Sejarah Pajak di Indonesia

Summary

The 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

• 🛡️ 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.
• 👥 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.
• 🇳🇱 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.
• 🇯🇵 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.