Reposisi Lembaga Perpajakan  

Oleh:

Subarsono, A.G.

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: JKAP: Jurnal Kebijakan dan Administrasi Publik vol. 08 no. 02 (Nov. 2004), page 55-67.
Topik: Tax Ratio; National Revenue; Reforming the Tax Organization

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ65 Non-tandon: 2 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Tax is one of the most crucial areas of government, especialiy in promoting national revenue and regulating the national economy. According to the current sociopolitical context, the effective use of tax is expected to overcome economic crisis and to reduce the local government’s financial burden in imp lementing local autonomj. Based on empirical data, tax ratio in Indonesia is still lower than other neighboring countries, such as: Singapore, Malaysia, and Thailand. Therefore Indonesia urgently needs to reform its’ tax organization (Direktorat Jendral Pajak). Besides that, the position of tax organization under the Department of Finance is improper due to the differing functions of the tax organization and the Department of Finance. The Department of Finance formulates national budget and maintains public asset while the tax organization collects money and ensures citizen compliance. This article argues about the importance of reforming the tax organization becoming a national tax ageng directly under the President and thus having more autonomy and power, as well asa reduction of political intervention from other departments.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali