4. Pajak Negara dan Daerah

Summary

In this video, Endah Wening discusses the differences between national and regional taxes in Indonesia. National taxes, like income tax, VAT, and luxury goods tax, are collected by the central government to fund national needs and promote income equality across regions. Regional taxes, such as vehicle and property taxes, are levied by local governments to support local development. Additionally, the video explains retribution, which involves fees for public services, such as health, parking, and permits. The video aims to clarify these key concepts of taxation and their roles in economic governance.

Takeaways

• 😀 Tax collection in Indonesia is divided into national (central) taxes and regional taxes, each with different responsibilities and purposes.
• 😀 National taxes are levied by the central government and used to finance national needs, including income redistribution between regions.
• 😀 Examples of national taxes include income tax (PPh), value-added tax (PPN), luxury goods tax (PPnBM), and stamp duty.
• 😀 Regional taxes are levied by local governments and are intended to fund regional needs, supporting local governance and welfare.
• 😀 Local governments have the authority to collect taxes from residents and businesses within their jurisdiction, aiming to support regional prosperity.
• 😀 There is a clear distinction between taxes and retributions: taxes are compulsory contributions without direct services, while retributions involve a reciprocal service provided to taxpayers.
• 😀 Types of regional taxes include vehicle taxes (motor vehicles and boats), fuel taxes, tobacco taxes, and taxes on natural resources like groundwater.
• 😀 Specific regional taxes at the provincial level include vehicle ownership transfer fees and taxes on fuel and tobacco products.
• 😀 In cities and districts, regional taxes cover services like hotels, restaurants, entertainment, street lighting, and market services.
• 😀 Retributions are payments for specific local services, such as healthcare, garbage collection, market operations, and parking.
• 😀 Retributions are divided into three categories: general services, business services, and specific permits like building permits and vehicle licenses.

Q & A

What is Pajak Negara (National Tax) in Indonesia?

Pajak Negara refers to taxes collected by the central government of Indonesia to finance national expenditures and promote income redistribution across regions.

What are the main types of Pajak Negara (National Tax) in Indonesia?

The main types of Pajak Negara include Income Tax (PPh), Value Added Tax (PPN), Luxury Goods Tax (PPnBM), Stamp Duty (Bea Materai), and Land and Building Acquisition Duty (BPHTB).

How does Pajak Negara contribute to regional equality in Indonesia?

Pajak Negara helps balance income across regions by redistributing funds from wealthier regions to less prosperous ones, ensuring equal development opportunities.

What is Pajak Daerah (Regional Tax) and how does it differ from Pajak Negara?

Pajak Daerah refers to taxes collected by local governments, unlike Pajak Negara, which is collected by the central government. Pajak Daerah is used to fund regional projects and services.

What are some examples of Pajak Daerah in Indonesia?

Examples of Pajak Daerah include Motor Vehicle Tax, Cigarette Tax, Hotel Tax, Restaurant Tax, and Entertainment Tax, all of which are collected by local governments.

What is the legal basis for Pajak Penghasilan (Income Tax) in Indonesia?

The legal basis for Pajak Penghasilan is Law No. 7 of 1984, which was later revised by Law No. 17 of 2017.

What is the role of Retribusi Daerah (Regional Levies) in local governance?

Retribusi Daerah are fees imposed by local governments in exchange for specific services or permissions, such as health services, parking, or construction permits.

How do Retribusi Jasa Umum (Public Service Levies) differ from Retribusi Jasa Usaha (Business Service Levies)?

Retribusi Jasa Umum refers to levies for public services like health and waste management, whereas Retribusi Jasa Usaha applies to services for businesses, such as the use of public spaces or terminals.

What is the tax rate for Motor Vehicle Tax in Indonesia?

The tax rate for Motor Vehicle Tax in Indonesia is generally 2% for the first vehicle registration, with higher rates for subsequent vehicles due to the progressive tax system.

What is the difference between Pajak and Retribusi in terms of service?

Pajak (taxes) are mandatory contributions without direct compensation, while Retribusi (levies) are paid in return for specific services or permits provided by local authorities.