Indonesia Taxation Quarterly Report

2019 – I

Foreword
Table of Contents
Abbreviation
ADB Asian Development Bank
AEoI Automatic Exchange of Information
BEPS Base Erosion and Profit Shifting
CFC Controlled Foreign Company
DGT Directorate General of Taxes
EU European Union
GDP Gross Domestic Product
IdeA Indonesian e-Commerce Association
IMF International Monetary Fund
MLA Mutual Legal Assistance
OECD Organisation for Economic Co-operation and Development
PE Permanent Establishment
PMK Minister of Finance Regulations
RDG Governor Council Meeting
TBEP Tax on Base-Eroding Payments
US United States
VAT Value Added Tax
WEO World Economic Outlook
Executive Summary
I. SURVEY OF RECENT DEVELOPMENTS
A. Macro Fiscal Framework
Moving onward, the Indonesian economy departs from 5.17% growth in 2018. Domestic
demand and infrastructure development will continue their role as the engines for the economy
amidst this year’s global economic uncertainty. The external risk mainly originates from the
trade tension between the United States (US) and China, which could weaken the external
sector and dampen commodity prices.
Internally, uncertainty lies in the rising political tensions prior to the general election. Pre-
election might result in less predictable economic climate, increase the possibility of costly-to-
undo investments being postponed until the election. The business sector needs to be
convinced of the continuity of the existing regulation and the direction of governments’ acts in
regulating the economy and anticipating the upcoming economic challenges.
Nevertheless, the government is optimistic about accomplishing an economic growth of
between 5.2 to 5.6% in 2019. International institutions like IMF, World Bank, and ADB forecast
such growth to be 5.2%, unchanged despite the revision of world economic growth projection
from 3.5% to 3.3% in 2019 (WEO). Inflation is set to reach 2.5-4.5% with the Rupiah exchange
rate assumed to be at IDR14,500/USD.
Last year, in terms of household consumption, the highest growth was mostly from hotel and
restaurants (5.74%), followed by transportation and communication (5.47%). Meanwhile, the
highest investment growth was attained by machine and equipment (19.54%).
For the first quarter of this year alone, Bank Indonesia expects the economy to grow by 5.13%
(yoy), higher than the first quarter of 2018, which amounted to 5.06%. The strengthening of the
economic growth is sustained by domestic demand through the growth of consumption and
purchasing power as indicated by increased retail sales, in particular, food, beverage and
clothing products, as well as the increase in motorcycle sales. On the government side, spending
also increased to hold the election.
Meanwhile, inflation has been relatively low, reaching 2,87%, 2.57% and 2,48% (yoy) in
January, February and March 2019 respectively, approaching the lower bound BI’s target band
of 2.5 to 4.5 percent. In terms of month to month, price inflated by 0.32% in January, deflated by
0.08% in February and inflated again by 0.11% in March. Thus, in the first quarter, inflation has
so far reached 0.35%. The inflation was mainly contributed by food products, cigarettes, garlic
and red onion, cayenne pepper, and air transportation. On the contrary, lower prices may be
found in certain groceries, such as meat, egg, and rice.
On the fiscal ground, it seems clear that the policies will remain supportive. The government’s
2019 budget sets the deficit equal to 1.8% of GDP, unchanged from 2018. It sets public
infrastructure expenditure 17% higher, with prioritization on investments with high returns.
Moreover, an additional allocation is given to disaster risk management and mitigation. It then
depends on the government’s effort in collecting revenue–particularly tax– to ensure timely
implementation.
Taking our external transactions into consideration, our trade balance on February and March
2019 seemed positive, the highest since September 2018. However, it is noteworthy that this
 resulted from downward movement from both export and import performance, where higher
decrease came from the latter. The export itself only reached US$40.51 billion in the first
quarter of 2019, 8.5% lower compared to the first quarter of 2018. As a result, our trade
balance in the first quarter of 2019 showed a deficit of US$190 million, worse compared to the
first quarter of 2018, which produced a surplus US$280 million.
Internationally, global confidence in the Indonesian economy seems to have grown this quarter.
On Thursday, 14 March 2019, Indonesia received a sovereign credit rating on BBB from Fitch
Ratings. Their rating was based on relatively good economic growth prospect and manageably
low government debt expense. Domestic demand is expected to be stable amidst unstable
export performance caused by lower global demand.
Monetarily, based on the Governor Council Meeting (RDG), the benchmark interest rate is set to
remain at 6% to preserve external stability. Meanwhile, the deposit facility rate and lending
facility rate are also set to remain at 5.25% and 6.75% consecutively. 1
Macroprudential policy is preserved to accommodate economic activity and strengthen the
financing capacity of the economic actors. In addition, Bank of Indonesia also continues to step
up the coordination with the government and related institutions.
Regarding our exchange rate, Rupiah slowly depreciated again in March after enjoying uprising
period in the previous quarter until February 2019. By the end of March 2019, it briefly reached
IDR14,173/USD, which was 1.64% stronger compared to the end of 2018 (IDR14,409/USD).
Onwards, Indonesia still offers strong economic fundamentals with robust spending growth
from the middle-income population. The upcoming General Election might cause short-term
instability but afterwards, investments could continue to spur if structural reforms remain as
the government’s agenda. To maintain sustainable and inclusive growth in the long run,
strengthening of competitiveness, human capital development, and economic resilience
preservation will be required.
Thus, this development illustrates that there is room for the government to expand the tax base
resulting from the growth of economic activies. This is possible, given our tax buoyancy is in a
positive trend (see Appendix). Undoubtedly, extra effort is required to ensure that the growth
does not enlarge the shadow economy which is undetected by the tax system.
Furthermore, as stated in the 2019 Government Work Plan, macroeconomic policies are
directed at maintaining economic stability amidst the political year, one of which is by
balancing the achievement of tax revenue targets and tax revenue efforts. 2 It can be seen that
this effort materialized in the form of accelerating restitution for the industrial sector so as not
to reduce the distortion against business people’s smooth flow of cash.
More specifically, in the context of fiscal policy, the government seeks to encourage investments
and competitiveness in order to realize quality growth. 3 The implementation is carried out by
improving tax regulations. Consequently, the government has issued several new rules, such as
1
LPEM FEB UI, “Macroeconomic Analysis Series: BI Board of Governor Meeting” (2019).
2
Lampiran I Peraturan Presiden Republik Indonesia Nomor 72 Tahun 2018 Tentang Rencana Kerja Pemerintah
Tahun 2019: II-23.
3
Lampiran I Peraturan Presiden Republik Indonesia Nomor 72 Tahun 2018 Tentang Rencana Kerja Pemerintah
Tahun 2019: V-21-22.
 PMK 32/2018 to strengthen the competitiveness of service exports and PMK 35/2018 to
provide clearer certainty regarding the criteria of permanent establishments. However, the
government still has numerous tasks pertaining to to the formulation of legislation, such as e-
commerce tax rules, revisions to tax laws, and the strengthening of local taxes. 4
B. Revenue Performance
Per akhir Februari di tahun 2019, pendapatan negara yang bersumber dari penerimaan
perpajakan mencapai Rp177,24 triliun. Komponen penerimaan perpajakan ini terdiri dari
penerimaan pajak serta penerimaan kepabeanan dan cukai, baik yang dikelola oleh Direktorat
Jenderal Pajak (DJP), Direktorat Jenderal Bea dan Cukai (DJBC) serta kolaborasi antara
keduanya.5 Realisasi penerimaan perpajakan ini mencapai 9,92% dari target APBN tahun 2019
di mana pertumbuhannya mencapai 9,97% dibandingkan realisasi periode yang sama APBN
tahun lalu. Perbandingan kinerja pendapatan negara dari sektor perpajakan tersebut dapat
dilihat pada figur berikut.
Figur 1 - Perbandingan Penerimaan Perpajakan Periode Januari dan Februari 2019 serta
Rata-Rata Lima Tahun Sebelumnya (Triliun Rupiah dan Persentase) 6

177.24 10.41%
9.92%
150.89

5.79%
89.76
84.51 5.02%

Januari Februari Januari Februari

Akumulasi 2019 Rerata Akumulasi 2014-2018 Proporsi terhadap Target APBN 2019 Rerata Proporsi terhadap Target APBN 2014-2018

Sumber: Kemenkeu dan Berbagai Sumber diolah oleh DDTC Fiscal Research

4
Ibid.
5
Jenis pajak yang dikelola bersama DJP dan DJBC adalah Pajak dalam Rangka Impor (PDRI) di mana DJBC merupakan
pihak yang melakukan pengumpulan.
6
Penerimaan pajak di tahun 2017 memasukkan data penerimaan pajak dengan Tax Amnesty dan Revaluasi
Aset.
 1. Penerimaan Sektor Pajak
Pada bulan Januari 20019, realisasi penerimaan pajak mencapai Rp86,00 triliun atau 5,45%
dari target APBN 2019 dengan pertumbuhan sebesar 8,82 persen dibandingkan Januari 2018.
Lebih lanjut, untuk bulan Februari 2019, realisasi penerimaan negara dari sektor pajak ini
berkontribusi sebesar 10,20% dari target APBN 2019 dengan penerimaan sebesar Rp160,84
triliun. Perbandingan kinerja penerimaan pajak di dua bulan ini dibandingkan dengan periode
yang sama pada kurun waktu lima tahun terakhir ditunjukkan pada figur berikut.

Figur 2 - Perbandingan Penerimaan Pajak Periode Januari dan Februari 2019 dan Rata-
Rata Lima Tahun Sebelumnya (Triliun Rupiah dan Persentase) 7

160.8
10.40%
10.20%

134.9

86.0
5.45% 5.52%

71.6

Januari Februari
Januari Februari
Proporsi terhadap Target APBN 2019 Rerata Proporsi terhadap Target APBN 2014-2018
Akumulasi 2019 Rerata Akumulasi 2014-2018

Sumber: Kemenkeu dan Berbagai Sumber diolah oleh DDTC Fiscal Research

Penerimaan pajak yang tercatat di bulan Januari dan Februari 2019 masing-masing mencatat
pertumbuhan sebesar 8,82% dan 4,66% (yoy 2018 – 2019). Capaian untuk bulan Februari 2019
tercatat sangat melambat dikarenakan pertumbuhan pada tahun sebelumnya dapat mencapai
hingga 13,48%.8 Kinerja fiskal pada dua bulan kuartal pertama di tahun ini kemudian dapat
menjadi pertanda bahwa akan terbukanya risiko shortfall – selisih kurang antara realisasi dan
target – penerimaan pajak pada tahun 2019.
Apabila dibandingkan pada tahun sebelumnya, pertumbuhan positif penerimaan pajak pada
periode yang sama tersebut salah satunya ditopang oleh pertumbuhan penerimaan Pajak
Pertambahan Nilai (PPN) dan Pajak Penjualan Barang Mewah (PPnBM) yang tumbuh 18,02%.
Namun demikian, pada tahun ini penerimaan PPN di dua bulan pertama pertumbuhannya
terkontraksi drastis hingga mencapai -10,40%. Pada bulan Januari tahun ini pun penerimaan
PPN dan PPnBM juga telah menurun drastis di mana hanya berkisar sebesar Rp29,26 triliun
dengan pertumbuhan sebesar -9,17%. Padahal, target APBN untuk dua jenis pajak tidak
langsung di tahun 2019 mencapai 42% dari total penerimaan pajak.
Dua jenis pajak yang pertumbuhannya cukup menggembirakan hingga akhir bulan Februari lalu
adalah PPh dari sektor migas serta Pajak Bumi dan Bangunan (PBB) dan pajak lainnya.
7
Ibid.
8
Kementerian Keuangan, APBN Kita: Kinerja dan Fakta (Jakarta: Maret 2018), 5 – 6.
 Pertumbuhan keduanya menunjukkan angka dua digit. Namun demikian, penerimaan kedua
jenis pajak ini tidak terlalu signifikan secara proporsional di mana keduanya hanya
berkontribusi sekitar 8% dari total penerimaan pajak keseluruhan untuk periode Januari
hingga Februari 2019. Kinerja penerimaan pajak secara keseluruhan dapat dilihat pada figur
berikut.
60 60% Figur 3 -
50%
50
Realisasi (Triliun Rupiah)

40%
40
30%

30 20%

10%
20
0%
10
-10%

0 -20%
PPh PPN dan PPnBM PBB dan Pajak Lainnya

Realisasi Januari Realisasi Februari Growth Januari yoy Growth Februari yoy

Sumber: APBN Kita (2019), diolah

Apabila dilihat secara lebih terperinci berdasarkan penerimaan untuk per jenis pajak, jenis
pajak utama yang selama ini menjadi penopang penerimaan yakni PPh Pasal 25/29 Badan
menunjukkan kinerja yanng cukup baik dengan pertumbuhan double digit sebesar 40,44%. Hal
ini menunjukkan bahwa ketergantungan penerimaan dari jenis pajak ini masih tinggi.
PPh Pasal 25/29 Badan juga merupakan kontributor terbesar dari total penerimaan pajak
negara. Kontribusinya berkisar dari 15% hingga 18% pada kurun waktu beberapa tahun
terakhir di mana jenis pajak yang sama namun untuk Orang Pribadi (OP) hanya berkontribusi
sebesar kurang dari 1% walaupun pertumbuhan penerimaannya tergolong tinggi di awal tahun
ini. Data pertumbuhan per jenis pajak dapat dilihat pada tabel berikut.

Growth yoy 2019

TYPE OF TAX
January February
Income Tax
Income Tax Article 25/29 57.12% 40.00%
* Corporate 58.87% 40,44%
* Individual 19.33% 28,17%
Final Income Tax 19.89% 15.67%
Income Tax Article 21 14.51% 10.65%
Value Added Tax
 Growth yoy 2019
TYPE OF TAX
January February
Domestic VAT -19.49% n.a
Tax on Import
Import VAT 5.96% 0.79%
Import Sales Tax on Luxury
-42.65% -23.58%
Goods
Import Income Tax Article 22 13.53% 3.96%
Total of Other Tax on Import 7.22% 1.16%

Ditinjau dari sisi sektoral, penerimaan pajak bulanan dapat ditinjau dari enam sektor. Keenam
sektor tersebut tersebut ialah sektor perdagangan, industri pengolahan, jasa keuangan,
konstruksi dan real estat, transportasi dan pergudangan, serta sektor pertambangan. 9 Pada
bulan Januari, keenam sektor ini mengumpulkan penerimaan pajak sebesar Rp62,91 triliun dan
pada bulan Februari ialah sebesar Rp56,73 triliun. Total kontribusinya mencapai 8% dari target
penerimaan pajak di APBN 2019.
In terms of sector, monthly tax revenue can be viewed from six sectors. The six sectors are
trade, processing industry, financial services, construction and real estate, transportation and
warehousing, and the mining sector. In January, the six sectors collected tax revenues of Rp
62.91 trillion and in February it was Rp 56.73 trillion. Its total contribution reaches 8% of the
tax revenue target in the 2019 State Budget.
Berdasarkan rata-rata penerimaan pajak sektoral pada tahun 2014 hingga 2018, industri
pengolahan merupakan penyumbang pajak terbesar. Pada lima tahun terakhir, sektor ini
menyumbang penerimaan pajak sebesar Rp311 triliun di mana nilainya adalah berkisar 20
hingga 30 persen dari total penerimaan pajak sektoral dalam kurun waktu tersebut. Namun
demikian, pertumbuhan penerimaan pajak sektor ini tumbuh negatif di bulan Januari dan
Februari 2019 yakni masing-masing sebesar -16,2% dan -11,3%.
Based on the average sectoral tax revenues from 2014 to 2018, the processing industry is the
largest tax contributor. In the last five years, this sector contributed to tax revenues of Rp311
trillion, where the value ranged from 20 to 30 percent of total sectoral tax revenues in that
period. However, the growth of tax revenue in this sector grew negatively in January and
February 2019, which were -16.2% and -11.3% respectively.
Pertumbuhan penerimaan pajak enam sektor ini di bulan Januari menunjukkan nilai yang
positif walau cenderung mengalami perlambatan. Namun, secara akumulasi kedua bulan ini,
pertumbuhan pajak sektoral ditopang oleh pertumbuhan penerimaan pajak di sektor
pertambangan dan penggalian (30,7%), transportasi dan pergudangan (27,6%), serta jasa
keuangan (27,5%). Kinerja penerimaan pajak per sektor pada kedua bulan ini ditunjukkan oleh
figur berikut.

9
Berdasarkan informasi yang terdapat pada APBN Kita sebagai dokumen resmi pemerintah.
The growth of tax revenues in these six sectors in January showed a positive value despite
tending to slow down. However, in the second accumulation this month, sectoral tax growth
was supported by growth in tax revenues in the mining and quarrying sector (30.7%),
transportation and warehousing (27.6%), and financial services (27.5%). The performance of
tax revenue per sector in the second month is shown by the following figure.

Figur 4 - Kinerja Penerimaan Pajak Sektoral Periode Januari dan Februari 2019
Figure 4 - Sectoral Tax Revenue Performance for the January and February 2019 periods
25 35%
20 25%
15 15%
Realisasi (Triliun Rupiaah)

10 5%
5 -5%
0 -15%

Realisasi Januari
Realisasi Februari
Pertumbuhan Penerimaan Pajak Sektoral Januari (yoy)
Pertumbuhan Penerimaan Pajak Sektoral Februari (yoy)

Sumber: APBN Kita (2019), diolah

Source: Our State Budget (2019), processed

2. Penerimaan Sektor Bea dan Cukai

2. Acceptance of the Customs and Excise Sector
Komponen penerimaan kepabeanan dan cukai adalah dari pajak perdagangan internasional
berupa bea masuk dan bea keluar serta penerimaan cukai. Penerimaan cukai sendiri berasal
dari cukai hasil tembakau (CHT), minuman mengandung etil alkohol (MMEA), dan etil alkohol
(EA).
Components of customs and excise receipts are from international trade taxes in the form of
import duties and export duties and excise receipts. Excise receipts are derived from excise on
tobacco products (CHT), beverages containing ethyl alcohol (MMEA), and ethyl alcohol (EA).
Penerimaan kepabeanan dan cukai hingga akhir bulan pertama tahun 2019 mencapai Rp3,76
triliun. Nilainya adalah 1,8% dari total target APBN 2019 sebesar Rp208,82 triliun. Apabila
 dibandingkan periode yang sama 2018 maka megalami pertumbuhan sebesar 6,63%.
Selanjutnya, penerimaan sektor kepabeanan dan cukai di bulan Februari mencatatkan
penerimaan sebesar Rp16,39. Secara bulanan, pertumbuhannya sangat signifikan yakni
mencapai 336%.
Customs and excise receipts until the end of the first month of 2019 reached Rp3.76 trillion. Its
value is 1.8% of the total target of the 2019 state budget of Rp.208.82 trillion. When compared
to the same period in 2018, the growth was 6.63%. Furthermore, the customs and excise sector
revenues in February recorded revenues of Rp16.39. On a monthly basis, the growth is very
significant, reaching 336%.
Untuk akumulasi penerimaan kepabeanan dan cukai hingga Februari, capaian tersebut
merupakan 7,85% dari target yang diamanatkan APBN tahun 2019. Perkembangan kinerja
penerimaan sektor bea dan cukai di dua bulan pertama tahun 2019 dibandingkan periode lima
tahun terakhir ditunjukkan figur berikut.
For the accumulation of customs and excise receipts until February, these achievements
constitute 7.85% of the target mandated by the 2019 State Budget. The development of the
performance of customs and excise sector revenues in the first two months of 2019 compared
to the last five years period is shown in the following figure.

Figur 5 - Perbandingan Penerimaan Bea dan Cukai Periode Januari dan Februari 2019 dan
Rata-Rata Lima Tahun Sebelumnya (Triliun Rupiah dan Persentase) 10
Figure 5 - Comparison of Customs and Excise Revenues for January and February 2019
Periods and Average Previous Five Years (Trillion Rupiah and Percentage)

16.40 8.91%
15.96

7.85%
12.88 6.93%

3.76
1.80%

Januari Februari Januari Februari

Akumulasi 2019 Rerata Akumulasi 2014-2018 Proporsi terhadap Target APBN 2019 Rerata Proporsi terhadap Target APBN 2014-2018

Sum
ber: APBN Kita (2019), diolah

Source: Our State Budget (2019), processed

10
Ibid.
Walaupun penerimaannya belum mencapai 10% apabila dibandingkan dengan periode yang
sama di tahun 2018, capaian ini tumbuh signifikan sebesar 119,05%. Besarnya penerimaan ini
didominasi oleh penerimaan bea masuk dan penerimaan cukai yang tumbuh positif. Namun
demikian, bea keluar yang merupakan pajak yang dikenakan atas ekspor menunjukkan
penurunan apabila dibandingkan secara tahunan.
Although the revenue has not reached 10% when compared to the same period in 2018, this
achievement grew significantly by 119.05%. The amount of this revenue is dominated by
positive import duty and excise revenue. However, the export duty which is imposed on exports
shows a decrease when compared to an annual basis.
Penerimaan cukai terakumulasi sebesar Rp10,08 triliun atau 6,09% target APBN tahun 2019.
Pertumbuhannya bahkan mencapai 768,89% dibanding penerimaan cukai bulan Februari
tahun 2018. Penerimaan cukai dan pertumbuhannya merupakan yang tertinggi dibandingkan
komponen penerimaan yang lain. Penerimaan cukai dari komoditas tembakau sendiri mencapai
Rp9,43 triliun ppada kurun waktu dua bulan ini Februari 2019. Penerimaan CHT ini mengalami
lonjakan signifikan sebesar 1.638,21% dibandingkan tahun 2018 serta mencapai 5,94% dari
target APBN 2019.
Excise receipts accumulated amounting to Rp10.08 trillion or 6.09% of the target of the
National Budget in 2019. Its growth even reached 768.89% compared to excise revenues in
February 2018. Excise revenues and growth were the highest compared to other revenue
components. Excise revenues from tobacco commodities alone reached Rp9.43 trillion in the
two months period February 2019. CHT's revenue experienced a significant surge of 1,638.21%
compared to 2018 and reached 5.94% of the 2019 State Budget target.
Kenaikan kontribusi CHT ini disebabkan oleh adanya pelunasan dari pembelian pita cukai yang
sudah dilakukan di Desember 2018 di mana jatuh tempo pembayarannya adalah pada bulan
Februari. pada Februari 2019. Hal ini merupakan implementasi dari Peraturan Menteri
Keuangan Nomor 57/PMK.04/2017 tentang Penundaan Pembayaran Cukai untuk Pengusaha
Pabrik atau Importir Barang Kena Cukai yang Melaksanakan Pelunasan dengan Cara Pelekatan
Pita Cukai (PMK No. 57/2017) yang menyebabkan adanya perubahan skema pembelian.
The increase in CHT's contribution was due to the repayment of the purchase of excise ribbons
that had been done in December 2018 where the payment due date was in February. on
February 2019. This is the implementation of the Minister of Finance Regulation Number 57 /
PMK.04 / 2017 concerning Delays in Payment of Excise for Factory Entrepreneurs or Importers
of Excise Goods that Carry Out Repayments by Attaching the Excise Tape (PMK No. 57/2017)
which causes changes to the purchase scheme.
Sementara itu, penerimaan cukai MMEA hingga Februari 2019 tercatat sebesar Rp610 triliun.
Kinerja tersebut mengalami pertumbuhan 3,89% dibandingkan periode yang sama tahun lalu
atau mencapai 12,12% dari target APBN 2019. Kinerja MMEA tersebut didorong oleh produksi
Golongan A yang mulai tumbuh sebesar 5,82% di Februari 2019 ini. Tabel berikut
menunjukkan kinerja penerimaan sektor bea cukai pada bulan Januari dan Februari 2019.
Meanwhile, MMEA excise receipts up to February 2019 were recorded at Rp610 trillion. This
performance grew 3.89% compared to the same period last year or reached 12.12% of the 2019
State Budget target. The MMEA's performance was driven by the production of Group A which
began to grow by 5.82% in February 2019. The following table shows the performance of
customs sector revenues in January and February 2019.

Jenis Realisasi Distribusi Growth

Penerimaan (Triliun) Penerimaan yoy 2019
Sektor Bea dan
Cukai
Bea 6,32 38,5%
Bea Masuk 5,69 34,7% 4,76%
Bea Keluar 0,63 3,8% -29,49%
Cukai 10,08 61,5% 768,89%
Cukai Hasil 9,43 57,5% 1600%
Tembakau
(CHT)
Minuman 0,61 3,7% 3,89%
Mengandung
Etil Alkohol
(MMEA)
Etil Alkohol 0,02 0,1% -16,59%
(EA)
TOTAL 16,4 100%

C. Tax
1. Income Tax
Penurunan tarif PPh Badan dikhawatirkan akan memberikan goncangan jangka pendek
dari sisi fiskal
The reduction in corporate income tax rates is feared to provide a short-term fiscal
shock
Diskusi tentang rencana penurunan tarif pajak penghasilan (PPh) Badan kembali menghangat
menjelang Pemilihan Umum yang akan dilangsungkan pada 17 April 2019. Walaupun tergolong
kebijakan yang populer, eksekusi atas wacana penurunan tarif PPh Nadan kemudian harus
dilandasi oleh prinsip kehati-hatian. Hal ini didasarkan pada dua pertimbangan utama.
The discussion about the planned reduction in the income tax rate (PPh) returned to the body
ahead of the General Election which will be held on April 17, 2019. Although classified as a
popular policy, the execution of the discourse on the reduction of Nadan PPh rates must be
based on the precautionary principle. This is based on two main considerations.
Pertama ialah bahwa Indonesia merupakan negara yang dengan ukuran ekonomi yang
tergolong besar. Terlebih, sebagai negara yang sedang berkembang, Indonesia masih
membutuhkan penerimaan negara untuk keperluan pembangunan. Apabila dilihat lebih lanjut
dari berbagai sumber penerimaan negara, maka penerimaan pajak merupakan sumber yang
dominan. Oleh karena itu, penurunan tarif ini juga harus ‘ditandingi’ oleh kebijakan perluasan
basis pajak.
The first is that Indonesia is a country with a sizeable economic size. Moreover, as a developing
country, Indonesia still needs state revenues for development purposes. If further viewed from
various sources of state revenue, tax revenue is the dominant source. Therefore, this tariff
reduction must also be matched by the tax base expansion policy.
Kedua, apabila mengamati kondisi basis pajak yang ada di Indonesia, baik dari sisi subjek
maupun objek, dapat dikatakan bahwa basis pajaknya belumlah kuat. Hal ini kemudian dapat
berdampak apabila terjadi penurunan tarif yang signifikan. Penurunan tarif PPh Badan
dikhawatirkan akan memberikan goncangan jangka pendek dari sisi fiskal. Adapun,
penerimaan pajak PPh Badan selama ini menyumbang porsi cukup besar dalam struktur
penerimaan pajak nonmigas yang mencapai lebih dari 30%.
Second, when observing the condition of the tax base in Indonesia, both in terms of subject and
object, it can be said that the tax base is not yet strong. This can then have an impact if there is a
significant tariff reduction. The reduction in corporate income tax rates is feared to provide a
short-term fiscal shock. Meanwhile, corporate income tax revenue has contributed a large
portion in the structure of non-oil and gas tax revenues which reached more than 30%.
2. VAT
Di tengah lemahnya kinerja penerimaan PPN, pemerintah berencana memperlonggar
restitusi.
Amid the weak performance of VAT receipts, the government plans to relax restitution.
Realisasi awal tahun penerimaan Pajak Pertambahan Nilai (PPN) dinilai cukup mengecewakan.
Kinerja PPN di awal tahun 2019 sepertinya memang tidak sekencang tahun lalu. Dalam hal ini,
faktor impor dinilai cukup signifikan memberikan dampak bagi kinerja PPN tersebut walau
beberapa pihak menilai bahwa percepatan restitusi yang menyebabkan turunnya penerimaan
PPN di kuartal awal tahun ini.
The realization of the initial year of receipt of Value Added Tax (VAT) was considered quite
disappointing. The VAT performance at the beginning of 2019 seems not as fast as last year. In
this case, import factors are considered to have a significant impact on the performance of VAT,
although some parties consider that the restitution acceleration has caused a decline in VAT
receipts in the quarter earlier this year.
Berdasarkan data neraca perdagangan yang dirilis oleh Kementerian Perdagangan Republik
Indonesia, pertumbuhan impor per Februari 2019 tercatat negatif dibandingkan periode yang
sama di tahun sebelumnya. Impor migas menjadi penyebab terbesar di mana pertumbuhannya
mencapai -28,59%. Sementara itu, PPN impor pada kurun waktu beberapa tahun terakhir
berkontribusi sekitar rata2 sepertiga dari penerimaan seluruh PPN atau berkisar 12% hingga
15% dari total penerimaan pajak.
Based on trade balance data released by the Ministry of Trade of the Republic of Indonesia,
import growth as of February 2019 was recorded negative compared to the same period in the
previous year. Oil and gas imports are the biggest cause where growth reaches -28.59%.
Meanwhile, import VAT in the past few years contributed around one-third of all VAT revenues
or ranged from 12% to 15% of total tax revenue.
Tinjauan lebih lanjut kemudian diperlukan untuk menelusuri penyebab melemahnya kinerja
PPN dari berbagai faktor penyebab. Faktor-faktor tersebut di antaranya ialah menyangkut
apakah kinerja ini murni diakibatkan oleh aktivitas ekonomi yang melemah ataukah akibat
adanya gap. Gap ini kemudian dapat ditinjau dari sisi policy gap seperti misalnya terkait
kebijakan pengecualian atau pembebasan serta tinjauan dari administration gap seperti
misalnya masalah kepatuhan dan restitusi.
Further review is then needed to explore the causes of weak VAT performance from various
causal factors. These factors include the question of whether this performance is purely caused
by weakening economic activity or the result of a gap. This gap can then be viewed from the
side of the policy gap such as related to exclusion or release policies and reviews of
administration gaps such as issues of compliance and restitution.
Dari sisi restitusi PPN, pemerintah memiliki rencana untuk merevisi aturan restitusi PPN untuk
wisatawan mancanegara (wisman). Tujuan dari kebijakan ini adalah untuk meningkatkan
minat berbelanja di Indonesia yang akhirnya mendorong pertumbuhan ekonomi. Aturan
restitusi PPN untuk wisman sendiri sudah terdapat dalam PMK 76/PMK.03/2010.
In terms of VAT restitution, the government has plans to revise VAT refund rules for foreign
tourists (foreign tourists). The purpose of this policy is to increase interest in shopping in
Indonesia, which in turn drives economic growth. The VAT restitution rules for foreign tourists
themselves are contained in PMK 76 / PMK.03 / 2010.
Berdasarkan beleid tersebut, nilai belanja barang wisman yang mencapai Rp5 juta dengan nilai
PPN Rp500.000,00 di dalam satu Faktur Pajak Khusus (FPK) berhak untuk mendapatkan
pengembalian dana sesuai PPN yang dibayar apabila berbelanja di toko yang sama. Melalui
beleid yang baru, pengembalian dana juga dapat dilakukan dengan dokumen dari toko yang
berbeda sepanjang mematuhi kriteria tertentu. Selain bertujuan untuk meningkatkan minat
belanja wisman, pemerintah juga berharap agar pelaku Usaha Mikro Kecil Menengah (UMKM)
dapat bergabung dalam program VAT Refund for Tourist yang menunjukkan semakin tingginya
kepatuhan pajak dari sektor hard to tax ini.
Based on this policy, the value of foreign tourists' expenditure of Rp. 5 million with a value of
Rp. 500,000.00 in one Special Tax Invoice (FPK) has the right to get a refund according to the
VAT paid when shopping at the same store. Through the new policy, refunds can also be made
with documents from different stores as long as they comply with certain criteria. In addition to
aiming to increase interest in foreign tourists' spending, the government also hopes that Micro,
Small and Medium Enterprises (MSMEs) can join the VAT Refund for Tourist program which
shows the increasing tax compliance from this hard to tax sector.
3. Other Tax
Pajak Final (Withholding Tax)
 Evaluasi pengenaan PPh final untuk sektor properti agar dikenakan skema umum
diperlukan untuk mencerminkan keadilan secara vertikal dan horizontal.
Evaluation of the imposition of final PPh for the property sector to be subject to a general
scheme is needed to reflect fairness vertically and horizontally.
Pada akhir Februari lalu, pemerintah menyatakan untuk mengevaluasi kembali penerapan
skema tarif final pada sektor konstruksi dan real estat. Wacana evaluasi ini digulirkan setelah
melihat adanya ketimpangan proporsi penerimaan pajak dan kontribusinya terhadap produk
domestik bruto (PDB). Secara keseluruhan, kedua sektor ini menyumbang 13,26% penerimaan
PDB di tahun 2018. Porsi tersebut lebih besar apabila dibandingkan dengan sektor
perdagangan yang hanya mencapai 13,02% dari total PDB.
At the end of February, the government stated to reevaluate the implementation of the final
tariff scheme in the construction and real estate sector. This evaluation discourse was rolled out
after seeing the imbalance in the proportion of tax revenues and their contribution to gross
domestic product (GDP). Overall, these two sectors accounted for 13.26% of GDP revenues in
2018. This portion is greater when compared to the trade sector which only reached 13.02% of
total GDP.
Penerimaan pajak dari sektor konstruksi dan real estat pada 2018 hanya sebesar Rp83,5 triliun.
Nilai tersebut adalah 6,6% dari total penerimaan pajak nonmigas yang secara keseluruhan
mencapai Rp1.251,2 triliun. Di sisi lain, kontribusi sektor perdagangan pada penerimaan pajak
nonmigas mencapai 18,7%.
Tax revenues from the construction and real estate sector in 2018 amounted to only Rp.83.5
trillion. This value is 6.6% of the total non-oil and gas tax revenues which as a whole reached
Rp1,251.2 trillion. On the other hand, the contribution of the trade sector to non-oil and gas tax
revenues reached 18.7%.
Pemerintah melalui Badan Kebijakan Fiskal (BKF) Kemenkeu mengungkapkan bahwa
kemunculan rencana ini dilatarbelakangi oleh adanya skema PPh final bagi real estat. Hal ini
mengakibatkan tarif pajak efektif untuk sektor real estat menjadi lebih rendah dibanding sektor
lain. Besarnya PPh final sektor ini pun tergolong rendah, yakni paling tinggi hanya 2,5% dari
jumlah bruto nilai pengalihan.11 Beberapa pihak juga menilai bahwa apabila dilakukan revisi
atas aturan maka rezim PPh final atas konstruksi menjadi tidak konsisten karena sempat
mengalami perubahan sebelumnya.
The government through the Fiscal Policy Agency (BKF) of the Ministry of Finance revealed that
the emergence of this plan was motivated by the existence of a final PPh scheme for real estate.
This results in an effective tax rate for the real estate sector being lower than other sectors. The
final PPh for this sector is also low, which is only 2.5% of the gross amount of the transfer value.
Some parties also considered that if revisions were made to the rules, the final PPh regime on
construction would be inconsistent because it had undergone previous changes.
Namun demikian, secara teoretis, pengenaan yang merupakan bagian dari withholding tax
seharusnya diperuntukkan hanya untuk sektor-sektor yang bersifat sulit untuk dipajak (hard to
11
Secara umum, PPh Final atas sektor real estat diatur melalui Peraturan Pemerintah Republik Indonesia Nomor 34
Tahun 2016 tentang Pajak Penghasilan atas Penghasilan dari Pengalihan Hak atas Tanah dan/atau Bangunan, dan
Perjanjian Pengikatan Jual Beli atas Tanah dan/atau Bangunan Beserta Perubahannya.
 tax) dan bukan atas penghasilan usaha.12 Lebih lanjut, PPh final ini juga tidak bersifat permanen
ke depannya. Oleh karena itu, sudah waktunya bagi pemerintah untuk kembali mengevaluasi
pengenaan PPh final untuk sektor properti agar dikenakan skema umum yang mencerminkan
keadilan secara vertikal dan horizontal.
However, theoretically, imposition which is part of a withholding tax should only be for sectors
that are difficult to tax and not for business income. Furthermore, this final PPh is also not
permanent in the future. Therefore, it is time for the government to re-evaluate the imposition
of the final PPh for the property sector to be subject to a general scheme that reflects fairness
vertically and horizontally.

Pajak Penjualan Barang Mewah (PPnBM)

Luxury Goods Sales Tax (PPnBM)
Regulasi pengenaan PPnBM untuk LCGC dapat menjadi titik keseimbangan antara upaya
mengurangi dampak negatif terhadap lingkungan, keberlangsungan industri kendaraan,
serta dampaknya terhadap penerimaan negara.
Regulation of PPnBM imposition for LCGC can be a balance point between efforts to
reduce negative impacts on the environment, the sustainability of the vehicle industry,
and its impact on state revenues.
Salah satu isu yang ramai diperbincangakan dari sisi PPnBM ialah perubahan skema pengenaan
pajak penjualan atas barang mewah (PPnBM) kendaraan bermotor. Rencananya,
pengelompokan kendaraan bermotor berdasarkan kapasitas mesin akan menjadi lebih
sederhana dibandingkan ketentuan yang berlaku sekarang. 13 Selain itu, pengenaan PPnBM tidak
akan berdasarkan jenis kendaraan sedan dan nonsedan dengan pengaturan tarif yang akan
didasarkan pada tingkat emisi kendaraan.
One issue that has been widely discussed in terms of PPnBM is the change in the scheme for
imposing sales tax on luxury goods (PPnBM) for motor vehicles. The plan, grouping motorized
vehicles based on engine capacity will be simpler than the current provisions. In addition, the
imposition of PPnBM will not be based on the type of sedan and non-vehicle vehicles with the
arrangement of tariffs that will be based on the level of vehicle emissions.
Pada usulan beleid yang baru tersebut, pemerintah juga akan membebankan tarif PPnBM
sebesar 3% untuk kendaraan Low Cost Green Car (LCGC) yang termasuk jenis Kendaraan
Bermotor Hamat energi dan Harga terjangkau (KBH2).

12
Darussalam, “Menyoal Perluasan Withholding Tax atas Penghasilan Usaha,” Perspektif (2 Juli 2018). Internet,
dapat diakses melalui: https://news.ddtc.co.id/menyoal-perluasan-withholding-tax-atas-penghasilan-usaha-
13008
13
Saat ini, regulasi utama yang mengatur hal ini adalah PMK Nomor 33/PMK.010/2017 tentang Perubahan atas
Peraturan Menteri Keuangan Nomor 64/PMK.011/2014 tentang Jenis Kendaraan Bermotor yang Dikenai Pajak
Penjualan atas Barang Mewah dan Tata Cara Pemberian Pembebasan dari Pengenaan Pajak Penjualan atas Barang
Mewah dan Peraturan Pemerintah Republik Indonesia Nomor 41 Tahun 2013 tentang Barang Kena Pajak yang
Tergolong Mewah Berupa Kendaraan Bermotor yang Dikenai Pajak Penjualan Atas Barang Mewah.
On the proposed new regulation, the government will also impose a PPnBM tariff of 3% for Low
Cost Green Car (LCGC) vehicles that are of the type of Energy-Saving and Affordable Vehicles
(KBH2).
Usulan tarif baru ini sebenarnya kemudian dapat ditinjau dari berbagai aspek. Di satu sisi,
peningkatan tarif memang dapat menimbulkan beban bagi industri. Namun, pengenaan tarif
tersebut dapat mencegah kerusakan lingkungan yang lebih parah.
The proposed new tariff can actually be reviewed from various aspects. On the one hand,
increasing tariffs can indeed create a burden on the industry. However, the imposition of these
rates can prevent more severe environmental damage.
Pada regulasi yang berlaku saat ini, dampak eksternalitas negatif dari emisi sendiri tidak
terinternalisasi dalam harga pada regulasi yang berlaku saat ini. Melalui skema yang baru, nilai
ekonomi dari lingkungan hidup dapat diperbaiki ke depannya sedangkan dampak negatif
kepada lingkungan hidup kemudian dibebankan kepada industri sebagai pihak yang
menyumbang emisi melalui produksi kendaraannya. Secara tidak langsung, PPnBM berbasis
emisi juga dapat menjadi instrumen pasar dalam rangka mengubah perilaku konsumsi
masyarakat.
In the current regulations, the impact of negative externalities from emissions alone is not
internalized in the prices of current regulations. Through the new scheme, the economic value
of the environment can be improved in the future while the negative impact on the
environment is then borne by the industry as the party contributing emissions through the
production of its vehicles. Indirectly, emissions-based PPnBM can also be a market instrument
in order to change people's consumption behavior.
Pembebanan tarif PPnBM untuk kendaraan ini sepertinya tidak ditujukan untuk menjaadi
‘lumbung’ penerimaan baru bagi pemerintah. Kebijakan ini tampaknya lebih menekankan
kepada pengembangan industri kendaraan yg lebih ramah lingkungan di mana penerimaan
hanya sebagai konsekuensi logis dari skema kebijakan tersebut.
The imposition of PPnBM rates on these vehicles does not seem to be intended to be a new
'barn' for the government. This policy seems to place more emphasis on developing a more
environmentally friendly vehicle industry where acceptance is only a logical consequence of the
policy scheme.
Regulasi ini juga dapat menjadi titik keseimbangan antara upaya mengurangi dampak negatif
terhadap lingkungan, keberlangsungan industri kendaraan, serta dampaknya terhadap
penerimaan negara. Hal ini dapat terlihat dengan adanya skema campuran (mixed) yang tidak
hanya melihat salah satu aspek, apakah itu berbasis emisi ataupun kapasitas mesin.
This regulation can also be a balance point between efforts to reduce negative impacts on the
environment, the sustainability of the vehicle industry, and the impact on state revenues. This
can be seen by the existence of a mixed scheme that does not only see one aspect, whether it is
emission based or engine capacity.
D. Customs & Excise
Customs
 Instrumen fiskal melalui BMAD menjadi salah satu bentuk proteksi pemerintah
terhadap industri domestik.
Fiscal instruments through BMAD are a form of government protection for domestic
industries.
Kebijakan terbaru yang diluncurkan pemerintah pada kuartal pertama tahun 2019 dalam
bidang kepabenanan adalah regulasi mengenai bea masuk antidumping (BMAD). Kebijakan ini
kemudian memberikan tarif ‘ekstra’ atas bea masuk dari suatu jenis barang yang diimpor.
Penyusunan instrumen fiskal sebagai salah jenis proteksi industri domestik sendiri dapat
diimplementasikan agar pelaku usaha dalam negeri menjadi tetap kompetitif meskipun masih
membutuhkan impor barang yang terkena BMAD.
The latest policy launched by the government in the first quarter of 2019 in the field of customs
is a regulation on antidumping import duties (BMAD). This policy then provides an 'extra' tariff
for import duties on a type of goods imported. The preparation of fiscal instruments as a type of
protection for the domestic industry itself can be implemented so that domestic businesses
remain competitive even though they still require imports of goods affected by BMAD.
Secara garis besar, kebijakan BMAD di suatu negara sendiri sebenarnya diperbolehkan untuk
mengambil tindakan melawan dumping di mana terjadi injury14 atas industri dalam negeri.
Lebih lanjut, pemerintah juga harus mampu untuk menunjukkan di mana dumping tersebut
terjadi dan mengestimasi tingkat perbedaan antara harga ekspor dibandingkan dengan harga di
dalam negeri.15
Broadly speaking, the BMAD policy in a country itself is actually allowed to take action against
dumping where there is injury to the domestic industry. Furthermore, the government must
also be able to show where the dumping occurs and estimate the level of difference between
export prices compared to domestic prices.
Dua regulasi terkait BMAD yang baru-baru ini diterbitkan adalah PMK Nomor 2
24/PMK.010/2019 tentang Pengenaan Bea Masuk Anti Dumping Terhadap Impor Produk H
Section Dan I Section Dari Negara Republik Rakyat Tiongkok (PMK No. 24/2019) dan PMK
Nomor 25/PMK.010/2019 tentang Pengenaan Bea Masuk Anti Dumping Terhadap Impor
Produk Canai Lantaian Dari Besi Atau Baja Bukan Paduan Dari Negara Republik Rakyat
Tiongkok, India, Rusia, Kazakhstan, Belarusia, Taiwan, Dan Thailand (PMK No. 25/2019).
Two regulations related to BMAD recently issued are PMK Number 2 24 / PMK.010 / 2019
concerning Imposition of Anti Dumping Import Duty on the Import of Products of H Section and
I Section of the State of the People's Republic of China (PMK No. 24/2019) and PMK Number
25 / PMK.010 / 2019 concerning Imposition of Anti-Dumping Import Duty Against Imports of
Rolled-Up Products from Iron or Steel Not a Alloy of the People's Republic of China, India,
Russia, Kazakhstan, Belarus, Taiwan, and Thailand (PMK No. 25/2019 ).

14
Berdasarkan UU Nomor 110 Tahun 1995 tentang Kepabeanan disebutkan jenis-jenis kerusakan dalam industri
dalam negeri yang menjadi prasyarat BMAD, yakni apabila: impor barang tersebut menyebabkan kerugian
terhadap industri dalam negeri yang memproduksi barang sejenis; impor barang tersebut menimbulkan ancaman
kerugian terhadap industri dalam negeri yang memproduksi barang sejenis; dan impor barang tersebut
menghalangi pengembangan industri barang sejenis di dalam negeri.
15
Ali Purwito, Reformasi Kepabeanan: Undang-undang Nomor 17 Tahun 2006 Pengganti Undang-undang Nomor 10
Tahun 1995 tentang Kepabeanan (Jakarta: Graha Ilmu, 2007), 88.
 Secara garis besar, jenis komoditas yang diberikan tarif tambahan berdasarkan regulasi baru ini
ialah komoditas besi dan baja. Banjirnya impor komoditas ini dinilai menyebabkan defisit
perdagangan yang cukup besar pada tahun 2018 lalu. Pertumbuhan impornya sendiri mencapai
28,32% jika dibandingkan dengan tahun 2017. Kenaikan nilai impornya pada bulan Januari
2019 pun tercatat sangat besar yang mencapai US$1.197,10 juta dengan pertumbuhan lebih
dari 40% dibandingkan pada periode yang sama di tahun sebelumnya. 16
Broadly speaking, the types of commodities that are given additional tariffs based on this new
regulation are iron and steel commodities. The flood of commodity imports is considered to
cause a considerable trade deficit in 2018. Its own import growth reached 28.32% when
compared to 2017. The increase in its import value in January 2019 was also very large,
reaching US $ 1,197.10 million with a growth of more than 40% compared to the same period in
the previous year.
Penerbitan kedua beleid ini juga tidak terlepas dari peran Komide Anti Dumping Indonesia
(KADI). Untuk PMK No. 24/2019 yang memberikan beban tambahan bagi dua jenis produk
merupakan kelanjutan dari penyelidikan peninjauan kembali (sunset review)17 atas pengenaan
BMAD terhadap produk I Section dan H Section serta terbukti masih terdapat praktik dumping
atas keduanya di lapangan.
The issuance of the second beleid is also inseparable from the role of the Indonesian Anti-
Dumping Commission (KADI). For PMK No. 24/2019 which provides an additional burden for
two types of products is a continuation of the sunset review on the imposition of BMAD on I
Section and H Section products and it is proven that there are still dumping practices on both in
the field.
Sebelumnya, BMAD untuk produk I Section dan H Section telah diregulasi melalui PMK Nomor
242/PMK.010/2015 (PMK No. 242/2015) yang berakhir pada Desember 2018. Adapun, PMK
No. 25/2019 merupakan perpanjangan masa BMAD berdasarkan PMK Nomor
169/PMK.011/2013 hingga tahun 2024. Keringanan pajak melalui BMAD ini diharapkan dapat
menjaga kondusivitas industri domestik dan meningkatkan ekspornya, terlebih tema besar
bidang ekonomi di tahun ini adalah investasi dan ekspor. 18
Previously, BMAD for I Section and H Section products had been regulated through PMK
Number 242 / PMK.010 / 2015 (PMK No. 242/2015) which ended in December 2018.
Meanwhile, PMK No. 25/2019 is an extension of the BMAD period based on PMK Number 169 /
PMK.011 / 2013 until 2024. Tax relief through BMAD is expected to be able to maintain the
conduciveness of the domestic industry and increase its exports, especially the main theme of
the economy this year is investment and exports.

Excise

16
Kementerian Perdagangan, “Perkembangan Impor NonMigas (Komoditi) Periode : 2014-2019,” Ekspor Impor
Indonesia, Internet, dapat diakses melalui: http://www.kemendag.go.id/id/economic-profile/indonesia-export-
import/growth-of-non-oil-and-gas-import-commodity.
17
KADI. Pengumuman Komite Anti Dumping Indonesia (KADI) Nomor: 604/KADI/X/2017.
18
BKPM, “Tahun 2019, Pemerintah Fokus pada Investasi dan Ekspor,” Internet, dapat diakses melalui:
https://www.bkpm.go.id/id/publikasi/detail/berita/tahun-2019-pemerintah-fokus-pada-investasi-dan-ekspor.
 Kendaraan bermotor mulai dipertimbangkan sebagai sumber penerimaan cukai terbaru.
Motorized vehicles are starting to be considered as the latest source of excise tax.
Setelah tahun sebelumnya pemerintah memperoleh sumber penerimaan baru dari cukai, yakni
dari kebijakan intensifikasi cukai berupa produk vape dan dari kebijakan ekstensifikasi cukai
berupa kantong plastik, di awal tahun 2019 ini terdapat perbincangan mengenai objek cukai
baru. Sejatinya, objek baru yang disasar pemerintah untuk menjadi penerimaan cukai ini
bukanlah benar-benar sumber penerimaan baru. Objek baru yang menjadi target pemerintah di
sini adalah kendaraan bermotor yang sebelumnya dikenakan skema Pajak Penjualan atas
Barang Mewah (PPnBM).
After the previous year the government obtained a new source of revenue from excise, namely
from the excise intensification policy in the form of vape products and from the excise tax
extensification policy in the form of plastic bags, at the beginning of 2019 there was a
discussion about the new excise object. In fact, the new object targeted by the government to
become excise tax is not really a new source of revenue. The new object targeted by the
government here is motorized vehicles that were previously subject to the Sales Tax on Luxury
Goods (PPnBM) scheme.
Pembahasan hal ini sebenarnya sudah muncul sejak lama di mana pemerintah tergolong masih
‘bimbang’ dalam menerapkan skema instrumen fiskal atas kendaraan bermotor ini. Sejauh ini,
terdapat dua kemungkinan apabila pemerintah menerapkan kebijakan perpajakan tersebut
untuk sektor otomotif tersebut. Pertama ialah penerapan skema PPnBM dan sistem cukai
secara bersamaan dengan porsi pengurangan yang akan diatur lebih lanjut. Kedua, PPnBM akan
diihapus secara keseluruhan dan digantikan dengan sistem cukai. 19
The discussion of this matter has actually emerged for a long time where the government is still
classified as 'hesitant' in implementing the scheme of fiscal instruments for motor vehicles. So
far, there are two possibilities if the government applies the tax policy to the automotive sector.
The first is the implementation of the PPnBM scheme and excise system simultaneously with
the reduction portion to be further regulated. Second, PPnBM will be deleted in its entirety and
replaced with the excise system.
Pengenaan PPnBM atas kendaraan bermotor sendiri awalnya didasarkan pada harga dan
kapasitas mesin. Implikasi dari kebijakan ini adalah harga jual kendaraaan yang justru ramah
lingkungan dengan emisi rendah menjadi tidak kompetitif dikarenakan adanya pengenaan
PPnBM tersebut. Oleh karena itu, pemerintah kemudian berencana untuk mengubah pengenaan
PPnBM menjadi cukai yang didasarkan berdasarkan efisiensi penggunaaan Bahan Bakar Motor
(BBM) dan emisi gas buang atau karbon dioksida (CO2).
The imposition of PPnBM on motorized vehicles is initially based on engine prices and capacity.
The implication of this policy is that vehicle selling prices that are actually environmentally
friendly with low emissions become uncompetitive due to the imposition of the PPnBM.
Therefore, the government then plans to change the imposition of PPnBM into excise based on
the efficiency of the use of Motor Fuel (BBM) and exhaust emissions or carbon dioxide (CO2).

19
Kementerian Perindustrian Republik Indonesia, “Sistem Cukai Dinilai Lebih Fleksibel,” Berita Industri, Internet,
dapat diakses melalui: http://www.kemenperin.go.id/artikel/2788/Sistem-cukai-dinilai-lebih-fleksibel
 Kebijakan cukai juga dinilai lebih tepat untuk mendorong perubahan perilaku menuju arah
yang lebih environmental friendly dengan memasukkan nilai eksternalitas dari dampak negatif
yang dihasilkan. Terlebih, Indonesia hanya satu-satunya negara di ASEAN yang tidak
mengenakan cukai atas kendaraan bermotor, baik mobil maupun motor. 20 Hal ini kemudian
dapat berimplikasi pada harmonisasi kebijakan dalam lingkup kawasan selain banyaknya
justifikasi lainnya untuk menggeser skema kebijakan fiskal dari PPnBM menjadi regulasi cukai
untuk kendaraan bermotor.
Excise tax policy is also considered more appropriate to encourage behavior change towards a
more environmental friendly direction by incorporating the value of externalities from the
negative impacts produced. Moreover, Indonesia is the only country in ASEAN that does not
charge excise on motorized vehicles, both cars and motorbikes. This can then have implications
for harmonization of policies within the scope of the region in addition to the many other
justifications to shift the scheme of fiscal policy from PPnBM to excise regulation for motorized
vehicles.
E. Local Tax and Fiscal Decentralization
Salah satu kendala terbesar dari memandirikan fiskal di daerah ialah kompetensi
daerah, terutama menyangkut kapasitas administrasi, yang masih tergolong jauh apabila
dibandingkan dengan pemerintahan di tingkat pusat
One of the biggest obstacles to maintaining fiscal in the regions is regional competency,
especially concerning administrative capacity, which is still relatively far compared to
central government
Proses desentralisasi, termasuk desentralisasi fiskal, sudah berjalan dua dekade di Indonesia
terhitung sejak dikeluarkannya Undang-undang Nomor 22 Tahun 1999 tentang Pemerintahan
Daerah dan Undang-undang Nomor 25 Tahun 1999 tentang Perimbangan Keuangan antara
Pemerintah Pusat dan Daerah. Otonomi daerah tersebut diharapkan mampu meningkatkan
kapasitas fiskal daerah baik pada tingkat provinsi maupun kabupaten/kota, termmasuk dalam
mengelola sumber pendapatannya.
The decentralization process, including fiscal decentralization, has been running for two
decades in Indonesia since the issuance of Law Number 22 of 1999 concerning Regional
Government and Law Number 25 of 1999 concerning Financial Balance between Central and
Regional Governments. The autonomy of the region is expected to be able to increase regional
fiscal capacity both at the provincial and district / city levels, including in managing the sources
of income.
Menanggapi hal tersebut, pemerintah kemudian meregulasi sumber-sumber pendapatan
daerah melalui Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi
Daerah. Jenis sumber pendapatan yang dikelola di daerah tingkat provinsi juga berbeda dengan
pendapatan yang dikelola di tingkat kabupaten/kota. Pada tingkat provinsi sendiri terdapat
lima jenis pajak daerah yang dapat dipungut, sedangkan di tingkat kabupaten/kota sumber
pendapatan dari pajak daerahnya mencapai sebelas jenis.

20
B. Bawono Kristiaji dan Dea Yustisia, “Komparasi Objek Cukai Secara Global dan Pelajaran Bagi Indonesia,”
Working Paper DDTC (2019): 30.
 Responding to this, the government then regulated the sources of regional income through Law
No. 28 of 2009 concerning Regional Taxes and Regional Levies. The types of sources of income
managed at the provincial level also differ from those managed at the district / city level. At the
provincial level alone there are five types of local taxes that can be collected, while at the
district / city level the source of income from the tax area reaches eleven types.
Walaupun mengungguli secara kuantitas, namun pengelolaan pajak daerah di tingkat provinsi
dinilai lebih mumpuni. Hal ini dapat terlihat Dari struktur Anggaran Pendapatan dan Belanja
Daerah (APBD) tingkat provinsi dan kabupaten/kota pada Gambar 1 berikut. Rendahnya
kapasitas daerah dalam mengumpulkan penerimaan pajak (local taxing power) kemudian
berdampak pada ketergantungannya pada transfer dana dari pemerintah pusat. 21
Although it outperformed in quantity, the management of regional taxes at the provincial level
was considered more qualified. This can be seen from the structure of the provincial and
district / city Revenue and Expenditure Budget (APBD) in Figure 1 below. The low regional
capacity in collecting tax revenues (local taxing power) then has an impact on its dependence
on transfers of funds from the central government.
Figur 6 - Kontribusi Pajak dan Retribusi Daerah terhadap Total Pendapatan Daerah
Figure 6 - Tax Contributions and Regional Retribution on Total Regional Revenues

2015
2014
2013

36%
40%
29% 46%
46%

50%
4% 4%

11%
14%
5%

2017 2016

16%

39%
Pajak Daerah Retribusi Daerah 41%
Hasil Perusahaan Milik Daerah & Pengelolaan47% Lain-lain PAD yang Sah 47%

4%
10% 4%
9%

(i) Kabupaten/Kota

21
Hal serupa juga terjadi di berbagai negara berkembang sebagaimana penelitian F.M. Maseko, “An Evaluation of
Revenue and Expenditure Assignments to Sub-National Governments in South Africa”, Tesis Master of Economics
Potchefstroom Campus of the North-West University (2010).
 (i) Regency / City

2014
2013
2016 2017 2015

10%
11%
12%
12% 12%

3%
2%
1% 2% 3%
2% 1%
1% 1%
1%

Pajak Daerah
Retribusi Daerah
Hasil Perusahaan Milik Daerah & Pengelolaan
Lain-lain PAD yang Sah

85%
86% 84% 85%

(ii) Provinsi
(ii) Province

Sumber: BPS, DJPK (2019, diolah)

Source: BPS, DGT (2019, processed)

Perkembangan kinerja kapasitas fiskal di daerah-daerah terkait ketergantungannya pada

transfer dana dari pemerintah pusat ini dapat terlihat dari perkembangan penerimaan dana
perimbangan. Dana ini bersumber dari pendapatan Anggaran Pendapatan dan Belanja Negara
(APBN) yang dialokasikan kepada daerah (otonom) untuk mendanai kebutuhan operasional
daerah dalam rangka pelaksanaan desentralisasi. Apabila ditelusuri pada kurun waktu 2006
hingga 2017 dapat terlihat adanya ketimpangan dalam kapasitas daerah yang jelas antara
provinsi dan kabupaten/kota.
The development of fiscal capacity performance in these regions related to their dependence on
transfers of funds from the central government can be seen from the development of balanced
funds. These funds are sourced from the revenue of the State Revenue and Expenditure Budget
(APBN) allocated to the regions (autonomous) to fund regional operational needs in the context
of implementing decentralization. If traced in the period 2006 to 2017, it can be seen that there
is a clear imbalance in regional capacity between provinces and districts / cities.
Figur 7. Perkembangan PAD, Dana Perimbangan, dan Pendapatan Lain yang Sah
terhadap Total Pendapatan Daerah
Figure 7. Development of Legitimate Local Income, Balancing Funds and Other Revenues
to Total Regional Revenues
 2015
2013

11%
13%
17%
22%
2016
2014 2017

13%
13% 14%
16% 16%
19%

PA D
Dana Perimbangan
Lain-Lain Pendapatan yang S ah

73%64%

70%68% 70%

(i)Kabupaten/Kota
(i) Regency / City

2013

19%

2014 2016
2015 2017
10%
18% 8%

22%
49%

48%
32% 52% PAD
46% Dana Perimbangan
53% Lain-lain Pendapatan yang Sah
41%
30%

46%
25%

(ii) Provinsi
(ii) Province

Tua Ke Muda: PAD, Dana Perimbangan, Lain-Lain Pendapatan yang Sah

Old to Young: PAD, Balancing Funds, Others Legitimate Income

 Sumber: BPS, DJPK (2019, diolah)

Source: BPS, DGT (2019, processed)

Proporsi transfer dana perimbangan yang sangat tinggi ini kemudian dapat menjadi sinyal
bahwa arsitektur desentralisasi fiskal Indonesia seakan membuat pemerintah daerah tidak
terlalu progresif dalam membangun kapasitas fiskal daerahnya. Salah satu kendala terbesarnya
ialah kompetensi daerah, terutama menyangkut kapasitas administrasi, yang masih tergolong
jauh apabila dibandingkan dengan pemerintahan di tingkat pusat. 22
This very high proportion of balanced fund transfers can then be a signal that the architecture
of Indonesia's fiscal decentralization seems to have made regional governments not too
progressive in building the fiscal capacity of their regions. One of the biggest obstacles is
regional competence, especially regarding administrative capacity, which is still relatively far
compared to government at the central level.
Salah satu permasalahan administrasi pajak daerah yang cukup menjadi perbincangan pada
awal tahun 2019 ini adalah terkait Dana Bagi Hasil Cukai Hasil Tembakau atau yang dikenal
sebagai DBH CHT. Aspek administrasi di sini menyangkut realisasi pemanfaatan transfer dana
pusat ini ke daerah. Berkaitan dengan aspek fiskal daerah ini, pemerintah Indonesia telah
menerbitkan ketentuan mengenai alokasi dana bagi hasil cukai hasil tembakau (DBH CT)
melalui PMK No. 12/PMK.07/2019 tentang Rincian Dana Bagi Hasil Cukai Hasil Tembakau
Menurut Daerah Provinsi/Kabupaten/Kota Tahun Anggaran 2019.
One of the problems with regional tax administration that is quite a conversation at the
beginning of 2019 is related to Tobacco Product Excise Revenue Funds, known as DBH CHT.
The administrative aspect here concerns the realization of the utilization of this central fund
transfer to the regions. With regard to the fiscal aspects of this region, the Indonesian
government has issued a regulation regarding the allocation of revenue sharing from tobacco
products (DBH CT) through PMK No. 12 / PMK.07 / 2019 concerning the Details of Tobacco
Excise Revenue Sharing Funds by Province / Regency / City Region Fiscal Year 2019.
DBH CHT untuk Tahun Anggaran 2019 sendiri ditetapkan dalam Peraturan Presiden (Perpres)
No. 129 tahun 2018 ialah sebesar Rp3.177.111.849.000,00. Nilai tersebut naik sebesar 7,17%
dibandingkan tahun sebelumnya yang diatur dalam Perpres No. 107 Tahun 2017. Untuk
penggunaannya sendiri, DBH CHT diatur melalui PMK No. 222/PMK.07/2017 tentang
Penggunaan, Pemantauan dan Evaluasi DBH CHT (PMK No. 222/2017) dan telah ditentukan
kegunaan peruntukannya (earmarking).
CHT's DBH for the 2019 Budget Year itself is stipulated in the Presidential Regulation (Perpres)
No. 129 of 2018 is Rp. 3,777,111,859,000.00. This value increased by 7.17% compared to the
previous year as stipulated in Presidential Regulation No. 107 of 2017. For its own use, CHT
DBH is regulated through PMK No. 222 / PMK.07 / 2017 concerning the Use, Monitoring and
Evaluation of CHH DBH (PMK No. 222/2017) and the use of earmarking.
Sebelum diberlakukan PMK ini, pengimplementasian DBH CHT diatur melalui PMK No.
28/PMK.07/2016 dengan memberlakukan DBH CHT sebagai block grant yang memberikan
22
Hasil wawancara dengan Dirjen Perimbangan Keuangan Astera Primanto Bhakti. Informasi lebih lanjut dapat
dilihat di DDTC Indonesia, “Fasilitas Fiskal Daerah Harus Kuat,” dalam InsideTax No. 40 (Jakarta: Desember 2018),
65 – 67.
 keleluasaan kepada daerah untuk menggunakan dana dalam rangka kebutuhan dan prioritas
daerah. Namun demikian, pemerintah daerah secara administratif tidak siap dalam
memanfaatkan pembiayaan aktivitas yang bersumber dari dana transfer pusat tersebut. Pada
akhirnya, dana ini seringkali tidak terserap atau tidak diakui untuk mendanai kegiatan dan
dianggap sebagai SiLPA.23
Before this PMK was implemented, the implementation of the CHT DBH was regulated through
PMK No. 28 / PMK.07 / 2016 by enacting CHT DBH as a block grant that gives flexibility to
regions to use funds in the context of regional needs and priorities. However, the regional
government is administratively unprepared in utilizing the financing of activities originating
from the central transfer fund. In the end, these funds are often not absorbed or not recognized
to fund activities and are considered as SiLPA.
Pada regulasi yang berlaku saat ini, penggunaan DBH CHT diatur secara detail yakni sebesar
minimal 50% untuk bidang kesehatan yang mendukung program Jaminan Kesehatan Nasional
(JKN). Hal ini menunjukkan bahwa implementasinya saat ini bersifat specific grant. Prioritas
DBH CHT kemudian ditujuan untuk mendanai program kesehatan di daerah di mana sebagian
besar alokasinya digunakan pada sisi supply side dalam rangka mendukung JKN. Penggunaan
dana tersebut untuk JKN dimaksudkan untuk meningkatkan kualitas dan kuantitas fasilitas
kesehatan tingkat pertama (FKTP) di daerah sebagai unit layanan kesehatan terdepan dalam
Program JKN.
In the current regulations, the use of DBH CHT is regulated in detail, amounting to a minimum
of 50% for the health sector that supports the National Health Insurance (JKN) program. This
shows that the current implementation is specific grant. CHT's DBH Priority is then aimed at
funding health programs in areas where most of the allocations are used on the supply side side
in order to support JKN. The use of these funds for JKN is intended to improve the quality and
quantity of first-level health facilities (FKTP) in the region as the leading health care unit in the
JKN Program.
Beberapa daerah sendiri menilai bahwa penyesuaian DBH CHT dari bentuk block grant menuju
specific grrant menjadi semakin menyulitkan untuk pengimplementasiannya. 24 Namun
demikian, patut dipahami bahwa dengan masih rendahnya kapasitas fiskal di banyak daerah
untuk mengelola dana alokasi daerah maka penggunaan DBH CHT yang berupa specific grant
merupakan pilihan terbaik untuk mengoptimalkan realisasinya anggarannya.
Some regions themselves consider that the adjustment of DBH CHT from the form of block
grants to specific grrants becomes increasingly difficult for implementation. However, it should
be understood that with the low fiscal capacity in many regions to manage regional allocation
funds, the use of DBH CHT in the form of specific grants is the best choice to optimize the
realization of its budget.
F. Non-Tax Revenue

23
SiLPA (dengan huruf i kecil) adalah Sisa Lebih Perhitungan Anggaran, yaitu selisih lebih realisasi penerimaan dan
pengeluaran selama satu periode anggaran. Misalnya realisasi penerimaan daerah tahun anggaran 2017 adalah Rp
100 Miliar sedangkan realisasi pengeluaran daerah adalah Rp90 miliar, maka SiLPA-nya adalah Rp10 miliar.
24
Fandi Armanto, “Pemkab Pusing Lantaran Peraturan Menteri Keuangan soal DBHCT Berubah,” Jawa Pos 8 Maret
2018, Internet, diakses melalui: https://radarbromo.jawapos.com/read/2018/03/08/55381/pemkab-pusing-
lantaran-peraturan-menteri-keuangan-soal-dbhct-berubah.
 Kinerja PNBP pada kuartal pertama ini kemudian dapat menjadi alarm bagi pemerintah
untuk memperkuat kinerja penerimaan dari sektor pajak dan perpajakannya.
The performance of PNBP in the first quarter can then be an alarm for the government to
strengthen its revenue performance from the tax and taxation sectors.
Pada akhir Februari 2019 setoran Penerimaan Negara Bukan Pajak (PNBP) tercatat senilai
Rp39,9 triliun. Pertumbuhan capaian tersebut hanya sebesar 1,29% dari periode yang sama
tahun lalu. Pertumbuhannya masih tergolong positif walau terkontraksi signifikan apabila
dibandingkan dengan tahun sebelumnya pada periode yang sama. Pada tahun 2018, setoran
PNBP dapat tumbuh mencapai double digit atau sekitar 34% dari tahun fiskal 2017.
At the end of February 2019 the deposit of Non-Tax State Revenues (PNBP) was recorded at
IDR 39.9 trillion. The achievement of growth was only 1.29% from the same period last year. Its
growth is still relatively positive even though it contracted significantly when compared to the
previous year in the same period. In 2018, PNBP deposits can grow to double digits or around
34% of fiscal year 2017.
Rendahnya realisasi PNBP lebih dikarenakan merosotnya penerimaan sumber daya alam (SDA)
sekitar 1,36% dibandingkan tahun lalu. Pada periode ini, realisasi harga rata-rata minyak
mentah Indonesia selama dua bulan pertama tahun ini hanya US$58,93 per barel. Nilainya
turun turun dibandingkan dengan tahun lalu yang mencapai US$63,60 per barel. Selain realisasi
harga komoditas yang jauh lebih rendah dibandingkan prediksi pemerintah, penurunan PNBP
juga disebabkan oleh menguatnya nilai rupiah yang berada pada kisaran 14.000an Rupiah. 25
The low realization of PNBP is more due to the decline of natural resource revenues (SDA)
around 1.36% compared to last year. In this period, the realization of the average price of
Indonesian crude oil during the first two months of this year was only US $ 58.93 per barrel. Its
value dropped compared to last year which reached US $ 63.60 per barrel. In addition to the
realization of commodity prices which were far lower than the government's prediction, the
decrease in PNBP was also caused by the strengthening of the rupiah which was in the range of
14,000 Rupiah.
Pada saat yang bersamaan, harga batu bara acuan (HBA) pada periode Januari hingga Februari
2019 juga mengalami penurunan dibandingkan tahun lalu. Pada periode ini HBA tercatat senilai
US$92,11 per ton di mana nilai ini lebih rendah dibandingkan dengan periode yang sama tahun
lalu senilai US$98,12 per ton. Penerimaan PNBP dari sektor non-migas kemudian menunjukkan
nilai negatif pada akhir Februari 2019 sebesar 0,66% walaupun pada Januari 2019
menunjukkan pertumbuhan positif sebesar 7,40%.26

25
Nilai ini juga signifikan mempengaruhi rencana penerimaan negara dikarenakan asumsi makro untuk harga
minyak mentah per barel dalam APBN 2019 adalah sebesar US$70/barel dan nilai tukar rupiah yang diprediksi
mencapai Rp15.000/USD.
26
Pada bulan Januari 2019 sendiri nilai beberapa komoditas mengalami penurunan. Namun, pada periode ini
terdapat salah satu regulasi yang dapat mendorong penerimaan PNBP di periode tersebut yaitu melalui
pembayaran royalti bulanan dan pembayaran iuran tetap dari Wajib Bayar minerba yang diregulasi melalui
Keputusan Menteri ESDM No. 1823/30/ MEM/2018 tentang Pedoman Pelaksanaan Pengenaan, Pemungutan dan
Pembayaran/Penyetoran PNBP Minerba.
At the same time, the reference coal price (HBA) in the period January to February 2019 also
declined compared to last year. In this period, HBA was recorded at US $ 92.11 per ton, where
this value was lower than the same period last year worth US $ 98.12 per ton. PNBP revenue
from the non-oil and gas sector then shows a negative value at the end of February 2019 of
0.66% even though in January 2019 it showed positive growth of 7.40%.
Turunnya harga komoditas dan penguatan nilai rupiah juga akan membuat kontribusi dari
PNBP tidak akan sebesar yang dapat dicapai pada tahun 2018. Kinerja PNBP pada kuartal
pertama ini kemudian dapat menjadi alarm bagi pemerintah untuk memperkuat kinerja
penerimaan dari sektor pajak dan perpajakannya. Terlebih, dengan target defisit yang sebesar
2,5% dari Produk Domestik Bruto (PDB) serta kesulitan secara administratif dalam menyusun
APBN Perubahan (APBNP) di tengah tahun politik maka hanya terdapat dua pilihan bagi
pemerintah: membidik sumber penerimaan negara lainnya atau menekan pengeluaran.
The fall in commodity prices and the strengthening of the rupiah will also make the
contribution of PNBP not be as large as that achieved in 2018. The performance of PNBP in the
first quarter can then be an alarm for the government to strengthen its tax and tax revenues.
Moreover, with a deficit target of 2.5% of Gross Domestic Product (GDP) and administrative
difficulties in compiling the APBN Amendment (APBNP) in the middle of the political year, there
are only two choices for the government: aiming for other sources of state revenue or reducing
expenditure.
G. International Aspects
Efforts in expanding national tax base becomes the main theme for our international aspect of
tax system this quarter. The attempts are notably embodied in Automatic Exchange of
Information (AEoI) implementation, regulations regarding the determination of permanent
establishment (PE) and the on-going formulation of Controlled Foreign Company (CFC) Rule
revision.
The implementation of AEoI shows promising outcome in this first quarter. Currently, the DGT
is in the middle of analyzing the AEoI data received from country partner regarding taxpayers’
assets located abroad. The data are being identified and matched with taxpayers’ return to
detect whether there is non-compliance behavior. Furthermore, the DGT seeks to utilize
financial technology users as one of the data in AEoI.
By the end of 2018, the Directorate General of Taxes (DGT) has received wealth data from 65
country partners, while it sends data on foreigners’ wealth located inside Indonesia to 54
counterparts. Increasingly, by September 2019, the DGT will receive the data from 94 countries,
while sending ones to 81 countries.
To date, it is reported that there are domestic taxpayers’ financial assets located abroad
amounted to IDR 1,300 trillion. Meanwhile, mutual legal assistance (MLA) has been agreed
between Indonesia and Switzerland in February. It would support the tax authority in carrying
out investigations of alleged tax fraud.
Under the agreement, Switzerland would help Indonesia by providing testimony in certain
cases, tracking evidence hidden in the country, freezing or even confiscating fraud assets,
restrain individual that violate to be interrogated and confronted and other form of supports
that do not against the law therein. However, Indonesia is yet to have access to valuable
 information regarding taxable assets in Switzerland, since based on the AEoI agreement, the
information exchange will start in September 2019.
Sementara itu, terkait kepastian dalam penentuan Bentuk Usaha Tetap (BUT), pemerintah telah
mengeluarkan PMK Nomor 35/2019 untuk mengatur kriterianya secara lebih terperinci. Dalam
Pasal 4 ayat (1) peraturan tersebut, ditentukan bahwa suatu bentuk usaha dapat dikatakan
sebagai BUT apabila terdapat tempat usaha permanen yang dipergunakan untuk menjalankan
usaha atau kegiatan.
Meanwhile, regarding certainty in determining the Permanent Business Form (BUT), the
government has issued PMK Number 35/2019 to arrange its criteria in more detail. In Article 4
paragraph (1) of the regulation, it is determined that a business can be said to be a BUT if there
is a permanent business place that is used to run a business or activity.
Lebih lanjut, peraturan tersebut mengatur rincian bentuk usaha baik yang termasuk di dalam
maupun di luar definisi tersebut. Melalui penetapan ini, maka diharapkan aktivitas ekonomi
yang dilakukan oleh orang maupun badan asing yang selama ini luput dari pemajakan dapat
dikategorikan sebagai BUT sehingga dikenakan pajak. Hal ini sejalan dengan upaya pemerintah
untuk menerapkan Aksi BEPS 7 terkait upaya pencegahan penghindaran pajak melalui status
BUT.
Furthermore, the regulation regulates the details of good business forms which are included in
and outside the definition. Through this stipulation, it is expected that the economic activities
carried out by foreign people and entities which have so far escaped taxation can be categorized
as BUT and are therefore taxed. This is in line with the government's efforts to implement the
BEPS 7 Action related to efforts to prevent tax avoidance through BUT status.
As for the progress for new CFC Rule, it is expected that the revision will be enacted soon to
replace the current regulation of Minister of Finance Regulations (PMK) 107/2017. 27 With this
to be implemented in the near future, it is hopeful that the upcoming regulations will not only
able to prevent tax avoidance practices more effectively, but also maintain the business climate
to be undistorted.
Sementara itu, pemerintah melakukan relaksasi kebijakan pajak dengan memperluas cakupan
ekspor jasa yang dikenakan PPN dengan tarif 0%. Melalui PMK 32/2019 yang dikeluarkan pada
29 Maret 2019, pemerintah memperluas penerapan prinsip destinasi (destination principle),
yaitu mengenakan pajak atas barang dan jasa berdasarkan lokasi dimana barang dan jasa
tersebut dikonsumsi. Hal ini menandakan komitmen pemerintah dalam berupaya
meningkatkan daya saing ekspor jasa melalui instrumen kebijakan pajak. Ke depannya, tentu
diharapkan tren perluasan penerapan destination principle dapat terus diperluas ke sektor jasa
lainnya seiring peningkatan kapabilitas administrasi otoritas pajak.
Meanwhile, the government relaxed the tax policy by expanding the scope of service exports
subject to VAT at a rate of 0%. Through PMK 32/2019 issued on March 29, 2019, the
government expands the application of the destination principle, which is to impose a tax on
goods and services based on the location where the goods and services are consumed. This
27
CFC Rule regulates the right of the government to determine the timing of attainment of dividend income of a
company from entities abroad. The definition applied on CFC is firstly stated in Article 18 paragraph 2 of the Income
Tax Law 2008. The article defines that the minimum level of control 50% of shareholding ownership – whether it is
by single or combination of several taxpayers – is able to be treated as CFC.
signifies the government's commitment to strive to improve the competitiveness of service
exports through tax policy instruments. In the future, it is expected that the expansion principle
of the adoption of destination principle can continue to be extended to other service sectors in
line with the increased capability of the tax authority administration.
Beyond the aspects explained above, it is noteworthy as well that tax treaty between Indonesia
and Belarus has been applicable since 1 January 2019. The treaty itself has entered into force
since 9 May 2018–it was signed formerly on 19 March 2013.

H. Global Taxation Trends

Digital Taxation
Divided course of direction occurs between countries in responding tax challenges arising from
digital economy. While we all look forward to global consensus to be agreed and implemented
in sharing the taxing rights in appropriate and efficient manner by 2020, some countries choose
to implement their solution unilaterally; some others prefer to patiently wait for common
approval.
A number of Finance Ministers in Europe Union (EU) recently agreed to postpone the
implementation of taxing giant digital corporation such as Google and Facebook. For the mean
time, they agree to await the global agreement in taxing such business. Recently, Australia has
also decided to wait for global agreement as the best way instead of introducing its own digital
services tax. The government argues that interim measure would potentially harm and
discourage innovation, adversely affecting start-ups and low-margin businesses, and the
potential for double taxation.
Contrary to these movements, France plans to advance unilateral action to tax huge digital
corporation with 5% tariff. Spain, United Kingdom, Germany, Italy, Turkey and Austria seem in
line to implement similar plan, showing frustration by the lengthy process underway at the
OECD level.
Recently, the EU has adopted measures in targeting e-commerce sales with a new VAT
framework which would be effective starting on the beginning of 2021. These include rules
obliging large online marketplaces to ensure that VAT is collected from goods sold by non-EU
sellers to EU consumers through their platform. This, in effect, causing them to be liable for any
unpaid VAT from the goods.
ASEAN Member Countries Cooperate to Tackle Illegal Economic Activities
Penjalinan kesepakatan dalam koordinasi pajak di regional ASEAN menunjukkan adanya
kesepahaman dan kesamaan kepentingan ekonomi dan perpjakan antarnegara anggota. Mereka
menyepakati kerjasama di bidang pajak dan kepabeanan yang difokuskan untuk menekan
aktivitas ekonomi ilegal. Kesepekatan ini diambil dalam pertemuan gabungan Menteri
Keuangan dan Gubernur Bank Sentral ASEAN di Chiang Rai, Thailand pada 2-5 April 2019.
Establishing agreements in tax coordination in the ASEAN region shows an understanding and
similarity in economic interests and employment among member countries. They agreed on
cooperation in the field of taxes and customs, which was focused on suppressing illegal
economic activities. This agreement was taken at a joint meeting of the Minister of Finance and
Governor of the ASEAN Central Bank in Chiang Rai, Thailand on April 2-5 2019.
Mereka sepakat untuk menekan praktik-praktik ilegal, termasuk pencucian uang dan
pendanaan terorisme. Selain itu, mereka juga setuju untuk mendorong perluasan jaringan P3B
antarnegara anggota. Mereka juga menyepakati implementasi inisiatif global terkait pertukaran
informasi untuk kepentingan perpajakan.
They agreed to suppress illegal practices, including money laundering and terrorism funding. In
addition, they also agreed to encourage the expansion of the P3B network among member
countries. They also agreed to implement global initiatives related to information exchange for
tax purposes.
Global Minimum Tax to Be Introduced?
With the process of reaching global consensus on taxing digital players is on its way, OECD
discusses the potential of implementing global minimum tax. This tax denotes the minimum
payment from multinational companies that collects income from abroad. The progress is
already reflected in the proposal between France and Germany that was signed on 29 February
2019. They agree in the provision in taxing digital economy to support financial reform that are
on going in each country. The agreement uses country-by-country or entity-by-entity approach
in determining the minimum tax.
IMF to Take Role on International Tax Stage?
Koordinasi pajak internasional selalu menjadi perhatian organisasi-organisasi besar tingkat
internasional, tidak terkecuali IMF. Pada 25 Maret 2019, Managing Director IMF Christine
Lagarde meminta agar seluruh pemangku kepentingan di dunia memikirkan kembali sistem
perpajakan korporasi yang lebih mencerminkan perubahan ekonomi global dan mengatasi
permasalahan sesungguhnya. Menurutnya, arsitektur pajak perusahaan internasional yang
berlaku saat ini sudah ketinggalan zaman.
International tax coordination has always been the concern of large international organizations,
including the IMF. On March 25, 2019, IMF Managing Director Christine Lagarde requested that
all stakeholders in the world rethink the corporate taxation system that better reflects global
economic changes and overcomes real problems. According to him, the current international
corporate tax architecture is outdated.
Lagarde yakin IMF memiliki peran dalam membantu negara-negara untuk menciptakan solusi
yang menawarkan stabilitas dan memadukan kepentingan negara-negara berkembang. Apalagi,
menurutnya, koordinasi antarpemerintah dan peran penetapan aturan yang dilakukan OECD
dinilai gagal.
Lagarde believes the IMF has a role in helping countries to create solutions that offer stability
and integrate the interests of developing countries. Moreover, according to him, inter-
governmental coordination and the role of rule-setting carried out by the OECD are considered
to have failed.
Dalam penelitian IMF yang berjudul ‘Corporate Taxation in the Global Economy’, dikemukakan
bahwa proyek BEPS masih lemah dalam menindaklanjuti kompetisi pajak, terutama dalam
konteks ekonomi digital. Permasalahan yang dibahas dalam proyek tersebut hanya berkisar
pada tataran prinsip arm’s length principle dan bagaimana menentukan bentuk kehadiran fisik
atas fenomena perusahaan dengan laba besar namun membayar pajak sangat rendah. IMF pun
menekankan urgensi penerapan Global Formulary Apportionment (GFA) dalam konteks
penentuan harga transfer di era digitalisasi ekonomi, walaupun turut mengakui hal tersebut
juga berisiko memperparah kompetisi pajak.
In an IMF study entitled 'Corporate Taxation in the Global Economy', it was stated that the BEPS
project was still weak in following up on tax competition, especially in the context of the digital
economy. The problems discussed in the project only revolve around the arm's length principle
principle and how to determine the physical presence of the phenomenon of companies with
large profits but paying very low taxes. The IMF also emphasized the urgency of implementing
the Global Formulation Support (GFA) in the context of transfer pricing in the era of economic
digitalization, although it also acknowledged that it also risks exacerbating tax competition.
ATAD Implementation Started to Take Effect in EU
Progres upaya melawan praktik penghindaran pajak di Uni Eropa mengalami kemajuan cukup
signifikan di dua anggota negara, yaitu Irlandia dan Luksemburg. Sebagaimana diatur dalam
Anti-Tax Avoidance Directives (ATAD), negara anggota Uni Eropa wajib sudah memiliki
peraturan Controlled Foreign Income yang baru dan juga peraturan General Anti-Abuse Rule
yang efektif pada 1 Januari 2019. Sementara itu, dua aturan lainnya memiliki tenggat waktu
yang lebih lama, yaitu penerapan exit tax pada akhir 2019, anti-hybrid mismatch rules pada
tahun 2020, dan aturan pembatasan utang (interest limitation rules) pada tahun 2024. pada Hal
ini tentu berdampak pada negara-negara anggota yang masih belum memiliki aturan yang
memenuhi kriteria yang diwajibkan.
Progress against the practice of tax avoidance in the European Union has made significant
progress in two members of the country, namely Ireland and Luxembourg. As stipulated in the
Anti-Tax Avoidance Directives (ATAD), EU member states must already have new Controlled
Foreign Income regulations as well as General Anti-Abuse Rule regulations that are effective on
January 1, 2019. Meanwhile, the other two rules have deadlines longer, which is the
implementation of exit tax at the end of 2019, anti-hybrid mismatch rules in 2020, and interest
limitation rules in 2024. This certainly affects member countries that still do not have rules that
meet required criteria.
Untuk memenuhi kewajiban tersebut, Irlandia telah mengeluarkan aturan CFC yang baru.
Aturan terkait anti-hybrid juga diperkirakan akan diberlakukan tahun ini, sementara terdapat
kemungkinan aturan pembatasan utang (interest limitation rules) akan diberlakukan tahun
2020. Sementara itu, Luksemburg telah mengadopi aturan interest limitation rules dan anti-
hybrid rules yang efektif pada 1 Januari 2019.
To fulfill this obligation, Ireland has issued a new CFC rule. Anti-hybrid rules are also expected
to take effect this year, while there is a possibility that the interest limitation rules will be
implemented in 2020. Meanwhile, Luxembourg has adopted interest limitation rules and anti-
hybrid rules that were effective on January 1, 2019.
 Cooperative Compliance Regime Continues
France continues the international trend in implementing cooperative compliance program as
part of the national tax regime. 28 This regime has been previously applied in Germany, Canada,
US, Hungary, Ireland, Italy, Japan, Netherlands, New Zealand, Portugal, Singapore, Russia, UK
and many others.
In this program, France government will focus on establishing a framework for quick regulation
of complicated tax issues, third-party tax compliance reviews and increased support for French
companies abroad.

28
Cooperative compliance is an initiative developed by OECD for promoting better tax compliance through enhanced
relationship and trust between tax administration and taxpayers. It sets out expectations for transparency and good
tax governance by the taxpayers. In return, the government can give greater tax certainty to the taxpayers.
(i) TOPICAL ANALYSIS: TAX AND DIGITAL ECONOMY
Rising Tax Challenges
The economy is increasingly digital with unprecedented pace. With the era of digital
transformation, it revolutionizes the way business operates. In such a way, it would be misleading
to isolate digital business from the rest of the economy to determine its tax treatment, since the
whole economy itself is becoming digitalized (de Wilde, 2018). 29
Yet, the nature of tax system is left behind with the norms of conventional business. 30 Tax tends to
be imposed to businesses where they have a physical existence rather than virtual presence – since
it continues to be developed on the basis of traditional product and service lines. Digital businesses
need no factories, stores, or other fixed place of business in order to sell their products to
consumers in particular country. Meanwhile, corporate value is increasingly concentrated in
intangible assets, such as patents and copyrights on software and digital content. Such assets are
easily transferred to low-tax countries, so that they can minimize taxable income in countries with
higher tax rate.
In addition, business activities in a digitized economy, without adequate supervision, would create
new layer of shadow economy. The transactions become harder to be detected and monitored
within tax system, thus lowering the realization of potential revenue.
So, just as the economy is evolving at an unprecedented motion, tax rules cannot stand still
constantly. It is important to seek for fair, consistent and workable regulations on digital
commerce, both now and as reforms come through in the future.
But what form of solutions that meet those criteria and, more importantly, able to effectively
answer the raising challenges from digitalized economy? Are those in the form of breakthrough in
administration, policy innovation, or both?
It is thus crucial to identify the gap between existing tax rules and the digital businesses’
compliance behavior. To do so, we have to understand the business model in the context of how
they generate income and how the transaction occurs. We need to differentiate the variety of the
business models; since each one raises different challenges, so thus it needs different solutions.

Domestic Challenge
Electronic commerce (e-commerce) provides a whole new way of conducting business transactions.
Globally, sales of goods through e-commerce are currently estimated to be worth in the region of
USD 2 trillion per year – involving around 1.6 billion consumers – with the projection of reaching
USD 4.5 trillion by 2021.31 In Indonesia, based on research conducted by Google and Temasek, the
internet economy is estimated to reach around USD 27 billion with annual growth rate of 49%

29
Maarten F. de Wilde, “Comparing Tax Policy Responses for the Digitalizing Economy: Fold or All-in”, Intertax (2018):
466.
30
Tatiana Falcao and Bob Michel, “Assessing the Tax Challenges of the Digital Economy: An Eye-Opening Case Study”,
Intertax Vol. 42 Issue 5 (2014): 317-324.
31
The figures are assumption made by European Commission in 2016, as quoted by OECD, “The Role of Digital
Platforms in the Collection of VAT/GST on Online Sales”, (2019): 13.
(2015-2018).32 By 2025, it is expected that it will significantly increase up to USD 100 billion by
2025. 33
Subsequently, the increasing rate of business transactions over the platforms raises the challenge in
addressing whether and how the actors and transactions should be taxed. Principally, to maintain
fairness and equal level-playing field between digital and conventional business, each of them
should comply to the same general tax rules. In other words, there should be no difference in terms
of tax burden. The purposes of such rules are no other than to preserve tax base that shifts to digital
platform and capture its growth within the tax system.
The challenge is then for the government to enforce the compliance for each business model. There
should be a much-detailed procedures that are workable for each digital business model, whether
they are e-commerce business or transactions occurred through social media. Thus, the solution
lies in forming administrative breakthrough to ensure that e-commerce business is treated equally
with conventional commerce.
We should note, however, administrative solution is not without consequence. They may arise
problematic compliance problem and legal uncertainty. The rules may be burdensome to some of
the e-commerce business, so they need to be aligned to their capacity in fulfilling the obligation.
As we recall by the end of last year, the government issued Minister of Finance Regulations No.
210/2018 (PMK 210/2018) to be implemented on 1 April 2019, but revoked the rules near the
time of implementation. The regulation was rightly purposed to provide administrative procedures
regarding taxation aspects for e-commerce transactions.
However, the Minister saw too many false rumors regarding the regulations, causing
misunderstanding perception from the public. She also stated that there is an urgent need for more
collaboration and coordination between stakeholders, which seemed lack of involvement in PMK
210/2018 formulation. She also added that adequate time was needed for intensive socialization
and communication toward all stakeholders and preparation to build adequate infrastructure to
accommodate the e-commerce data .
Meanwhile, Indonesian e-Commerce Association (IdeA) appraise that PMK 210/2018 lacked of
certainty and firmness. Should the regulations be implemented, the tax authority would have
difficulties in enforcing the law in social media since there was no certain mechanism provided to
capture transaction data from that area. In effect, it could then incentivize e-commerce transactions
to shift into social media from marketplace platforms, which in turn jeopardizing their growth.

Lesson Learned
Therefore, participative regulation making is the key to ensure the rules are workable and accepted
by the public. Consultancy with related stakeholders is necessary, given that they are the ones who
understand and experience the practice on the field. They know better how certain regulations
would impact the economic response from the privates in e-commerce. Accordingly, better inputs
can be accommodated in the regulation making process, which turn out to produce one that is well
supported by them.
32
Google and Temasek, “e-Conomy SEA 2018: Southeast Asia’s Internet Economy Hits An Inflection Point”, (2018): 6.
33
Ibid.
With more participation from stakeholders, the upcoming regulation would be hopefully more
efficient, transparent, well-targeted and supportive to the growth of e-commerce. There should be a
comprehensive collaboration representing every stakeholder that may be impacted by the
regulations.
In addition, there should be in-depth consideration in ensuring that there would be similar
treatment between e-commerce in marketplace platform and other digital platforms, such as social
media, online retail, classified ads, or daily deals. This is to ascertain that there would be no
economic behavior changes in e-commerce industry caused by different treatment by the DGT.
Besides, social media contains substantial source of potential tax base data and information.
According to survey conducted by PayPal to 4,000 consumers and 1,400 merchants in seven
countries (Singapore, Hongkong, China, India, Indonesia, China, The Philippines and Thailand) in
2017, it was found that 80% of e-commerce transactions was conducted through social media.
Figure 8 - Social Media Usage for E-Commerce in Several Asian Countries (2017)

Singapore 63

Hong Kong 75

India 79

Indonesia 80

China 81

The Philippines 87

Thailand 95

0 10 20 30 40 50 60 70 80 90 100
%

Source: Paypal Inc, as quoted by databoks.co.id

On another survey, conducted by IdeA, it was found that only 16% of e-commerce transactions
were conducted through marketplace platforms (16%), while most of them were occurred through
Facebook (43.43%). Therefore, ideally, business activities performed in social media need to be
monitored as well.

Figure 9- Share of Social Media Usage for Online Transactions (2017)

 Facebook Instagram Facebook & Instagram Others
Own Website Marketplace Not Online Yet

12; 12%

16; 16%
43; 43%

7; 7%

6; 6%

11; 11% 5; 5%

Source: IdeA, as quoted by databoks.co.id

Meanwhile, we should note as well that the cancellation of PMK 210/2018 coincided with the
issuance of OECD proposal on 22 March 2019 regarding VAT collection by digital platforms – some
alternatives the government may need to consider. In order to help governments enforcing
compliance behavior, OECD proposed measures that occupy assistance from online marketplaces to
help collecting VAT on sales made through the platforms.
The proposal offers ways to make online platforms liable for VAT collection on business-to-
consumer transactions and explains full VAT liability regimes in depth. This way, platforms may be
fully liable for VAT on online sales that they facilitate; or optionally, they are collectively liable with
the underlying supplier for the tax due on online sales.
It also provides recommendation of additional roles that can be performed by online platforms in
supporting VAT collection on online sales. They include information sharing, under which online
platforms would be requested to send data to tax authorities that may be relevant to VAT
compliance; providing education to make suppliers using online platforms aware of their VAT
obligations; and further cooperation agreements, which can combine several kinds of measures to
help with compliance.
In addition to these measures, it also gives advice on what online platforms can do to maximize VAT
compliance in online sales, such as using joint and several liability regimes, or adopting due diligent
schemes. These strategies may require assistance from other parties that could handle goods from
cross-border suppliers to perform due diligence checks or possibly disciplinary measures.

Global Agenda: The Progress into Reaching Consensus

In June 2012, more than 110 countries and jurisdictions came together to discuss tax challenges
arising from digital economy and other international tax issues. They were concluded on
OECD/G20 Base Erosion and Profit Shifting (BEPS) Project (Action 1), published on 5 October 2015.
Unfortunately, the BEPS project’s final report fell short on concrete agreement on measures to
address the tax challenges of the digital economy. Since then, talks have continued under the
OECD/G20 Inclusive Framework on BEPS, with the goal of issuing the final report reflecting global
consensus in 2020.
Not long ago, on 13 February 2019, the OECD/G20 released the Public Consultation Document
“Addressing the Tax Challenges of the Digitalization of the Economy” (next mentioned as ‘the
document’). The document describes the proposals prepared by the Inclusive Framework on
solutions to the tax challenges arising from the digitalization of the economy. It is divided into two
pillars: allocation of taxing powers to the market/user jurisdiction (pillar 1) and effort to tackle
BEPS (pillar 2).
As we recall, the digital economy has given opportunity to platforms and other business models
that create economic value from information provided by users. Consumers’ contribution to value
creation is growing significantly, yet the rules of international taxation essentially does not
acknowledge that contribution. How would countries agree to adjust to the new realities in the
years ahead?
According to pillar 1, one of the tasks is to develop nexus that represent the digital business. Put it
simply, this means expanding the definition of PE to encompass “digital presence” as determined by
the location of a service’s users. Afterward, it continues to the specification of a formula for
allocating taxable income that incorporates the contribution from users (depend on the business
model).
There are three proposals wrapped in the pillar 1, with each of them has their own merits and
shortcomings in denoting the new nexus rule and subsequent profit allocation rule. They are “User
Participation” Proposal, “Marketing Intangibles” Proposal and “Significant Economic Presence”
Proposal.
The “User Participation” Proposal assumes that users of a service in a particular jurisdiction
contribute to the value creation by uploading their information and interacting with online
platforms. They are people surfing in social media, search engines and online market places. Under
this perspective, countries are assured that they have the right to tax on the basis that they have
such users.
In the second Proposal, “Market Intangibles” model, the focus is not solely lied on digitized
business. It seeks to formulate profit allocation on the basis of traits which are present in a broader
range of business model. The resulting profits would then be allocated on a formula basis.
The third one, “Significant Economic Presence” Proposal, is motivated by a view that the
digitalization in economy enable businesses to be actively involved in economic life of other
jurisdictions without physically entering them. A taxable presence arises when there is a significant
economic presence on the basis of factors that provides an intended and sustained relation with
other jurisdictions.
Accordingly, it reflects a desire by some countries to avoid complexity and uncertainty by
proposing a highly formula-based approach. It proposes that a tax base is calculated by factors that
are not bind with physical characteristics. Such factors include user base, website, billing in local
currency and other factors that are influential to the local business activities.
Toward A More Fair and Efficient International Tax System
Each of the Proposal addresses the need to reflect the role of “remote active presence” in allocating
taxing rights as per international rules. They acknowledge that value can be created in a jurisdiction
where users or customers are located without requiring physical presence. 34 Thus, consequently,
they open the discourse of taxing rights reallocation according to that judgement.
“User Participation” Proposal has the narrowest scope and shows a ring-fencing effect. It seems to
be applicable only to a limited set of representative business models expressed by the digitalization
of the economy.35 However, it should be noted, as argued by Becker and Englisch (2019), mere user
number does not necessarily correlate to the value creation, which is the jargon that OECD always
emphasize.36 It should be backed by stable user relationship, data usage intended for business
purpose and aggregate user relationship in terms of size (number of device) and depth (intensity of
use).37
Meanwhile, the “Marketing Intangible” and “Significant Economic Presence” Proposal has a broader
one and better preserves neutrality with other forms of remotely (digital and non-digital) operated
as well as conventional business.
Specifically, under “Significance Economic Presence” Proposal, market countries are allowed to
exercise their taxing power on business profits derived remotely, whenever such business
substantively active in economic life of those countries. This way, it can expand the concept of
Permanent Establishment (PE) by acknowledging the existence of a virtual PE.
However, although the three Proposals have different approaches, they are not necessarily
mutually-exclusive and they could be partly bundled in certain ways. 38 Their concepts have certain
similarities with each other and thus the resulting agreement may reflect the mix of the three.
Regardless on how the consensus may result, it looks likely that digital business will move the
whole economy closer toward consumption-based taxation. The European Commission’s proposal
for taxing sales of digital goods and services – although recently rejected – embodies this
orientation, as does the destination-based cash flow tax that was once considered by United States
government. Nevertheless, these sort-of movements still lack efficiency and fairness and they could
raise double taxation issue.
To conclude the common ground between the three proposals, we understand that it is crucial to
devise a system for assessing and taxing a corporation’s digital assets – along with the platforms
and other intangibles derived from those assets – and distributing the revenues among
jurisdictions.39 It would require all the capability and integrity of our tax experts, policy makers and

34
Pasquale Pistone, Joao F.P. Nogueira, Betty Andrade, “The OECD Proposals for Addressing the Tax Challenges of the
Digitalization of the Economy: An Assessment” (2019). Internet, can be accessed at:
https://www.ibfd.org/sites/ibfd.org/files/content/pdf/itaxs_2019_02_int_1.pdf.
35
Ibid.
36
Johannes Becker and Jochim Englisch, “Taxing Where Value Is Created: What’s ‘User Involvement’ Got to Do with It?”,
Intertax Vol. 47 Issue 2 (2019): 161-171.
37
Ibid.
38
Pasquale Pistone, Joao F.P. Nogueira, Betty Andrade, OpCit.
39
Shigeki Morinobu, “Strategies for Taxing the Digital Economy”, (2018), Internet, can be accessed at:
https://www.tkfd.or.jp/en/research/detail.php?id=24.
diplomats to manifest these ideas and execute them into a new era of fair and efficient international
tax system.
The proposal under pillar 2, focusing on remaining BEPS issues, comprises an income inclusion rule
that would function as a minimum tax and a tax on base-eroding payments (TBEP). The minimum
tax would be imposed to the income of a foreign subsidiary or controlled entity in a situation where
it was taxed by low effective tax rate, while TBEP would deny deduction or relief for certain
payments should they are taxed under minimum rate in the other residence.
Certainly, this proposal has surprised many stakeholders, since this pragmatical plan might well
target BEPS more effectively, but it is also more likely harm the pure economic decision in the
global market. As quoted in International Tax Notes Vol. 93 No. 12 (March 25, 2019), Georg Geberth
of Siemens, representing International Chamber of Commerce, believes that the proposal has
nothing to do with taxing value creation, and it is a departure from the BEPS project’s
fundamentals.40 Besides, it could be technically complex and therefore burdensome to companies,
he added.41
It would be wise to see how far BEPS Projects implementation outcome first and detect the real gap
rather than immediately taking actions that would harm business decisions that are taken based on
real economic activities. In addition, many countries, particularly the developing ones, are still in
the middle of progressing. If we are to enter new phase which is proposed by the pillar 2, it is
possible that many of them are not ready in terms of administration capacity and complex
international tax coordination.

Peluang Digitalisasi dalam Meningkatkan Kinerja Otoritas Pajak

Opportunities for Digitization in Increasing the Performance of the Tax Authorities
Digitalisasi teknologi tidak hanya menimbulkan tantangan, namun juga memberikan peluang yang
harus dimanfaatkan. Artinya, tantangan perpajakan yang timbul dari digitalisasi ekonomi perlu
direspons secara digital pula oleh otoritas pajak. Respons ini perlu dibangun secara optimal
terhadap dua area: adaptasi kontrol kepatuhan dan aturan perpajakan terhadap perubahan model
bisnis yang terus berlangsung 42 dan keberadaan aturan yang mendukung kerjasama pajak
internasional, terutama dalam hal pertukaran informasi. 43
Digitizing technology not only poses challenges, but also provides opportunities that must be
utilized. That is, the tax challenges that arise from digitizing the economy need to be responded
digitally by the tax authority. This response needs to be built optimally on two areas: adaptation of
compliance controls and tax rules to changes in the ongoing business model and the existence of
rules that support international tax cooperation, especially in terms of information exchange.

40
Stephanie S. Johnston, “Making Waves: OECD Navigates Debate On Tax Rules for Digital Age”, Tax Notes
International Vol. 93 No. 12 (2019): 1262-1263.
41
Ibid.
42
Lihat Marcel Olbert dan Christoph Spengel, “International Taxation in the Digital Economy: Challenge Accepted”,
World Tax Journal (2017): 3-46.
43
Rafal Lipniewicz, “Tax Administration and Risk Management in the Digital Age”, Information Systems in Management
Vol 6(1) (2017): 26-37.
Dengan demikian, digitalisasi dapat membantu meningkatkan efektivitas dan efisiensi otoritas
pajak dalam menyelenggarakan sistem pajak, termasuk mengurangi biaya operasi, meningkatkan
kinerja manajemen risiko, dan memperkuat hubungan kepercayaan antara otoritas pajak dengan
Wajib Pajak. Perwujudan hal ini setidaknya dapat ditinjau dari peran digitalisasi atas area-area
berikut.
Thus, digitalization can help improve the effectiveness and efficiency of the tax authorities in
administering a tax system, including reducing operating costs, improving the performance of risk
management, and strengthening the relationship of trust between the tax authorities and taxpayers.
This realization can at least be viewed from the role of digitization of the following areas.
Pertama, proses manajemen data dan informasi Wajib Pajak menjadi lebih akuntabel dan
termonitor dengan baik. Melalui transformasi digital, data tersebut menjadi aset berharga dalam
mendeteksi perilaku Wajib Pajak dan memprediksi tren ekonomi mendatang. Penggunaan data
dapat dilakukan secara masal dan terstruktur sehingga analisis dapat dilakukan secara lebih efektif
dan memberikan kesimpulan-kesimpulan baru yang belum tentu bisa didapatkan tanpa adanya
digitalisasi.44 Dengan kata lain, hal ini akan mempercepat proses identifikasi risiko ketidakpatuhan
secara lebih akurat dan terukur.
First, the data management process and taxpayer information become more accountable and well
monitored. Through digital transformation, the data becomes a valuable asset in detecting taxpayer
behavior and predicting future economic trends. The use of data can be done massively and
structured so that analysis can be carried out more effectively and provide new conclusions that
may not be available without digitalization. In other words, this will speed up the identification
process of risk of non-compliance more accurately and measurably.
Lebih lanjut, ketidakpatuhan melalui pemalsuan pelaporan atau transaksi (false reporting or
invoicing) dapat dideteksi lebih dini.45 Pengelakan pajak ini dapat berupa pelaporan penghasilan
lebih kecil dari yang seharusnya (under-reporting of income) maupun pelaporan pengurangan
penghasilan lebih besar dari yang sepatutnya (over-reporing of deduction). Dalam hal ini, teknologi
dapat memberikan solusi melalui penampungan laporan data transaksi secara otomatis dan
sistematis sehingga mudah dimonitor.46
Furthermore, non-compliance through fraudulent reporting or transactions (false reporting or
invoicing) can be detected earlier. This tax evasion can be in the form of under-reporting of income
and reporting of over-reporing of deductions. In this case, technology can provide a solution
through the collection of reports on transaction data automatically and systematically so that it is
easily monitored.
Kedua, digitalisasi juga memberikan kemudahan bagi otoritas pajak untuk meningkatkan
transparansi antara otoritas pajak dengan Wajib Pajak. Melalui transparansi yang lebih baik, maka
proses pemungutan pajak dapat menjadi lebih sederhana serta mengurangi kewajiban administrasi
pendukung yang dibutuhkan.47 Selain itu, kepuasan Wajib Pajak terhadap kinerja otoritas pajak
juga dapat ditingkatkan sehingga kepatuhan pajak secara sukarela juga semakin terbangun.
44
Piergiorgio Valente, “The Data Economy: On Evaluation and Taxation”, European Taxation Vol. 59 No. 5 (2019): 1.
45
Aleksandra M. Bal, “VAT Trends in Europe: Digitalization and Real-Time Filing”, Journal Tax Analysts (2019): 1.
46
OECD, “Technology Tools to Tackle Tax Evasion and Tax Fraud”, (2017): 6-7.
47
Steef Huibregtse, Paola Ottoni, dan Sonia C.M. Rodriguez, “How Technology Is Changing Taxation in Latin America”,
Bulletin for International Taxation (2019): 151.
Second, digitalization also makes it easy for the tax authorities to increase transparency between
the tax authorities and taxpayers. Through better transparency, the tax collection process can be
simpler and reduce the supporting administrative obligations required. In addition, taxpayer
satisfaction with the performance of the tax authorities can also be increased so that voluntary tax
compliance is also increasingly built.
Ketiga, pelayanan otoritas pajak yang terdigitalisasi juga membantu Wajib Pajak dalam berbagai
hal, termasuk dalam penyediaan fasilitas pembayaran, pemberian kelebihan pembayaran pajak,
dan pemberian informasi yang relevan untuk membantu Wajib Pajak agar patuh terhadap
ketentuan yang ada.
Third, the service of a digitalized tax authority also assists Taxpayers in various matters, including
in the provision of payment facilities, the provision of excess tax payments, and the provision of
relevant information to help taxpayers comply with existing provisions.
Keempat, pemenuhan kewajiban administrasi pajak yang terdigitalisasi juga memberikan
kemudahan bagi Wajib Pajak. Salah satu contoh digitalisasi administrasi yang dapat dilakukan
adalah melalui penyampaian data informasi keuangan dan akuntansi secara elektronik oleh Wajib
Pajak kepada otoritas pajak. Praktik ini pertama-tama dilakukan oleh Portugal pada tahun 2008.
Selanjutnya, metode ini diadopsi oleh negara-negara lain seperti Austria, Luksemburg, Perancis,
Polandia, dan Lituania.48 Melalui cara ini, biaya kepatuhan yang dikeluarkan oleh Wajib Pajak pada
akhirnya menjadi jauh berkurang.
Fourth, fulfilling the obligation of a digitalized tax administration also provides convenience for
taxpayers. One example of administrative digitalization that can be done is through the submission
of financial and accounting information data electronically by taxpayers to the tax authority. This
practice was first carried out by Portugal in 2008. Furthermore, this method was adopted by other
countries such as Austria, Luxembourg, France, Poland and Lithuania. In this way, the cost of
compliance issued by Taxpayers eventually becomes much reduced.
Contoh lainnya adalah melalui pemberian notifikasi bukti transaksi secara elektronik (e-invoice)
secara otomatis oleh Wajib Pajak kepada Otoritas Pajak. Tanpa peran digitalisasi, praktik
kecurangan untuk menghindari kewajiban pajak PPN akan relatif mudah dilakukan. 49 Cara ini
diterapkan oleh Uni Eropa pada tahun 2010 secara opsional, dan pada kenyataannya pelaku bisnis
lebih memilih cara demikian karena terbukti jauh lebih mudah dan efisien ketimbang pemberian
notifikasi bukti transaksi secara tradisional.50
Another example is through automatic e-invoice notification by taxpayers to the tax authority.
Without the role of digitalization, the practice of cheating to avoid VAT tax obligations will be
relatively easy to do. This method is applied by the European Union in 2010 optionally, and in
reality business people prefer this method because it proves to be far easier and more efficient than
traditional notification of transaction proof.

48
Aleksandra M. Bal, OpCit, 2.
49
Charlene A. Herbain, “Fighting VAT Fraud and Enhancing VAT Collection in A Digitalized Environment”, Intertax Vol.
46 Issue 6-7 (2018): 579-580.
50
Adam Rombel, “Paving the Way for E-invoices”, Global Finance (2007). Internet, dapat diakses di:
https://www.gfmag.com/magazine/march-2007/cover-story-paving-the-way-for-e-invoices (diakses pada 23 April
2019).
Kelima, perumusan kebijakan pajak yang tepat sasaran. Perolehan data ekonomi dan wajib pajak
yang masif membutuhkan pengelolaan yang efektif sehingga mampu memberikan informasi yang
berguna bagi otoritas pajak. Informasi tersebut dapat memberikan estimasi penerimaan pajak di
masa mendatang, pemetaan perilaku kepatuhan Wajib Pajak, membuka prospek peluang kebijakan
baru, dan mengevaluasi kebijakan yang tengah berjalan. Dalam hal ini, dukungan teknologi yang
mumpuni akan meningkatkan kapabilitas pengelolaan data sehingga fungsi-fungsi yang disebutkan
dapat tercapai.
Fifth, the formulation of tax policy that is right on target. Acquiring economic data and massive
taxpayers requires effective management so that they can provide useful information to the tax
authorities. This information can provide estimates of future tax revenues, mapping taxpayer
compliance behavior, opening up prospects for new policy opportunities, and evaluating ongoing
policies. In this case, qualified technology support will improve data management capabilities so
that the functions mentioned can be achieved.
Keenam, peningkatan efektivitas koordinasi pajak internasional dan kerjasama pertukaran
informasi antar negara. Pertukaran informasi yang dimaksud termasuk hal-hal yang tercakup
dalam perjanjian pertukaran informasi secara otomatis (AEoI) maupun informasi transfer harga
(transfer pricing). Dalam konteks ini, akurasi dan ketepatan waktu pertukaran informasi sangat
membutuhkan dukungan teknologi digital. Dengan demikian, teknologi digital mampu mendorong
efektivitas implementasi pertukaran data secara otomatis sehingga audit secara multilateral pun
memungkinkan untuk dilakukan.51
Sixth, increasing the effectiveness of international tax coordination and cooperation in information
exchange between countries. Exchange of information in question includes matters included in the
automatic information exchange agreement (AEoI) and price transfer information (transfer
pricing). In this context, the accuracy and timeliness of information exchange really need the
support of digital technology. Thus, digital technology is able to encourage the effectiveness of
automatic data exchange implementation so that audits are multilateral possible.
Momentum pemanfaatan peluang dari teknologi digital sangat penting untuk dimanfaatkan
bersamaan reformasi pajak yang tengah berlangsung. Jika keenam peluang dari area tersebut di
atas dioptimalkan, maka sistem pajak dapat berjalan lebih optimal dalam kerangka hubungan
antara otoritas pajak dengan Wajib Pajak yang lebih harmonis. Selain itu, kebijakan pajak yang
dihasilkan juga akan lebih merepresentasikan kondisi Wajib Pajak dan prioritas kebutuhan
pemerintah. Dengan demikian, tujuan optimalisasi penerimaan dan upaya mengurangi sengketa
dapat lebih tercapai.
The momentum of utilizing opportunities from digital technology is very important to be used
together with ongoing tax reform. If the six opportunities from the above area are optimized, then
the tax system can run more optimally within the framework of the relationship between the tax
authority and a more harmonious Taxpayer. In addition, the tax policy produced will also better
represent the condition of taxpayers and the priority of government needs. Thus, the goal of
optimizing revenues and reducing disputes can be more achieved.

51
Steef Huibregtse, Paola Ottoni, dan Sonia C.M. Rodriguez, OpCit., 141.
REFERENCES
APPENDIX