Jadi Tulang Punggung Penerimaan Negara, Begini Sejarah Pajak di Indonesia

Summary

The history of taxation in Indonesia is a reflection of the nation's journey from ancient kingdoms to modern governance. Starting with tribute (upeti) in Hindu-Buddhist kingdoms, taxes evolved through the colonial period, where they became more systematic but burdensome. The Dutch introduced various forms of taxation, while the Japanese modified tax systems during their occupation. After independence, the government recognized taxation's crucial role, enshrining it in the 1945 constitution. Reforms in the 1980s and digital systems further transformed the tax system, making it an essential part of Indonesia’s national development, financing infrastructure, education, and public services.

Takeaways

• 😀 Taxation in Indonesia has evolved through different eras, from tribute payments during Hindu-Buddhist kingdoms to modern tax systems supporting national development.
• 😀 During the Hindu-Buddhist kingdoms, tax was in the form of 'upeti,' which were offerings to the king, symbolizing loyalty and honor.
• 😀 Upeti included agricultural products like rice, coconut, livestock, precious metals, or cloth, used for the royal court and public works like roads and irrigation.
• 😀 Early signs of tax fraud date back to the Mataram Kingdom, with historical records showing abuse of tax officials, like manipulating land measurements to increase tax burdens.
• 😀 The concept of 'tanah sima' (land exempt from tax) existed in Mataram, awarded for specific services to the kingdom.
• 😀 During the Dutch colonial period, taxes became more systematic but heavily burdened the population, with taxes on land, heads, and business activities, particularly targeting Chinese and foreign traders.
• 😀 The Dutch East India Company (VOC) introduced taxes such as land, head, and business taxes, with certain areas like Batavia and Maluku exempted from VOC taxes.
• 😀 In the early 19th century, during British rule, Lieutenant-General Sir Thomas Stanford Raffles introduced a land lease system, where farmers paid a share of their crops to the colonial government.
• 😀 By the 1920s, the Dutch government introduced additional taxes like income tax, corporate tax, wealth tax, and vehicle tax.
• 😀 The Japanese occupation during World War II renamed 'pajak tanah' (land tax) to 'pajak bumi' (earth tax), but the tax burden on the people remained high, with income tax also imposed.
• 😀 After Indonesia's independence, taxes became a core part of the state's financial structure, starting with the inclusion of tax law in the 1945 Constitution and significant reforms in the 1980s that shifted to a self-assessment system, where taxpayers are responsible for calculating and paying their own taxes.

Q & A

What was the origin of taxation in Indonesia?

Taxation in Indonesia dates back to the era of Hindu-Buddhist kingdoms, where it was known as 'upeti'—a tribute paid by the people to the king as a sign of respect and loyalty. It mainly consisted of agricultural products like rice, coconuts, livestock, precious metals, and cloth.

How did taxation practices evolve during the Mataram Kuno period?

During the Mataram Kuno period, tax officials were found to have engaged in fraud, as evidenced by inscriptions like Luitan and Palepangan from the 9th century. One common form of tax manipulation was altering the size of rice fields to increase the tax burden on the people.

What was the concept of 'tanah sima' during the kingdom era?

The concept of 'tanah sima' or 'tanah perdikan' referred to land exempt from taxes as a reward for services rendered to the kingdom. This practice highlighted a form of recognition and appreciation from the rulers.

How did the Dutch colonial rule affect taxation in Indonesia?

During the Dutch colonial period, taxes became more systematic and burdensome for the population. The VOC introduced various taxes, including land taxes, head taxes, and business taxes, particularly targeting Chinese and foreign traders. This system expanded with taxes on houses, land, and goods like tea and tobacco.

What were the key tax reforms under the British colonial period?

Under British rule (1811-1816), significant reforms were introduced, including a land rent system where farmers were required to hand over a portion of their harvests to the colonial government. This set the foundation for modern land and property taxes in Indonesia.

What was the role of taxation during the Japanese occupation of Indonesia?

During the Japanese occupation, land taxes were renamed 'pajak bumi' (earth tax), with a focus on taxing land-derived products. Despite this shift, the population continued to face significant tax burdens, including income tax.

How did Indonesia approach taxation after independence?

After Indonesia gained independence, the founding figures recognized that taxes were crucial for the country’s financial independence. The 1945 Constitution incorporated taxation into the legal framework, with taxes formally recognized on July 14, 1945, now celebrated as 'Tax Day.'

What was the taxation system like in the early years after independence?

In the early years post-independence, Indonesia used an 'official assessment system,' where tax authorities determined the tax amounts. Taxpayers were passive, and the system did not require self-reporting or self-assessment.

What major tax reform occurred during the New Order regime?

In 1983, during the New Order era, a major reform was introduced: the 'self-assessment system,' where taxpayers were responsible for calculating, paying, and reporting their taxes independently, marking a significant shift toward greater taxpayer involvement.

How has technology impacted Indonesia's tax system in recent years?

In the reform era, significant technological advancements were made, including the introduction of systems like FI Link and EB Link, which facilitated online tax reporting and payment, streamlining the process and increasing efficiency.