InsideTax
MEDIA TREN PERPAJAKAN
2014
MEDIA PROFILE
prologue
InsideTax Magazine publication could not be separated from our awareness of the presence of
asymmetric information problems that happen in around the taxation area in Indonesia. Asymmetric
information in this context refers to the imbalance mastery of information
among stakeholders in taxation area. In macro level, the impact of
asymmetric information seen from the lack effectiveness of tax policy, the
high rate of tax evasion, and also can lead toward
corruption. In micro level, asymmetric information can
lead to a different interpretation of the tax regulation,
high rates of tax disputes, and also create high
compliance costs.
Therefore, InsideTax Magazine comes to provide
enlightenment and education about domestic
and international taxation trends to the public.
We are aware asymmetric information in
taxation could not be
eliminated entirely, and
yet we are convinced
that InsideTax Magazine
as a media can play a
major role in reducing
asymmetric information
in taxation area.
2
vision
Become the leading
media in conveying the
latest developments
on domestic and
international taxation.
99 first ISSUed in september 2007
99 acknowledge as the best
quality tax magazine, compared
to others
99 published by danny darussalam
tax center
99 presents critical views,
current developments,
progressive ideas, and in-depth
practical analysis about
taxation
3
our competitive advantages
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rk an
etwo on is
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f taxa data,
tion.
Our contributors are
those who have a
deep understanding
of both domestic and
international taxation.
favorite contents
20%
19%
17%
15%
14%
15%
Enrich our reader’s
insight by giving a
brief discussion about
taxation issues from
various disciplines.
in-depth
analysis
case law
tax regulation
update
tax newsflash
profile
interview
others
*based on readers survey, March 2014
We are not only deliver tax news,
but also guide you through our insight.
our team
InsideTax Magazine is issued by the Division of Research and Training DANNY
DARUSSALAM Tax Center (DDTC). DDTC is an independent tax consultant who
has specialized in transfer pricing, international taxation, tax compliance and
litigation services as well as tax research and knowledge development. DDTC
staffed by specialists, experts and professionals in various disciplines.
As a research and knowledge-based organization, we also strengthened by a
rich and diverse range of taxation literature and database in our library. DDTC has
library with more than 1,500 journals and books to ensure that our team have
unlimited access to share our knowledge through sophisticated contents.
Moreover, our team is given many scholarships abroad by DDTC to attend many
various courses and training by various educational institutions. We believe that
as an institution of research and science-based, we have continued to increase
our ability to educate and enlight the best solution and analysis in order to
support our role in media.
5
2014 MEDIA PROFILE
our contents
1. Inside Headline: Contains the main article reviewed in depth by the editorial team.
2. Inside Article:
• Review: Contains a brief review of the taxation issues in Indonesia and is accompanied by concept
analysis and how it’s applied.
• Court: Contains a review of the tax court decision on case law.
• Regulation: Contains an update of Indonesian tax regulations.
• Reportase: Contains some tax news articles report that covered directly by the editorial team.
3. Inside Profile: Contains a report on the results of interview with figures who understand taxation issues.
4. Inside Solution: Contains problem solving of some tax cases which is often faced by taxpayer and
provide some tips and strategies.
5. Inside Library: Contains a book review from DDTC’s library collections.
6. Inside Newsflash: Contains domestic and international tax news which accompanied by a brief review.
7. Inside Event: Contains various events coverage and information about taxes.
8. Inside Storiette: Contains a fiction short story about taxes.
9. Inside Intermezzo: Cartoons, lifestyle, quiz, etc.
10.Inside Enlightenment: Contains infographics and taxation scheme arranged with attractive design that
making easier for our readers to digest various of tax database and information.
65%
our readers demand more
intense publishing
26%
14%
5%
6
weekly
biweekly
*based on readers survey, March 2014
2014 MEDIA PROFILE
monthly
bimonthly
60-80
PAGES
insidePROFILE
insideprofile
T
anggal 6 Mei lalu, tim redaksi
Inside Tax bertamu ke kantor
pusat Direktorat Jenderal Pajak
(DJP). Kedatangan kami ke sana
tak lain adalah untuk berbincang
dengan Bapak Kismantoro, Direktur
Penyuluhan,
Pelayanan,
dan
Hubungan Masyarakat DJP. Dalam
kesempatan yang berharga tersebut,
tim redaksi dan Pak Kismantoro
banyak
memperbincangkan
perkembangan
dunia
perpajakan
Indonesia
saat
ini.
Berikut
rangkumannya:
“InsideTax Magazine is very interesting to
read. Reviews are discussed in depth analysis
with using language that is easy to understand.
InsideTax Magazine is recommended for tax
practitioners.
I hope InsideTax Magazine can add the number
of publishing in a year and more intensive
in promoting the magazine so more people
can get benefit and knowledge from this
magazine.”
Pentingnya Pendidikan Pajak
Deviyanto The Dlava
SF Consulting
Saat ditanyakan mengenai kondisi
perpajakan Indonesia, hal pertama
yang diutarakan Pak Kismantoro
adalah tentang pemahaman pajak
masyarakat
Indonesia.
Beliau
menekankan bahwa kepatuhan pajak
sangat dipengaruhi oleh pemahaman
masyarakat akan pajak. Pemahaman
tersebut sangat erat kaitannya
dengan tingkat pendidikan dan
jangkauan informasi tentang pajak.
Menurutnya, pemerataan tingkat
pendidikan dan penyebaran informasi
pajak belum berjalan dengan baik.
Beliau menambahkan, pendidikan
tentang pajak seharusnya dilakukan
sedini
mungkin.
Sayangnya,
pendidikan pajak baru bisa dinikmati
oleh mereka yang duduk di bangku
kuliah, itupun hanya jurusan tertentu
saja yang berhubungan dengan
pajak.
Menurutnya,
pendidikan
pajak sebaiknya bisa dimasukkan
ke dalam kurikulum sekolah seperti
pendidikan antikorupsi yang sudah
bisa dimasukkan ke setiap jenjang
studi. Terkait hal tersebut, DJP telah
memberi usulan kepada Kementerian
Pendidikan Nasional (Kemendiknas)
untuk memasukkan pajak sebagai
salah satu materi pelajaran di
sekolah.
“
Drs. Kismantoro Petrus, M.B.A.
P
endidikan pajak sebaiknya bisa
dimasukkan ke dalam kurikulum sekolah
seperti pendidikan antikorupsi yang
sudah bisa dimasukkan ke setiap jenjang
studi... Pendidikan pajak lebih menekankan
kepada peserta didik tentang pentingnya
pajak untuk membangun negeri ini
.”
14
NEWSFLASH
insidenewsflash
INTERNASIONAL
Departemen Pajak Penghasilan Memeriksa Orang yang Membawa Emas
dari Luar Negeri
economictimes.indiatimes.com
Setelah membayar bea masuk, data keuangan dari warga negara India yang membawa emas dari
luar India, akan diserahkan oleh otoritas bea cukai kepada Departemen Pajak Penghasilan.
Sesuai peraturan yang berlaku, warga negara India yang telah tinggal di luar negeri selama lebih
dari enam bulan diperbolehkan untuk membawa 1 kg emas setelah membayar bea masuk. Tarif bea masuk yang dikenakan
adalah 10 persen, dan dibayar dalam mata uang negara di mana emas itu dibeli. Jika mereka tinggal di luar negeri selama
lebih dari 1 tahun, mereka dapat membawa perhiasan emas senilai Rs 50.000 untuk pria dan Rs 100.000 untuk wanita.
Direktorat Intelijen Pendapatan (DRI), sebagai badan utama yang bertanggung jawab untuk memeriksa penyelundupan
dan penghindaran bea masuk, mengatakan sedikitnya 3.000 kg emas telah dibawa secara legal ke India setelah membayar
bea masuk, selama tahun 2013-2014.
“Terdapat peningkatan orang yang membawa emas secara legal ke India. Hal ini memunculkan kecurigaan bahwa mereka
akan menjual kembali emas-emas tersebut ke penadah di India. Untuk itu, data keuangan mereka juga diserahkan kepada
Departemen Pajak Penghasilan agar dapat memantau sumber pendapatan mereka,” ujar salah seorang pejabat senior DRI.
Pejabat itu menyebutkan bahwa keuntungan yang besar dapat diperoleh jika membawa emas ke India. Seseorang dapat
memperoleh Rs 200.000 jika dia menjual 1 kg emas (Seharga Rs 161.000) yang dibelinya dari negara lain (asing).
IT
insidenewsflash
Joint Venture Asing Bayar USD 7,63 Juta Koreksi Transfer Pricing
Tax Notes International
Sebuah perusahaan joint venture (JV) asing di Cina, baru-baru ini membayar Pajak Penghasilan
Badan sebesar CNY 46.480.000 (sekitar USD 7.630.000), kepada kantor Administrasi Pajak Cina
(SAT) di Provinsi Shandong. Hal ini dilakukan akibat koreksi transfer pricing (TP) sebesar CNY
598.000.000 (sekitar USD 98.140.000) terhadap laba kena pajak JV, pada tahun pajak 20042007. Menurut SAT, JV telah memindahkan sumber penerimaan negara ke luar negeri, dengan
melakukan impor bahan baku dari pihak afiliasinya di luar negeri, dengan harga yang terlalu tinggi.
DOMESTIK
JV merupakan perusahaan manufaktur ponsel yang 70% kepemilikannya berada di tangan sebuah perusahaan elektronik
asing. JV mulai memproduksi ponsel GSM (standar internasional) pada tahun 2003 dan menikmati tax holiday selama 5
tahun. Pada Agustus 2008, kantor pajak menemukan bahwa JV melakukan transaksi hubungan istimewa sebesar CNY 2
miliar (sekitar USD 328.210.000). Namun, margin dari laba kotor dan laba usaha menurun selama empat tahun sehingga
kantor pajak mulai melakukan audit TP.
IT
insideHEADLINE
Insentif Pajak untuk Kegiatan Riset akan Diperbesar
Kementerian Keuangan (Kemenkeu) tengah mengupayakan insentif
pajak yang lebih besar bagi kegiatan riset dan pengembangan (R&D), untuk
membangun dan mengatasi persoalan SDM Indonesia dengan lebih cepat.
Upaya ini, diharapkan mampu membawa Indonesia untuk lepas dari ancaman
middle income trap (negara berpendapatan menengah), dan tidak secara
terus menerus mengandalkan buruh murah sebagai daya saing.
Kantor pajak meminta JV untuk memberikan informasi lebih lanjut tentang metode TP dan proses pembelian untuk
bahan baku yang dibeli dalam transaksi hubungan istimewa. Setelah 20 kali bernegosiasi, kantor pajak dan JV menyepakati
beberapa hal yakni analisis TP, metode TP yang dipilih, indikator tingkat keuntungan yang dipilih, dan menentukan perusahaan
sejenis sebagai pembanding. Karena pembelian barang baku dengan transaksi hubungan istimewa tidak berada pada harga
wajar, pada tahun 2013 kantor pajak menerapkan transactional net margin method untuk menentukan keuntungan yang
wajar dari JV selama tahun 2004-2007.
Rencana formal dari insentif ini adalah bagi mereka yang memberikan
atau melakukan pelatihan kerja, biayanya dapat ditambah untuk mengurangi
penghasilan bruto kena pajak. Namun demikian, Kemenkeu masih
membicarakan persoalan ini, mengingat ketentuan umum pajak di Indonesia
hanya mengatur insentif pajak sebatas pengurangan atau penghapusan pajak (tax holiday) saja.
Terlepas dari hal tersebut, yang perlu menjadi perhatian adalah kejelasan mengenai definisi R&D,
baik definisi dari R&D itu sendiri, jenis pengeluaran R&D yang diperbolehkan, maupun jenis kegiatan
R&D yang termasuk dalam ruang lingkup pemberian insentif. Kejelasan definisi R&D dapat menghindari
dalam praktik pemberian insentif.
multiinterpretasi
43
InsideTax|Edisi 19|Tahun 2014
insideheadline
IT
Capres dan Caleg Perlu Sikapi Soal Pajak
Persoalan pajak dan pendapatan
negara telah menarik perhatian
International NGO Forum on Indonesian
Development (INFID). Dalam jumpa
persnya (Menilai Ulang Kebijakan
Pajak di Indonesia) di Jakarta, INFID
menyatakan bahwa persoalan pajak
dan pendapatan negara perlu menjadi
perhatian dan agenda kerja para calon
presiden (capres) dan calon anggota
legislatif (caleg) di Pemilu 2014.
Namun, hal tersebut tidak berarti
anak-anak sekolah sudah diajari cara
menghitung pajak. Pendidikan pajak
lebih menekankan kepada peserta
didik tentang pentingnya pajak
untuk membangun negeri ini. Seperti
yang kita ketahui, pajak digunakan
untuk membiayai berbagai keperluan
n e g ar a dan haja t hi dup o r an g b any ak .
Dengan ditanamkannya pemahaman
Menurut Direktur Eksekutif INFID,
Sugeng Bahagijo, persoalan pajak belum menjadi ulasan dalam agenda kerja para capres dan caleg.
Akibatnya, pengelolaan pajak sebagai sumber terbesar pendapatan negara menjadi tidak tercapai, dan
target pajak pun nyaris tidak pernah tercapai. Menurutnya, Indonesia dapat mengikuti langkah Prancis
untuk menerapkan tarif pajak khusus kepada golongan superkaya agar dapat menggenjot pendapatan
dari pajak.
IT
InsideTax | Edisi 15 | Mei-Juni 2013
InsideTax|Edisi 19|Tahun 2014
31
Desain Kelembagaan Administrasi Perpajakan:
Perlukah Ditjen Pajak Terpisah
dari Kementerian Keuangan?
Darussalam, B. Bawono Kristiaji, dan Hiyashinta Klise1
“E
ENLIGHTENMENT
1. Pendahuluan
taxenlightenment
Apa yang membuat suatu sistem
pajak di suatu negara dianggap lebih
efisien dari sistem pajak negara
lain? Menurut Kaldor, ketentuan atau
peraturan perpajakan yang sesuai
saja tidaklah cukup atau mungkin
justru tidak berpengaruh banyak. Hal
yang lebih menentukan justru terletak
pada seberapa efektif dan efisien
administrasi pajak di suatu negara. 2
Gambaran Kondisi Organisasi Ditjen Pajak
Komparasi dengan Negara Lain
Komposisi Pegawai Ditjen Pajak dan WP Terdaftar
Rasio Pegawai Pajak
dengan Penduduk (2013):
Komparasi dengan Negara Lain
Tahun
Deskripsi
Jumlah WP
Wajib
Pajak terdaftar
terdaftar
Jumlah pegawai
pajak
Jumlah Account
Representative (AR)
Jumlah Pemeriksa
Jumlah WP
per AR
Jumlah WP
per Pemeriksa
2009
2010
2011
2012
15.911.576
19.112.590
22.319.073
24.812.569
31.825
31.590
31.733
31.316
5.190
5.203
6.218
6.285
3.031
3.066
4.495
3.673
5.250
4.394
3.589
4.252
Jerman
4.309
3.948
5.079
Australia
PENERIMAAN
PAJAK
(miliar rupiah)
BELANJA
Ditjen Pajak
(miliar rupiah)
TAX COLLECTION
COST RATIO
PENERIMAAN/
BELANJA
(miliar rupiah)
JUMLAH
PEGAWAI
PENERIMAAN/
PEGAWAI
(miliar rupiah)
544.528
627.888
724.719
835.250
995.200
3.905
3.701
4.148
4.606
5.400
0,72%
0,59%
0,56%
0,55%
0,54%
139,45
169,74
179,06
181,34
184,30
31.825
31.590
31.733
31.316
30.762
17,11
19,88
23,40
26,67
32,35
2009
2010
2011
2012
APBN-P
2013
1 Darussalam adalah Managing Director DANNY
DARUSSALAM Tax Center; B. Bawono Kristiaji adalah
Partner, Tax Research and Training Service di DANNY
DARUSSALAM Tax Center; dan Hiyashinta Klise adalah
Researcher, Tax Research and Training Service di DANNY
DARUSSALAM Tax Center.
Rasio Pegawai
Pajak dengan
Penduduk
1 : 727
110 ribu
Jumlah
Pegawai Pajak
5.758
Produktivitas SDM Ditjen Pajak
TAHUN
80 juta
Jumlah
Penduduk
Sumber: Direktorat Jenderal Pajak, 2013.
25 ribu
Jumlah
Pegawai Pajak
Jepang
Sumber: Direktorat Jenderal Pajak, 2013.
Jepang
2
6
25 juta
Nicholas Kaldor, Collected Economic Essays Vol.
(Nicholas Kaldor, 1980)
Lalu apa yang dimaksud dengan
administrasi perpajakan? Administrasi
perpajakan tidak dapat dilepaskan
dari segala ketentuan hukum pajak,
karena administrasi pajak merupakan
kaitan antara ketentuan hukum
perpajakan dan bagaimana sistem
pajak dapat bekerja. 3 Dengan kata
lain, administrasi pajak berfungsi
untuk
mengimplementasikan
dan
menegakkan hukum pajak berdasarkan
wewenang yang diberikan oleh undang-
8: Reports on Taxation II (London: Holmes & Meier
Publishers, 1980).
3 Char
Developing Countries: An Economic Perspective,” IMF
Working Paper No. 87/42, (1987).
undang perpajakan.4 Oleh karena itu,
administrasi perpajakan mencakup
hal-hal
yang
berkaitan
dengan
segala manajemen atau sistem kerja
dalam pelaksanaan ketentuan hukum
pajak, mulai dari memungut pajak,
pemberian sanksi, dan sebagainya.
Segala upaya untuk melakukan
administrasi perpajakan di suatu
negara pada umumnya diletakkan
pada suatu badan/lembaga (otoritas
pajak) yang diberikan kewenangan
oleh undang-undang, yang bertindak
sebagai administrator pajak yang
bertugas untuk memfasilitasi sekaligus
mendorong kepatuhan Wajib Pajak
terhadap
ketentuan
perpajakan. 5
INTERMEZZO
4 Matthijs Alink dan Victor van Kommer, Handbook on
Tax Administration (Amsterdam: IBFD, 2011), 87.
5 Pada dasarnya terdapat tujuh komponen
utama dari administrasi perpajakan, yaitu: (i) “tax
ministry” yang bertugas mengawasi, memprediksi,
dan menetapkan target penerimaan pajak; (ii) ”tax
department” yaitu otoritas pajak pada umumnya;
(iii) badan pengawas eksternal; (iv) pengadilan atau
InsideTax | Edisi 16 | Juli-Agustus 2013
Jumlah
Penduduk
Rasio Pegawai
Pajak dengan
Penduduk
1 : 1.000
120 juta
Jumlah
Penduduk
Rasio Pegawai
Pajak dengan
Penduduk
1 : 1.818
66 ribu
Jumlah
Pegawai Pajak
Tax Collection Cost Ratio (2011): Komparasi dengan Negara Lain
fficiency of a tax system is not determined only
by appropriate legal regulation but also by the
efficiency and integrity of the tax administration .”
Jerman
Prancis
Indonesia
Malaysia
240 juta
Belanda
Indonesia
“Great magazine, scientific and provide useful
information.”
Jumlah
Penduduk
Australia
Rasio Pegawai
Pajak dengan
Penduduk
1 : 7.700
Singapura
Amerika Serikat
31 ribu
Jumlah
Pegawai Pajak
Sumber: Laporan OECD
Sumber: Direktorat Jenderal Pajak, 2013.
Perbandingan Anggaran Gaji Pegawai dan Anggaran Information and Technology (IT):
Komparasi dengan Negara Lain
Perbandingan Anggaran IT
Perbandingan Anggaran Gaji
Negara
Perbandingan Anggaran
Gaji/Total Anggaran
2011 (%)
Negara
Malaysia
82,4
Australia
Jerman
81,6
Belanda
Prancis
80,8
Prancis
Jepang
80,7
Jerman
Amerika Serikat
72,9
Amerika Serikat
Belanda
72,0
Jepang
Australia
Singapura
Indonesia
63,1
55,3
50,5
Malaysia
Singapura
Indonesia
Dini Triasrini
Directorate General of Taxes
Perbandingan Anggaran
IT/Total Anggaran
2011 (%)
39,4
21,5
15,0
14,2
8,6
6,5
3,6
2,4
1,5
Sumber: Laporan OECD
InsideTax|Edisi 18|Edisi Khusus
25
7
2014 MEDIA PROFILE
“The presence of InsideTax
magazine in the middle of the
lack of taxation media (in this
case, media in a magazine form)
is considered greatly effective,
in view of tax issues that develop
rapidly. Moreover, InsideTax
Magazine not only discussing the
latest issue in domestic taxation
area, but also discussing about
international taxation in each
edition, that’s why this magazine
is very suitable for practitioners
and academicians. Keep on
success for InsideTax Magazine!”
PajakMania’s Team
OUR readers
Most of InsideTax Magazine
readers are came from
professionals in the field of
taxation for example: tax
authorities; practitioners;
academicians in the fields
of taxation, accounting,
economics, and law; and
corporate executives. Further,
InsideTax Magazine is also
much in demand by business
people, students, and the
general public who interested
in domestic and international
taxation issues.
“InsideTax Magazine has become
tax magazine which is necessary
for all tax societies in Indonesia,
especially academicians. The
contents are very comprehensive,
including articles with
exploration of concept and
theory of taxation, latest issue
of tax policy, the controversial
issue of international taxation
and transfer pricing which is the
mainstay of DDTC.
Personally, I hope InsideTax
Magazine can improve its quality
and be part of the development
of science and taxation
knowledge in Indonesia.”
Titi Muswati Putranti
Lecturer, Fiscal Administration Science,
Universitas Indonesia
our TRANSFORMATION
A Rapid growing of the taxation in Indonesia
along the brand new era has demanded
InsideTax Magazine editorial team to
keep developing the technology in the
deployment InsideTax Magazine. Therefore
to reach more readers, InsideTax Magazine
now available in digital version that can be
downloaded from our website with access
more rapid and easier.
magazine version
99
99
99
99
99
65%
Modern lifestyle
Environmental friendly
Ease of access
Fun and attractive
Free
D
igital reading will completely
take over. It’s lightweight and it’s
fantastic for sharing. Over time it will
take over.
-BILL GATES-
35%
digital
print
*based on readers survey, March 2014
We are the 1st Digital Tax
Magazine in Indonesia
9
2014 MEDIA PROFILE
With
transform to
digital version,
InsideTax
Magazine
expect to be
embracing
more readers.
InsideTax
magazine
not only links
with our
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our market
InsideTax Magazine has a huge potential market to
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As digital media which has more than 7,500 valid
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2
Inside Tax | Edisi 14 | Maret 2013
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New online collection:
International Tax Structuring
Decision making is easier when you have all the facts
Ford
Lexis
A Collection of Matthew Bender's Tax Titles ad_Layout 1 12/23/13 4:54 PM Pag
Structuring your business in a tax-efficient
manner can be challenging. What’s
more, keeping track of all current changes
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This latest release of Foreign Tax & Trade Briefs - International
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Investors’ Guide to the Chinese Tax
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IBFD, Your Portal to Cross-Border Tax Expertise
ISBN: 978-076-984-780-1
This practical, one-volume treatise offers comprehensive coverage
of the Chinese tax rules from the perspective of the business
investor, aims to provide a systematic explanation of Chinese tax
rules, and introduces tax structuring methods for the investor to
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IBFD
Lexis Guide to FATCA Compliance
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Develop the best practice compliance strategy, starting by
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One of the hottest topics in international tax today, transfer pricing
rules are an inescapable part of doing business internationally and
this title provides an in-depth analysis of the US rules. It is designed
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This title features in-depth analysis of all relevant Internal Revenue
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text of every U.S. income tax treaty, as well as key features such as
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Tax Havens of the World
ISBN: 978-082-051-722-3
Examine tax havens in more than 70 areas around the world with this
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to: gain a foothold in a specific tax haven, qualify for investment and
capital incentives, insulate profits, plan a business or trust, offshore
banking units, limited partnerships and venture capital enterprises,
know where to transfer funds for lowest withholding rates, captive
insurance company, bank or trust, and more! A must-read.
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