Materi 6 Pengantar Ekonomi Sektor Publik Adna Fisipol

Summary

This lecture on State Financial Administration discusses Indonesia's tax system, focusing on the various sources of state revenue, such as taxes, levies, state-owned company profits, and state lotteries. It explores the different types of taxes, including individual and corporate taxes, and their role in government finances. The material also covers tax principles, such as fairness and the ability-to-pay principle, and the tax burden's impact on society. Additionally, the process of tax burden shifting is examined, with a focus on direct and indirect taxes. The goal is to provide students with a comprehensive understanding of state finance management and taxation in Indonesia.

Takeaways

• 😀 Taxes play a significant role in financing the state, contributing around 65% to Indonesia's total state revenues.
• 😀 The state collects revenues from various sources, including taxes, levies, government loans, and the sale of goods/services owned by the government.
• 😀 Taxes in Indonesia can be classified into two main categories: individual taxes (for those with income above a certain threshold) and corporate taxes (for entities such as companies and cooperatives).
• 😀 The tax system in Indonesia operates under a self-assessment model, where taxpayers are required to report their income and taxes through a notification letter (SPT).
• 😀 Tax revenues are used for civil servant salaries, development projects, public infrastructure (like roads, schools, hospitals), and government operations.
• 😀 Taxation involves determining the tax object (income, goods, wealth, etc.), tax base, and tax rate, and can vary according to the tax structure (progressive, proportional, regressive).
• 😀 Progressive taxes increase with the taxpayer's ability to pay, while proportional taxes maintain a fixed percentage, and regressive taxes become less significant as the tax base grows.
• 😀 Smith's principles of taxation include equality, certainty, and appropriateness, ensuring that tax burdens align with the taxpayer's ability to pay.
• 😀 Shifting the tax burden is a concept where the tax obligation is transferred from one party to another, with indirect taxes being easier to shift than direct taxes.
• 😀 The Indonesian tax policy aims to provide incentives for investors, improve coordination between central and local governments, and ensure fairness in tax rates across society.

Q & A

What is the role of taxation in state finance in Indonesia?

Taxation plays a significant role in state finance, contributing around 65% of total state revenue in Indonesia. It helps reduce reliance on foreign loans and supports various government projects and public services.

What are the different sources of government revenue mentioned in the script?

The sources of government revenue include taxes, levies, profits from state-owned enterprises, state lottery, and loans, as well as money printing.

What are the key distinctions between taxes and levies?

Taxes are compulsory payments to the government with no direct compensation, like motor vehicle taxes and sales tax. Levies are payments made to the government with direct compensation, such as tuition fees or utility subscriptions.

How does Indonesia categorize taxes for individuals and bodies?

Indonesia divides taxes into two categories: individuals, who are taxed based on their income above the non-taxable income threshold, and bodies, which include groups, companies, and other legal entities operating in the country.

What is the importance of the Taxpayer Identification Number (NPWP) in Indonesia?

The NPWP serves as a personal tax identification for individuals or entities, aiding in the administration of taxes, tracking payments, and ensuring compliance with tax obligations.

How are tax rates and objects defined in the context of taxation?

Tax rates are the percentage applied to tax objects, which are defined as income, goods, wealth, or transfers of ownership. Tax revenue is calculated by multiplying the tax base by the tax rate.

What are the three types of tax structures mentioned in the script?

The three types of tax structures are progressive (higher tax rates with higher income), proportional (same tax rate across all income levels), and regressive (smaller tax percentage with increasing tax capacity).

What are the key tax policy instruments for Indonesia?

Key tax policy instruments include determining the tax base, setting tax rates, and ensuring tax criteria such as efficiency, fairness, elasticity, and low resistance.

What are the principles outlined by Adam Smith regarding taxation?

Adam Smith's principles include justice (tax burden based on ability to pay), certainty (clear and accurate tax rules), and suitability (taxation should be appropriate to the taxpayer's circumstances).

What is meant by the shifting of tax burdens?

Shifting of tax burdens refers to the process where the tax burden initially placed on the taxpayer is transferred to others, such as consumers, through price adjustments or other means. This often occurs with indirect taxes.