Sejarah Pajak di Indonesia

ALTER IMAJI
24 Jan 201903:04

Summary

TLDRThe script provides a historical overview of taxation in Indonesia, beginning with the tribute system in pre-colonial times and evolving through Dutch, British, and Japanese colonial rules. The Dutch introduced a modern tax system, including residence and business taxes, while the British implemented a land rent tax for farmers. Under Japanese rule, taxation records are scarce as the focus was on resource extraction for war. Post-independence, Indonesia established legal tax systems. Recently, the government has also begun taxing online businesses and social media influencers, although low-income earners are exempt.

Takeaways

  • đŸ›Ąïž In pre-colonial times, ruling kingdoms required tributes from their people as a sign of submission and loyalty.
  • 💰 This tribute system eventually evolved into the concept of taxes.
  • 📜 During Dutch colonial rule, Indonesians encountered a modern tax system, starting in 1839 with residence and business taxes.
  • đŸ‘„ Business tax rates during the Dutch era varied depending on racial distinctions.
  • 🇬🇧 Under British colonial rule, Governor-General Raffles implemented a land rent tax similar to one in India, affecting farmers directly.
  • 🚜 Farmers were taxed based on their average annual income from their land.
  • đŸ‡łđŸ‡± After the Dutch resumed control, they introduced new taxes for all residents, especially business income taxes.
  • 🏭 Business patents were required for newcomers in various sectors, such as industry, agriculture, and handicrafts.
  • đŸ‡ŻđŸ‡” During Japanese rule, tax collection records are sparse, as Japan focused on extracting natural resources to fund its war efforts.
  • 📈 Post-independence, Indonesia established legal frameworks for taxation, which now extend to online businesses, social media influencers, and YouTubers, with exceptions based on income thresholds.

Q & A

  • What was the purpose of tribute in pre-colonial kingdoms?

    -Tribute was a sign of submission and loyalty of the people to the king. It involved withdrawing some of the people's wealth.

  • How did the Dutch colonial government introduce the modern tax system in Indonesia?

    -In 1839, the Dutch colonial government introduced the modern tax system by obligating the public to pay a residence tax and a business tax.

  • How was the business tax differentiated under Dutch colonial rule?

    -The business tax was differentiated based on certain races, where different racial groups paid varying amounts.

  • What tax system did Governor-General Raffles implement during British colonial rule?

    -Governor-General Raffles implemented a landrent tax, modeled after the tax system in Bengali, India. It was directly applied to farmers based on their average annual income.

  • What happened to the tax system after the return of Dutch colonial rule?

    -After the return of Dutch colonial rule, a new tax system was imposed, requiring all individuals with business income in the Dutch East Indies to pay taxes. This system became known as the 'business tax.'

  • What type of businesses were subject to business patents under Dutch colonial rule?

    -Newcomers were subject to business patents in fields such as industry, agriculture, handicrafts, and manufacturing.

  • Why is there little information on tax collection during the Japanese occupation of Indonesia?

    -Historians have little literacy on tax collection during the Japanese occupation because the Japanese government focused more on extracting natural resources to finance the war.

  • How was taxation regulated after Indonesia’s independence?

    -After independence, tax collection and use were regulated by law, with legal foundations and principles established for taxation in the Republic of Indonesia.

  • What is the tax policy for online shops, social media activists, and Youtubers in Indonesia?

    -Online shops, social media activists, and Youtubers are required to pay taxes as a consequence of their profession. However, if their income is below the PTKP limit, they are exempt from paying taxes.

  • What is the PTKP limit in Indonesia's taxation system?

    -The PTKP limit refers to the non-taxable income threshold in Indonesia, meaning individuals earning below this limit are not required to pay taxes.

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Étiquettes Connexes
Tax historyIndonesiaColonial eraPre-colonialDutch ruleBritish colonialismJapanese occupationPost-independenceModern taxationSocial media tax
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