related to how
14:30the program or policy of this amnesty tax
14:33is against the moral hazard in society.
14:36Indeed, there is a potential moral hazard
14:38if the tax exemption is carried out
14:40without the existence of strong law enforcement.
14:43It means that the tax obligation that should be
14:45can be considered as a loss
14:46because taxpayers do not receive sufficient sanctions.
14:49Therefore, the government here needs to ensure
14:53that this amnesty tax is the last incentive
14:56that certainly needs to be followed
14:58with the existence of strong law enforcement.
15:01Alright.
15:02Mr. Ajib, the policy of this amnesty tax
15:04has been carried out.
15:06But does it need to be carried out continuously?
15:09Or how?
15:10So, the important thing is the enforcement of the law.
15:14How the policy of this amnesty tax
15:17can really provide a basis for justice.
15:21Mr. Ajib.
15:22Well, if we look at the pattern,
15:24every time there is an amnesty tax program
15:27that is pushed by the government,
15:28it will always have its own momentum.
15:31If we remember, in 2016,
15:33there was a narration.
15:36For example, if we remember,
15:37there was Panama Papers and so on.
15:39Okay.
15:40The philosophy that was pushed was
15:42how to have more declarations of assets in the country
15:45and also repatriation of funds from abroad
15:47into the country.
15:48Even at that time, the target was thousands of trillions.
15:50The narration is like that.
15:52The momentum is like that
15:53that is to be used with the existence of the amnesty tax program.
15:56But in 2022, actually, Mr. Praes,
15:58the text of Amnesty Act 2,
16:00which is more popular with the name of PPS,
16:02Sukarela Release Program,
16:03is the momentum when there is an omnibus law
16:07in the context of taxation,
16:08which is the Law No. 7 of 2021
16:11on harmonization of taxation regulations.
16:14Okay.
16:15If we look at it,
16:16why was this 2025 pushed?
16:18Because in 2025, there is a cortex system, Mr. Praes.
16:22So, all tax data will be integrated
16:25in the form of services, data, and so on.
16:28And even now,
16:29the data from the three parties
16:31has started to provide data to the tax office.
16:33For example,
16:34the balance of revenue above one billion, etc.,
16:37has been reported to the tax office,
16:39the system, and so on.
16:40It means that momentum like this
16:42does need a high level of compliance.
16:46We can imagine, Mr. Praes,
16:47when all the data has been integrated,
16:49but then our compliance conditions are still low,
16:52then this will be an economic tsunami.
16:55Because people who used to be okay,
16:57people who used to understand,
16:58but didn't want to pay taxes,
16:59they deserve to be punished
17:01for tax evasion or tax evasion.
17:03But what about people
17:04who didn't understand before?
17:06But then when the data is integrated,
17:09they then have to be punished
17:11with such an extraordinary punishment.
17:13Well, in 2025,
17:15with the existence of the momentum cortex,
17:16I think it is indeed a serious consideration
17:20that tax amnesty JILID 3 is relative.
17:23I say relative,
17:24because once again,
17:25it will be difficult to compare it
17:26with the moral hazard risk.
17:28But in general,
17:29tax amnesty JILID 3 is relatively needed, Mr. Praes.
17:33So, with a simple conclusion from us,
17:36tax amnesty is a program
17:38that tends to be less ideal,
17:40but this is a program that is needed.
17:43Something like that, Mr. Praes.
17:44Okay.
17:45Bui, what do you think
17:46about the implementation of tax amnesty JILID 3?
17:49As you can see,
17:50again, if we talk about the current community conditions,
17:54can this also be implemented,
17:57even though this is just part of the NAS project
17:59in the next year
18:00and the discussion also needs more time?
18:02Yes, in my opinion,
18:03tax amnesty should not be a policy
18:05that repeats over and over again.
18:07Because here it will create a perception
18:09that tax evasion will always get relief.
18:13Well, the policy should only be done
18:15in extraordinary conditions.
18:17Then the government should focus on
18:19how to strengthen the monitoring system
18:22and then the enforcement of tax laws.
18:24That's it, Mr. Praes.
18:26Okay, that's it.
18:27Monitoring and enforcement of law.
18:28Now you see how you, Mr. Ajip,
18:30with the current conditions,
18:31is it already appropriate?
18:32Meanwhile, with several cases,
18:34cases in the tax sector,
18:36it's enough to touch,
18:37reduce the community, it can be said.
18:39Okay.
18:40Like this, Mr. Praes.
18:41Do we need to divide it into
18:43pro-tax amnesty and pascal?
18:46Speaking of the pro,
18:48the government should have more time
18:51to socialize about the importance of tax amnesty.
18:54The government must have time to socialize
18:56to be able to say that
18:58pascal tax amnesty,
18:59the government is committed to enforcing the law, Mr. Praes.
19:02Not like in 2016,
19:04when the law was passed,
19:05it immediately happened at that time too.
19:07So that the market still has,
19:09the thinking space is still short.
19:11But the government should have a space to socialize,
19:14including including the whole community,
19:16including cadin, apindo, hippie, and others,
19:19including the academy, for example.
19:21So how does the government socialize that,
19:24in the words of Mrs. Imad earlier,
19:25that this will not be given often,
19:27it can be made the last narration.
19:29Because there is a cortex.
19:30We don't know what will happen next.
19:32And after that, there will be law enforcement.
19:34But let's try this now, Mr. Praes.
19:36Talking about tax is a difficult thing.
19:38For example,
19:39we heard the latest viral,
19:41in the Bayolali area,
19:42UD Purnomo, for example.
19:44We don't know,
19:45and we haven't discussed in detail,
19:47is it true that UD Purnomo,
19:49they are tax evasion,
19:50or they don't understand.
19:52Because,
19:53UMKM,
19:54Mr. Praes,
19:55this is just a small example.
19:56When they shop,
19:58the case is buying milk from the villagers.
20:01Imagine,
20:02when the businessman,
20:04the UD,
20:05buys milk from his in-laws,
20:07he has to pay their tax.
20:10This is sometimes not socialized.
20:12They don't understand.
20:14The businessman still sells and buys,
20:15his in-laws' tax,
20:17he pays it himself.
20:18But no.
20:19In the context of taxation in Indonesia,
20:20he has to pay the tax.
20:21And when he doesn't pay the tax,
20:23he has to pay the penalty.
20:26Conditions like this,
20:28sometimes UMKM doesn't know.
20:30Now, what if,
20:31UD Purnomo doesn't know,
20:34but because they don't know,
20:35they don't comply.
20:36Conditions like this,
20:38this is likely to happen in other areas.
20:40So, Mr. Praes,
20:42with the momentum of tax amnesty,
20:44this becomes a bridge.
20:45But the important thing is,
20:46as Ms. Iman said,
20:48what is the role?
20:49Socialization must be as maximum as possible
20:51by including all stakeholders.
20:53And the right thing to do is,
20:54the government's commitment
20:56to enforce low-information
20:58in the field of taxation.
20:59And it has to be one package.
21:01Socialization,
21:02implementation of tax amnesty,
21:03and low-information after that.
21:04I think that's it, Mr. Praes.
21:05Okay, so this is a bridge, Ms. Iman.
21:06It seems to be crucial
21:08when it comes to the government's commitment
21:10to the stakeholders of UMKM,
21:11or maybe other tax obligations.
21:13Yes, if this program is really implemented,
21:16then the government here
21:18needs to make sure
21:19that this policy
21:21needs to be implemented transparently.
21:23And then,
21:24it is accompanied by firm steps
21:27to increase long-term commitment.
21:29Like that.
21:30Because there are many challenges
21:32in the context of tax amnesty itself
21:34The first is related to the issue of trust
21:36or the belief that
21:38this program can be considered
21:40to create injustice
21:41for those tax obligations
21:42that have been followed.
21:44Then,
21:45the second is related to
21:46the effectiveness of the law enforcement itself.
21:49That there needs to be a guarantee
21:51that tax obligations that are not participatory
21:53will be subject to strict sanctions.
21:55And then also,
21:57the challenge is the potential
21:59repetition of this tax amnesty program.
22:01It means that this tax amnesty
22:03can create a perception
22:05that tax amnesty will continue to be carried out
22:07so as to reduce incentives
22:09related to trust itself.
22:11Okay, that's it.
22:12Interesting if we look at it.
22:14And hopefully there will be a win-win solution
22:15from the government.
22:16Mr. Ajip,
22:17how can the implementation of this tax amnesty
22:20be done through a mature discussion?
22:22So that justice,
22:24then the community also feels
22:26the same conditions
22:27and benefits
22:28that are also given
22:30or obtained
22:31with the implementation of tax amnesty
22:33which can be done
22:35by the government in the future
22:37or maybe next year.
22:39Okay, Mr. Ajip,
22:40thank you very much for your time.
22:42Thank you also for the analysis
22:45that you have given to the audience today.
22:47Congratulations on your activity again.
22:49Stay healthy.
22:50See you again.
22:51Salam, Mr. Pras.
22:52Salam, Mrs. Ima.
22:53Thank you, Mr. Pras, Mr. Ajip.
22:55Okay, audience,
22:56I've been with you for an hour in Market Review
22:58and keep sharing your information
23:00through Transparency and Comprehensive Investment Reference.
23:03Because the future must move forward.
23:05I am Investor Saham.
23:07I am Prasetyo Wibowo
23:09and all the staff
23:10on duty.
23:12See you.
23:30Transcription by ESO. Translation by —