By Nugroho SBM
Brokers for Tax Cases( In Bahasa Makelar Kasus- shortened to Markus)- which has recently thrown the first time by Susno Duaji - became a hot public discussion. Specific things that become the topic is how Gayus Tambunan a civil servant category III in the Directorate General of Taxation could have such great wealth, such as houses and luxury cars. Gayus such wealth was allegedly because he was a broker for tax cases.
The behavior of such unscrupulous tax officials certainly not new. At the time of Prophet Jesus, for example, tax officials or the time it was known as a highly unpopular tax collectors by the community, even if later there was a convert and a disciple whom Jesus in Matthew and Zacchaeus. Why is the tax collector was a very hated? Because they usually charge more tax than they should and the advantages that go into their private pockets. In addition, they also conduct bargaining on taxes to be paid to the specific benefits for them.
When Brokers for Tax Cases are not immediately eradicated completely, there are some parties who would be harmed. First, the government. Government disadvantaged because of lower tax revenues than they should. Naughty taxpayers - by brokers for tax cases - will pay lower taxes than they should. Yet tax revenue is a mainstay of government revenue. Current tax revenues of about 70 to 80 percent of government revenue in the budget.
Second, the business world. Business world is disadvantaged because of taxes paid to be uncertain. Tax paid by employers to be uncertain because they will depend on negotiations with the tax cases brokers. Survey of the Asian Development Bank (ADB) in 2003 showed there were some constraints on business in Indonesia. These obstacles based on sequence is as follows: macroeconomic instability, economic policy uncertainty, national corruption, local corruption, tax rates, tax and administration. Seems there is a link to one another in ADB's version of business barriers, which are national and local corruption and tax rates and tax administration. High tax rates and complicated tax administration has led to corruption in local and national level.
Third, the society as a whole. Tax Cases Brokers disadvantaged communities because they made government tax revenue will be lower than they should. The next result is the government does not have enough funds to build infrastructure such as roads, hospitals, water supply and for subsidies to public services such as education and health.
Causes of Tax Cases Brokers
So what was the cause of Tax Cases Brokers? First, the tax administration which is still complex. The complexity of the tax administration has opened up opportunities for unscrupulous tax officials to act as a tax markus scare the taxpayers and ultimately extort the taxpayers.
Second, high tax rates. Many people complain about high tax rates in Indonesia. The high tax rates is a chance for the occurrence of fraud and tax evasion was done through the Tax Cases Brokers. Arthur Laffer, an economist and economic adviser to President Ronald Reagan, had warned that tax rates are too high it will reduce government revenue from taxes because tax rates are too high encourage tax avoidance (the term to reduce or relieve the tax burden to be paid officially, eg through the application of tax exemption), tax evasion (reduce or relieve the tax burden by way of unlawful / illegal), and decreased productivity.
Third, still the occurrence of direct contact between taxpayers and tax officers in matters of taxation in Indonesia. This direct contact allows individual taxpayers and tax officers bargaining about the amount of taxes to be paid. Tax officers in this case a broker can be a tax
Fourth, weak law enforcement. During the time in Indonesia in many areas - that is not only the field of taxation alone, law enforcement is very weak. Because law enforcement is very weak then people tend to act that is against the law. This is in accordance with the opinion of philosophers and economists Jeremy Bentham that in the act of people will embrace understand Utilitarianism is an idea where the acts people will minimize the pain and costs, and maximize pleasure, happiness, and profits. If acting as Brokers of Tax Cases; pain, suffering and cost (in the form of such sanctions of imprisonment and sanctions the social) is smaller than pleasure, happiness, and the profits so fair a lot of people interested in living as Brokers for Tax Cases.
How should?
Then how should eradicate Brokers for Tax Cases? First, of course, tax administration should continue to be addressed. Indeed the existing efforts of the government especially the Directorate General of Taxation to simplify procedures for tax payments, but still many taxpayers who are not comfortable with the procedure now. This is evident from the low return rate returns, many taxpayers who prefer to hand over their tax affairs to the tax consultant, and is still reluctance for people to be taxpayers pay taxes later if the procedure is difficult.
Second, the problem of high tax rates needed to examine how the optimal tax rate could maximizes government revenue from taxes. Optimal point is not too high but also not too low. By using a mathematical model of Arthur Laffer curve, the optimal tariff will be easily found. It had no discourse to Personal income tax rate will be unified into a single rate that is much simpler to administer and can be considered to maximize government revenue from taxes. But this single rate if not careful will cause injustice to the taxpayer. This means that expenses be unfair to pay taxes for each income group.
Third, the key that seems cliche but it needs to be disclosed here is the need for strict law enforcement against violators of the law in the areas of taxation including tax cases the broker. This legal action was not only until the defendant is then due to an appeal and an appeal can finally be free. But it must be shown that the offender was sentenced finally. In many countries make it harder for criminals to appeal and appeal, the fee for an appeal and an appeal is very expensive. Another advantage of the high costs of an appeal and this appeal is to be as one alternative source of government revenue. With the prosecution of the criminals of this tax, an anecdote which says that Indonesia is a nation of suspects and the accused but not convicted will no longer exist.
(Nugroho SBM, FE Lecturer and Researcher at Policy Impact Assessment or Regulatory Impact Assessment / RIA Diponegoro University, Semarang)
Selasa, 20 April 2010
Selasa, 13 April 2010
Educated unemployed, who is wrong?
By: Nugroho SBM
Talking about unemployment, there is an interesting phenomenon to ponder the problem of educated unemployment in Indonesia. Based Sakernas (National Labor Force Survey 2006) unemployment in Indonesia (those who did not work) according to the level of education is mostly high school graduates by 36 percent and "defeat" those who are primary school graduates at 32.74 percent. This means that it broke the fact all this time that unemployment in Indonesia is largely because of low education to those who have only a maximum of primary school graduates.
The other fact, never became a major debate in the year 2007 and till now still relevant is the existence of unemployment with a relatively high education graduates of 400,000 people (the position in 2007). Although in absolute numbers of unemployed graduates is quite small but this is pretty amazing phenomenon because there has been an assumption in society that because it is "a rare creature" then scholars will easily find a job. But the fact is it did not. See 2 (two) phenomena such educated unemployed, the question is: is there any one of our educational system or other factors?
High School Graduates
Answer the question who is wrong may not be generalizable. For the educated unemployed high school graduates than there are some errors in the Indonesian education system. During these high school graduates did not have much choice means they have to continue on to college. For those who can not go on to college, can not work because it is not directly supplied by prkatis skills to work.
To overcome this problem could perhaps exemplified, for example, the existing education system in Australia. In Australia, high school applied for 4 years (meaning that there is grade 1 to grade 4). After 3 years or at the end of 3rd grade students who performed the evaluation should not continue to the grade 4 and who is allowed to continue to class 4. They are not allowed to proceed to grade 3 is considered not have a stock of intellectual and analytical skills sufficient to proceed to university, it is suggested into the kind of polytechnics that provide a practical skill. While they are allowed up to class 4 is considered a stock of intellectual and analytical skills sufficient to proceed to university. Although allowed to continue on to university, high school graduates this class 4 may also choose to continue to polytechnics that provide practical skills. I think Indonesia can implement this kind of education system to cope with unemployment high school graduates.
Actually, the number of unemployed high school graduates who indicated a prestige factor in situ. That is, many junior high school student who just knows that this is now quite difficult to find work and therefore they are actually quite safe to resume at SMK (Vocational High School), which ensures he gets a job. Eg vocational fields are still many needs are machinery, electronics, electrical, pharmaceutical, taxation, computers, and many more. But nevertheless they remain desperate to continue to high school because high school is considered more prestigious than the CMS. It recently aired television ads that often led to junior high school graduates go on to vocational school for no less prestigious than vocational high school and ensure a more certain to get a job. But that step to be followed by other propaganda efforts eg through investment in family values.
Another side of the number of unemployed high school graduates is the fact a lot of high school graduates who could not go to university. The main reason they could not proceed to university education is the cost factor. Because if the capacity limitation factor which has implications on the terms of intellectual ability seemed unlikely. This is evident from the many who complained about the lack of private universities so that students actually without tespun prospective students will be accepted.
Expensive cost factor as a major factor can not be high school graduates go on to university has become increasingly worse after the earlier public universities are considered public university where the tuition fee even this cheap now become "private". Being a "Private" means that a subsidy from the government revoked the tuition fee and the university became an independent body or in other words, such as private universities. We do not know what exactly the idea behind this privatization of public universities. Because the father of economics Adam Smith is considered to teach economics or economic liberalism, which is based on market mechanisms as a regulator clearly pointed out that education is one of the matters which must be held by the state. Or worry a lot when the first party is now the new education minister was first appointed as an economist he will "economize" proved education today? I really do not know. Fortunately the law on "Badan Hukum Pendidikan" (BHP) has been revoked, then the subsidy should be given back to the university.
Graduated Unemployer
How about the graduated unemployer? Does the education system to blame for this? According to me not. Comparing current conditions with conditions in 70 Years to 80 Years when Indonesia was enjoying booming crude oil. At that time a student who had not completed college S1 has been offered a job. So they want to work in institutions that offer such work, these agencies do the "debt bondage" that is by giving a scholarship or salary advances. This suggests that scholars had been offered occupation because there was a field of work although they had been graduated yet.
In contrast to the present. Currently there are no or rare new investment in Indonesia. So if there are unemployed not because of university graduates who can not educate but do not mistake that the government can provide employment for its citizens including those who graduated.
The problem is: why no new investment in Indonesia? Many factors, but few of them: first, high-cost economy in an investment still occurs today with the official and unofficial levies especially in this era of regional autonomy. Second, the absence of long-term direction of economic development in Indonesia. There Long-Term Development Plan (RPJP) until the year 2025. But when read carefully, there is no clear direction on how the long-term direction of the Indonesian economy. Whereas the long-term direction is very important because the investment is long-term time perspective. Third, policy inconsistencies still occur. It means that between the rules can be much different with its implementation or application in various levels of government can vary. For example one-stop services in the investment license or OSS (One Stop Service) interpretation can be different for each region. There are just a public relations office but there has really one-stop service office. If you want to unemployed sarja lost then the government should encourage investment and to encourage investment, the barriers to invest should be abolished.
Talking about unemployment, there is an interesting phenomenon to ponder the problem of educated unemployment in Indonesia. Based Sakernas (National Labor Force Survey 2006) unemployment in Indonesia (those who did not work) according to the level of education is mostly high school graduates by 36 percent and "defeat" those who are primary school graduates at 32.74 percent. This means that it broke the fact all this time that unemployment in Indonesia is largely because of low education to those who have only a maximum of primary school graduates.
The other fact, never became a major debate in the year 2007 and till now still relevant is the existence of unemployment with a relatively high education graduates of 400,000 people (the position in 2007). Although in absolute numbers of unemployed graduates is quite small but this is pretty amazing phenomenon because there has been an assumption in society that because it is "a rare creature" then scholars will easily find a job. But the fact is it did not. See 2 (two) phenomena such educated unemployed, the question is: is there any one of our educational system or other factors?
High School Graduates
Answer the question who is wrong may not be generalizable. For the educated unemployed high school graduates than there are some errors in the Indonesian education system. During these high school graduates did not have much choice means they have to continue on to college. For those who can not go on to college, can not work because it is not directly supplied by prkatis skills to work.
To overcome this problem could perhaps exemplified, for example, the existing education system in Australia. In Australia, high school applied for 4 years (meaning that there is grade 1 to grade 4). After 3 years or at the end of 3rd grade students who performed the evaluation should not continue to the grade 4 and who is allowed to continue to class 4. They are not allowed to proceed to grade 3 is considered not have a stock of intellectual and analytical skills sufficient to proceed to university, it is suggested into the kind of polytechnics that provide a practical skill. While they are allowed up to class 4 is considered a stock of intellectual and analytical skills sufficient to proceed to university. Although allowed to continue on to university, high school graduates this class 4 may also choose to continue to polytechnics that provide practical skills. I think Indonesia can implement this kind of education system to cope with unemployment high school graduates.
Actually, the number of unemployed high school graduates who indicated a prestige factor in situ. That is, many junior high school student who just knows that this is now quite difficult to find work and therefore they are actually quite safe to resume at SMK (Vocational High School), which ensures he gets a job. Eg vocational fields are still many needs are machinery, electronics, electrical, pharmaceutical, taxation, computers, and many more. But nevertheless they remain desperate to continue to high school because high school is considered more prestigious than the CMS. It recently aired television ads that often led to junior high school graduates go on to vocational school for no less prestigious than vocational high school and ensure a more certain to get a job. But that step to be followed by other propaganda efforts eg through investment in family values.
Another side of the number of unemployed high school graduates is the fact a lot of high school graduates who could not go to university. The main reason they could not proceed to university education is the cost factor. Because if the capacity limitation factor which has implications on the terms of intellectual ability seemed unlikely. This is evident from the many who complained about the lack of private universities so that students actually without tespun prospective students will be accepted.
Expensive cost factor as a major factor can not be high school graduates go on to university has become increasingly worse after the earlier public universities are considered public university where the tuition fee even this cheap now become "private". Being a "Private" means that a subsidy from the government revoked the tuition fee and the university became an independent body or in other words, such as private universities. We do not know what exactly the idea behind this privatization of public universities. Because the father of economics Adam Smith is considered to teach economics or economic liberalism, which is based on market mechanisms as a regulator clearly pointed out that education is one of the matters which must be held by the state. Or worry a lot when the first party is now the new education minister was first appointed as an economist he will "economize" proved education today? I really do not know. Fortunately the law on "Badan Hukum Pendidikan" (BHP) has been revoked, then the subsidy should be given back to the university.
Graduated Unemployer
How about the graduated unemployer? Does the education system to blame for this? According to me not. Comparing current conditions with conditions in 70 Years to 80 Years when Indonesia was enjoying booming crude oil. At that time a student who had not completed college S1 has been offered a job. So they want to work in institutions that offer such work, these agencies do the "debt bondage" that is by giving a scholarship or salary advances. This suggests that scholars had been offered occupation because there was a field of work although they had been graduated yet.
In contrast to the present. Currently there are no or rare new investment in Indonesia. So if there are unemployed not because of university graduates who can not educate but do not mistake that the government can provide employment for its citizens including those who graduated.
The problem is: why no new investment in Indonesia? Many factors, but few of them: first, high-cost economy in an investment still occurs today with the official and unofficial levies especially in this era of regional autonomy. Second, the absence of long-term direction of economic development in Indonesia. There Long-Term Development Plan (RPJP) until the year 2025. But when read carefully, there is no clear direction on how the long-term direction of the Indonesian economy. Whereas the long-term direction is very important because the investment is long-term time perspective. Third, policy inconsistencies still occur. It means that between the rules can be much different with its implementation or application in various levels of government can vary. For example one-stop services in the investment license or OSS (One Stop Service) interpretation can be different for each region. There are just a public relations office but there has really one-stop service office. If you want to unemployed sarja lost then the government should encourage investment and to encourage investment, the barriers to invest should be abolished.
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