Tax payers<\/p>\n
Director General of Tax Fuad Bawazier has stated that there
\nare still many informal sectors, such as food stalls, which have
\nnot been made subject to taxation even though their turnover can
\nreach trillions of rupiah. Besides food stalls, there are still
\nmany shops, kiosks and occupants of luxury houses in Jakarta
\nwhich have not been registered as taxpayers.<\/p>\n
To intensify and broaden the collection of outstanding taxes
\nwith respect to small and medium-sized businesses, I wish to
\npropose that the Directorate General of Tax launch the following
\nprograms:<\/p>\n
1. Area control, known in Dutch colonial times as the external
\nservice, should be reintroduced. During the Dutch colonial rule,
\nofficers of the external service would take turns every year
\nregistering taxpayers from street to street in the entire area
\noverseen by a particular tax inspection office (now the tax
\nservice).<\/p>\n
These external service officers had in their possession a
\ndetailed map of the area they were in charge of. They would come
\nto every house in the street and take down the names of the
\noccupants in a certain house and what they did for a living.
\nThose having a means of earning a living would be registered as
\ntaxpayers. These officers would keep track of the people they
\nnoted and would keep record of any changes occurring to these
\npeople from year to year.<\/p>\n
In those times, a given area would be under the supervision of
\na tax inspector, who would keep detailed records of the condition
\nof taxpayers in his area. As far as I know, this external service
\nwas scrapped during the organization of the Directorate General
\nof Tax a long time ago.<\/p>\n
2. Associations of businesspeople and professionals of the same
\ntrade should be set up in an area overseen by a tax service.
\nThese associations should cooperate with the Directorate General
\nof Tax and the chamber of commerce and industry, and take as
\ntheir model the tax return guidance system already successfully
\nimplemented in Japan.<\/p>\n
In this way, income tax may be collected through these
\nassociations. The governing boards of these associations would
\nprovide tax return guidance and discuss matters related to this
\nduring its deliberations. The associations would also assume
\nresponsibility for the collection of taxes. In this way, taxes
\nwould be collected on the basis of democracy and mutual help
\ninvolving active participation of the taxpayers. The Directorate
\nGeneral of Tax would simply supervise the system's implementation
\nby assigning some tax officers (or, perhaps, retired tax
\nemployees) to help the associations.<\/p>\n
3. In order for these first two proposals to be realized, it
\nwould be necessary to simplify the administrative and procedural
\nsystems of taxation.<\/p>\n
The realization of all of these ideas would mean that tax
\ncollection would be the joint concern of both the Directorate
\nGeneral of Tax and all Indonesian people who are willing to pay
\ntaxes of their own accord. This system, which has been
\nsuccessfully implemented in Japan since 1948, is worth imitating
\nhere. In Japan all statutory bodies and private citizens, without
\nexception, pay taxes. They have a high sense of nationalism and
\ndiscipline in tax matters.<\/p>\n
If we wish to be successful in our national development, we
\nshould take the Japanese as our models in this respect. It must
\nalways be remembered that we have our own Pancasila philosophy
\nwhich recognizes deliberations for a consensus.<\/p>\n
SUHARSONO HADIKUSUMO<\/p>\n
Jakarta<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/tax-payers-1447899208", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }