Sebuah Pelajaran Dari Pelaksanaan Reformasi Pajak di Indonesia dan Vietnam

  • Abdul Rahman STIA LAN Bandung
Keywords: Tax reforms, phase of reforms, lesson of reform, tax revenue, tax ratio

Abstract

1997 Asian crisis brought ASEAN countries in condition where banking system damaged, GDP dropped and the exchange rate plunged. Taxation became ‘rescuer’ to overcome financial deficit and stable economy. Improvements in taxation are realized by tax reforms. In ASEAN, tax reforms have been undertaken since 1980s and they have significant contribution to increase tax revenue and to improve tax ratio. Specifically, we highlight Vietnam as the highest ratio and Indonesia as the lowest ratio. This paper explores the elements of innovation in tax reforms between Indonesia and Vietnam in order to seek the key of success factor of Vietnam in tax ratio. Our study found several interesting points. Firstly, tax reforms in Indonesia and Vietnam have similarity approaches, namely focusing on the policy and administration reforms. Secondly, for both countries, tax reforms have contributed in increasing tax revenue. Thirdly both countries highlight the role of tax reforms in enlarging the function of government in allocating state budget for social expenditure. Finally, we underscore the appreciation of government for society as taxpayers in the form of large allocation for public interests as a key success factor in increasing tax ratio in Vietnam.

Keywords: Tax reforms, phase of reforms, lesson of reform, tax revenue, tax ratio

Krisis di Asia pada tahun 1997 telah membawa negara-negara di ASEAN pada kondisi di mana sistem perbankan rusak, PDB turun dan nilai tukar mata uang jatuh. Perpajakan datang sebagai penyelamat untuk mengatasi krisis keuangan dan membuat perekonomian menjadi stabil. Perbaikan-perbaikan di sektor pajak diwujudkan melalui reformasi perpajakan. Di ASEAN, reformasi perpajakan telah dilaksanakan sejak tahun 1980 dan secara signifikan memberikan kontribusi untuk meningkatkan penerimaan pajak dan memperbaiki rasio pajak. Secara spesifik kami menggarisbawahi Vietnam sebagai negara dengan rasio pajak tertinggi dan Indonesia dengan rasio pajak terendah. Paper ini menggali elemen-elemen inovasi pada reformasi pajak di antara Indonesia dan Vietnam untuk mencari factor kunci kesuksesan rasio pajak di Vietnam. Studi kami menemukan beberapa poin penting. Pertama, reformasi pajak di Indonesia dan Vietnam mempunyai pendekatan yang sama yaitu fokus terhadap reformasi kebijakan dan administrasi. Kedua, bagi kedua negara, reformasi pajak telah berperan dalam meningkatkan penerimaan pajak. Ketiga, kedua negara menggarisbawahi peran reformasi pajak dalam meningkatkan fungsi negara dalam pengalokasian keuangan negara untuk pengeluaran sosial. Terakhir, kami mencatat penghargaan pemerintah terhadap masyarakat sebagai pembayar pajak dalam bentuk alokasi dana yang besar untuk kepentingan masyarakat sebagai faktor kunci kesuksesan peningkatan rasio pajak di Vietnam.

Kata Kunci: Reformasi pajak, tahapan reformasi, pelajaran dari reformasi, penerimaan pajak, rasio pajak

Downloads

Download data is not yet available.

References

Abimanyu, Anggito. (2003). Reformasi Perpajakan. Jakarta: Salemba Empat.

Alm, James. (1996). What is an optimal tax system. National Tax Journal 49.1: 117-133.

Arifin, Gusfahmi. (2016). Perlunya Reformasi Pajak. Website Direktorat Jenderal Pajak.

Bawazier, Fuad. (2011). Tax Reform in Indonesia. Journal of Legislation of Indonesia, Vol.8, No.1.

Bernardi, Luigi. (2005). Tax systems and tax reforms in new EU members. Vol. 51. Routledge.

Bird, Richard M. (2004). Administrative Dimensions of Tax Reform. Asia-Pacific Tax Bulletin, 134-150.

Brondolo, Jhon, Carlos Silvani, Eric Le Borgne, and Frank Bosch. (2008). Tax Administration

Reform and Fiscal Adjustment: The Case of Indonesia (2001-2007). Journal of Economics.

Burgess, Robin, and Nicholas Stern. (1993). Taxation and development. Journal of Economic Literature 31.2: 762-830.

Chan, Nguyen, Madanmohan Ghosh, and John Whally. (1999). Evaluating Tax Reform in Vietnam Using Genera Equilibrum Methods. Viet-Jpm.Wpd.

Directorate General of Taxation. (2009). Annual Report, Ministry of Finance Jakarta.

Directorate of Forming State Budget. (2013). The Basics of Practice of Forming State Budget in Indonesia. Directorate General of Budget, Ministry of Finance.

Duc, Nguyen Cao and Go Yamaha. (2009). Tax System Reforms in Japan: Lesson for Vietnam. Final Report. Nikkei (Nihon Keizai Shimbun), Inc. Japan Center for Economic Research (JCER), Tokyo Japan.

Erata, I Made Gde. (2004). “Modernization of Taxation,” One Day Seminar, Revision of Laws of Tax General Provisions, Income tax and Value Added Tax, Multi Utama Development Centre.

Feldstein, M. (1976). On The Theory Of Tax Reform. Journal of Public Economics 6, 77104.

Gill, Jit. B.S. (2003). The Nuts and Bolts of Revenues Administration Reform.

Gillis, Malcolm. (1989). Tax Reform in Developing Countries. Duke University Center for International Development. Duke University Press: Durham.

Ikhsan, Mohamad, Ledi Triadi, Syarif Syahrial. (2005). The New Indonesian Tax Reform Initiatives: Mediating Two Competing Proposal, Jakarta.

IMF Report. (1996 – 2014).

Islam, Azizul. Issues in Tax Reforms (2001). Asia-Pacific Development Journal, Vol.8, No.1: 1-12.

Kiswara, Endang. (2006). Article of Tax Reform in 2006 and Discourse of Ideal Public Policy in Good Governance Era, Congress ISEI XVI in Manado.

Laurence, Henry. (1999). Financial System Reform and the Currency Crisis in East Asia. Asian Survey. Vol.39 No.2: 348-373.

Mansfield, Charles Y. (1987). Tax Administration in Developing Countries, an Economic Perspective. IMF Working Paper 87/42 (Washington: International Monetary Fund).

Mas’oed, M. (1994). Negara, Kapital, dan Demokrasi. Yogyakarta: Liberty.

McLure, C.E. Jr. (1990). Appraising Tax Reform, In M. Boskin and C.E. McLure, eds., World Tax Reform Case Studies from Developed and Developing Countries, San Francisco: ICS Press. Ministry of Finance, 2012. State Budget, Monetary Development, and Finance
Agencies.

Mundle, S. (1998). Tax reforms in Vietnam: A selective Analysis. High Level Symposium on Tax Reforms. Hanoi.

Mundle, Sudipto. (1988). Tax Reform in Vietnam: A Selective Analysis. Program Department – West.

Nasucha, Chaizi. (2004). Reform of Public Administration, Theory and Practice: Published by PT Gramedia Widiasarana, Indonesia.

Nasution, ChairudinSyah. (2003). Analysis of Potency and Revenue Growth of Income tax in Indonesia for Period of 1990-2000. Study of Finance and Economy, Vol.7, No.2.

Norregaard et al. (2015). Tax Reform in Vietnam Issues for 2011-2015. Fiscal Affairs Department.

Pandiangan, Liberti. (2008). Modernization and Reform of Tax Service Based on New Laws. PT. Elex Media Komputindo, Gramedia Group, Jakarta.

Perry, Guillermo, and John Whalley. (1995). Tax Reform and Structural Change. London: Macmillan.

Poernomo, Hadi. (2004). Reform of Tax Administration in Fiscal Policy: Thingking, Concept, and Implementation. Kompas.

Pratama, Wahyudi. (2010). Development of Taxation in Indonesia.

Quang, Ngo Dinh and Nguyen Tien Dung. (1997). Tax Reform in Vietnam. Vietnam Socio-Economic Development, No.10 Summer.

Riphat, Singgih, Mohamad Nasir & Purwoko. (2017). Penerimaan Perpajakan: Merespon Pencapaian dan Tantangan Perubahan Ekonomi.

Rizal, Yond. (2008). Lessons from Indonesian Tax Administration Reform Phase 1 (2001-2008): Does Good Governance Matter? Limit of Good Governance in Developing Countries.

Sahdani, Djazoeli. (2005). Toward Good Governance Through Modernizing Tax. Business of Indonesia.

Setiyaji, Gunawan and Hidayat Amir. (2005). Evaluation of Performance of Indonesia’s Tax System. Journal of Economy, University of Indonusa EsaUnggul-Jakarta.

Shome, P. (2006). The control of tax evasion and the role of tax administration. In Luigi Bernardi, A. F. A. P. S. (Ed.) Tax Systems and Tax Reforms in South and East Asia. Oxon, Routledge.

Shukla et al. (2011). Tax reform in Vietnam: Toward a More Efficient and Equitable System. Poverty Reduction and Economic Management Unit East Asia and Pasific Region. The World Bank.

Silaban, Reinhard. (2010). The influence of Tax Reform in1983, 1994, dan 2000 Toward Tax Revenue. Thesis of University of Indonesia.

Suandy, Erly. (2002). Tax Law. Jakarta: Salemba Empat.

Suhardjito. (2006). Tax Reform in order to Improve Tax Compliance, Good Governance Including Self-Sufficient Nation. Forum of Management, Vol.13, No.03.

Tanzi, V. (1992). Introduction, in V. Tanzi, ed., Fiscal Policies in Economies in Transition, Fiscal Affairs Department, International Monetary Fund, Washington, D.C. Uppal, J.S, 2003. Tax Reform in Indonesia. Gajah Mada University Press.

Toye, John. (2000). Fiscal Crisis and Fiscal Reform in Developing Countries. Cambridge Journal of Economics: 24, 21-24.

Uppal, J.S. (2003). Tax Reform in Indonesia. Gajah Mada University Press.

Usman, Marzuki. (2008). Fiscal Policy: Thinking, Concept, and Implementation.

Willenbockel, Dirk. (2011). Environmental Tax Reform in Vietnam. Institute of Development Studies. University of Sussex. Brighton BN1 9 RE-UK.

Yoo, Ilho. (2000). Experience with Tax Reform in the Republic of Korea. Asia-Pacific Development Journal: Vol. 7, No. 2, 75-104.
Published
2017-09-11
How to Cite
Rahman, A. (2017, September 11). Sebuah Pelajaran Dari Pelaksanaan Reformasi Pajak di Indonesia dan Vietnam. Jurnal Borneo Administrator, 13(1), 73-88. https://doi.org/https://doi.org/10.24258/jba.v13i1.276
Section
Articles