ERADICATE BROKERS FOR TAX CASES

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)