Measuring the urgency of tax administration reform in Indonesia

Andi Derma Purba, R. Salomo
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引用次数: 1

Abstract

This research aims to explore the latest developments in taxation and describe why Indonesia must implement tax reform. The primary focus is on the state revenue generated by the tax sector over the last ten years, tax ratios, and the extent of the state's losses due to tax abuse in Southeast Asia. The research uses a constructive philosophy and paradigm with a qualitative approach. It employs explanatory research, with library research as a data collection technique. The findings indicate that significant measures are required to reform Indonesia's tax administration to increase state revenues from taxes, raise the tax ratio, and reduce the amount of state losses due to tax abuse. The complex tax administration system leads to tax avoidance and abuse, reducing the state's revenue and causing the tax ratio to be low. The government needs to organize the workings of the tax system using the principles of equality, simplicity, and justice. The research results are addressed to the government as regulators and policymakers, as well as to taxpayers and the public as policy implementers. Taxpayers and the public can comply with their tax obligations without hesitation because the tax system is strong, credible, and accountable.
衡量印度尼西亚税务管理改革的紧迫性
本研究旨在探讨税收领域的最新发展,并说明印尼必须实施税收改革的原因。研究的主要重点是过去十年中税收部门为国家创造的收入、税收比率以及东南亚国家因滥用税收而造成的损失程度。本研究采用了建设性的理念和范式,以及定性的方法。研究采用了解释性研究,以图书馆研究作为数据收集技术。研究结果表明,需要采取重大措施改革印尼的税收管理,以增加国家税收,提高税收比率,减少滥用税收造成的国家损失。复杂的税收征管体系导致了避税和滥用税权,减少了国家税收,造成税率偏低。政府需要以平等、简单和公正的原则来组织税收制度的运作。研究成果既面向作为监管者和政策制定者的政府,也面向作为政策执行者的纳税人和公众。纳税人和公众能够毫不犹豫地履行纳税义务,是因为税收制度是强有力的、可信的和负责任的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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