FUNGSI NEGARA DAN PAJAK

Dua pertanyaan yg extrim :

1. Mengapa negara harus memungut pajak?
2. Apa mungkin suatu negara sama sekali tidak
melakukan memungut pajak?
Pertanyaan-pertanyaan semacam ini kerapkali
muncul di sebagian masyarakat, apakah ada
jawaban?
 Salah satu alasan mengapa negara harus
memungut pajak adalah karena adanya fungsi-
fungsi yang diemban oleh negara, yakni fungsi
alokasi selain fungsi distribusi dan fungsi
stabilisasi serta fungsi regulasi.
Fungsi alokasi disini dimaksudkan sebagai
salah satu sumber pembiayaan utama bagi
negara dalam mengatasi kegagalan pasar (market
failure) selain tiga kegagalan pasar lainnya. Hasil
penerimaan pajak digunakan antara lain untuk
memproduksi barang publik (salah satu
kegagalan pasar).
 Terkait dengan ini Wagner menyatakan:
The main instrument for transferring
resources from private to public use is the tax
system. In a tax system money rather than
goods that is commandeered by the
government. Remember, taxes are not
voluntary contribution to public sector; they
compulsory. Once the government acquires the
funds, however, it has great flexibility in
acquiring the resources it wants.
 Pernyataan Wagner ini sejalan juga yg
dinyatakan oleh Musgrave yaitu:
The provision for social goods, or the process
by which total resource use is divided between
private and social goods and b y which the mix
of social goods is chosen. This provision may be
termed the allocation function of budget policy.
Regulatory policies, which may also be
considered a part of the allocation function, are
not included here because they are not
primarily a problem of budget policy.
 Jika pasar tidak berkenan/tidak tertarik untuk
memproduksi barang atau jasa yang dibutuhkan
masyarakat luas (public goods). Pada saat itulah
seharusnya pemerintah masuk pasar untuk
memproduksi/menyediakan barang dan jasa
tersebut. Pertanyaan sekarang kenapa yang
dipermasalahkan disini barang publik; apa
hubungan kegagalan pasar dengan barang publik
dan apa pula hubungan dengan pajak.
 Pertanyaan sekarang kapan pajak harus
dipungut?
Dalam lalu lintas ekonomi pajak dapat
dipungut dalam dua ekstrim yaitu:
-Dipungut pada awal lalu lintas ekonomi;
-Pada akhir lalu lintas ekonomi.
Kedua cara ini mempunyai argumentasi masing-
masing?
PENETAPAN KEBIJAKAN PERPAJAKAN PERLU
MEMPERHATIKAN AZAS
J.E . STIGHLIGH Menyatakan bhwa dalam pemungutan pajak
hendaknya memenuhi LIMA AZAS SBB;
• Economic efficiency
• Administrative simplicity
• Flexibility
• Political responsiveness
• Fairness
2) Tax distortions arise when behavior is altered in an attempt to avoid
or reduce taxes. With the exception of lump-sum taxes, all taxes
create such distortions. Taxes affect decisions in all markets, including
labor supply and savings decisions, and have impacts on financial and
organization structures. Taxes on the future returns of an asset are
typically capitalized in the value of the asset atau the time the taxes
are announced.
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2. Tax Incidence
1) It makes no difference whether a tax is imposed on the
suppliers of a factor or commodity or on the consumers.
Instead, who bears the burden of the tax depends on the
demand and supply elasticities, and on whether the market
is competitive or noncompetitive.
Taxes induce changes in relative prices, and it is this market
response that determines who bears the tax.
2) In a competitive market, if the supply is completely inelastic
or if demand is completely elastic, the tax is borne by
producers. If the supply is completely elastic or demand is
completely inelastic, the tax is entirely borne by consumers.
2) A tax on a monopolist may be shifted more than 100
percent-that is, the price paid by consumers may rise by
more than the tax.
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 TAX INCIDENCE IN COMPETITIVE MARKETS

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 IMPACT ON MARKET EQUILIBRIUM

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 DOES IT MATTER WHETHER THE TAX IS LEVIED
ON CONSUMERS OR ON PRODUCERS

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 THE INCIDENCE OF GOVERNMENT
BENEFITS

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THE INCIDENCE OF GOVERNMENT BENEFITS

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 AD VALOREM VERSUS SPECIFIC TAKES

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 TAX INCIDENCE
• The incidence of a tax describes who actually bears
the tax. It does not depend on who writes the check
to the government.
• It makes no difference whether a commodity tax is
levied on producers or consumers.
• It makes no difference whether the social security tax
(payroll tax) is paid half by the employer and half by
the employee, or entirely paid by one or the other.
• In a competitive market, the incidences of an ad
valorem and a equivalent specific tax are identical.

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 Figure 18.5 - Elasticity of Supply and Demand:
Tax Borne by Consumers
(A) Perfectly elastic supply curve: With a
perfectly elastic supply curve (horizontal
supply curve), the price rises by the full
amount of the tax; the entire burden of the
tax is on consumers.
(B) Perfectly inelastic demand: With a perpectly
inelastic demand curve, the price rises by the
full amount of the tax; the entire burden of
the tax is on the consumers.
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 THE EFFECT OF ELASTICITY

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 THE EFFECT OF ELASTICITY

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 Figure 18.6 - Elasticity of Supply and Demand:
Tax Borne by Producers
(A) Perfectly elastic supply curve: With a
perfectly elastic supply curve, the price does
not rise atau all; the full burden of the tax is
on producers.
(B) Perfectly elastic demand: With a perpectly
elastic (horizontal) demand curve, the price
does not rise atau all; the entire burden of
the tax is on the producers.

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 Elasticity of Supply and Demand: Tax Borne by
Producers

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 Figure 18.7 – Comparing the Effects of a Tax on
the Demand for Labor
(A) The effect of a tax on labor is to shift the
demand curve for labor down. A tax on labor
will lead to lower wage and a lower level of
employment.
(B) With a backward bending supply schedule,
the wage may fall by more than the amount
of the tax.

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 Comparing the Effects of a Tax on the Demand
for Labor

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 Tax Incidence in Monopolies or
Imperfectly Competitive Markets

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 EQUIVALENT TAXES
• Two sets of taxes are equivalent if their incidence is
exactly the same.
• Income taxes and value-added taxes (without
exemption for investment) are equivalent.
• Consumption taxes and value-added taxes with an
exemption for investment are equivalent.
• Consumption and wage taxes are equivalent.
• Lifetime income and consumption taxes (in the
absence of bequests and inheritances) are equivalent.

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 Tax Incidence Under Partial and General
Equilibrium

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Three important points emerge from this analysis:
1. Corporations don’t bear taxes, people do;
shareholders, workers, consumers.
2. Because of general equilibrium responses, the
impacts of corporation taxes are felt not just in
the corporate sector, but throughout the
economy.
3. The effects may vary depending on the period
of analysis and on various assumptions about
the structure of the economy.
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 FACTORS AFFECTING INCIDENCE
Time span: short run versus long run
 Demand and supply curves are likely to be more elastic in the
long run than in the short run.
Open versus closed economy
 Supply curves of factors are more elastic in an open economy.
Mix of policy changes
 Differential tax analysis: one tax is substituted for another,
keeping revenue constant.
 Balanced budget analysis: expenditure is changed as tax
revenues change.
 Balanced growth analysis: a mix of policies which leaves capital
accumulation unaffected.
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Taxation of Capital
1) There are both equity and efficiency reasons for arguing
that income from capital should not be taxed. Some argue
against the taxation of capital on the grounds that it
involves heavy administrative costs; capital taxation
accounts for much of the complexity of the tax code.
2) The taxation of the return to capital tends to reduce
savings and investment. In a small open economy, in which
only the returns to domestic investors are taxed,
investment is unchanged but there is increased borrowing
from abroad. In the U.S. economy today-a large open
economy-taxation of savings does lead to some lowered
investment, but less than would be the case if the United
States could not borrow from abroad.

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II. TAXATION IN THE U.S.A.
1. Personal Income Tax
2. The Corporation Income Tax
3. Reform of the Tax System

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1. Personal Income Tax
1) The U.S. income tax system is based on the principle that
taxes should be related progressively to the family’s cash
(marketed) annual income. The tax code discrimates in
favor of nonmarket transactions and against those with
fluctuating income.
2) There are problems in implementing an income tax
system, both in defining income and in determining the
time atau which the tax should be imposed. A principal
difficulty encountered in defining income is distinguishing
activities that are motivated by business considerations
from ordinary consumption activities.

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2.The Corporation Income Tax
1) The corporation tax is often viewed as a tax on capital in
the corporate sector. The effective tax rate depends on a
variety of details, including depreciation allowances and
the fraction of debt financing. In the long run, if savings is
fairly elastic or if capital is mobile internationally, most of
the burden of the tax rests on consumers and workers.
2) If the supply of capital in the economy is fixed and the
economy is competitive, the effect of the tax is to shift
capital out of the corporate sector into the noncorporate
sector, because after-tax returns in both must be the
same. After-tax returns to capital may be lowered by
even more than the tax.

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3. Reform of the Tax System
1) High administrative costs and low levels of
compliance; the complexity of the tax code; the
perceived inequities of the tax structure; and the
large distortions associated with high marginal tax
rates all have contributed to the impetus for tax
reforms.
2) Many of the problems of the income tax system have
arisen because too much has been asked of it. It was
supposed to provide economic incentives (e.g., to
invest, to save, to buy health insurance, to support
state and local governments), and to reditsribute
income, as well as to raise revenue.

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 NAWA CITA PEMERINTAH BIDANG
PEREKONOMIAN
Nawa cita bidang perekonomian pemerintah,
meliputi:
(1) meningkatkan produktivitas rakyat dan daya
saing internasional agar Indonesia bisa maju
bersama bangsa Asia lain, dan
(2) mewujudkan kemandirian ekonomi dengan
motor penggerak sektor ekonomi strategis.
Untuk mewujud rakyat makin sejahatera, maka
ditetapkan:
- target pertumbuhan ekonomi 7-8%,
- harga bahan pokok terjangkau,
- kemiskinan akan berkurang,
- swasembada pangan tercapai dalam 3 tahun,
- subsidi BBM dihapuskan secara bertahap,
- percepatan izin bisnis dan peningkatan investasi,
- kedaulatan pengelolaan SDA, dan
- menjadikan Indonesia poros maritim dunia.
Untuk mewujudkan semua program tsb diatas perlu
diusahakan;
“agar dana penerimaan pajak harus meningkat elastis
sesuai pertumbuhan, dan kualitas pembangunan”.

Hal ini sejalan dengan pernyataan Alex Radian yang

menyaratkan agar:
- target penerimaan harus bersifat inkremental,
akurat, prudent, dan realistis agar realisasi tidak
kepleset apalagi terpelanting.
- penerimaan harus cukup dan tidak rentan dengan
perubahan ekonomi.
Apa yang dikemukakan tsb juga sejalan dengan
pendapat Musgrave yang menyatakan bahwa struktur
pajak yang baik harus:
(1) memberi penerimaan pantas,
(2) distribusi pajak adil sesuai kemampuan,
(3) tepat saat dan tepat pengenaan,
(4) minimal distorsi ekonomi agar pasar efisien,
(5) buka ruang kebijakan stabilisasi dan pertumbuhan,
(6) dapat diadministrasikan dg adil, pasti, mudah
dipahami dan dipatuhi WP, dan
(7) biaya administrasi dan kepatuhan rendah.
 ASAS-ASAS PEMUNGUTAN PAJAK

Secara International, Asas/Norma

Pemungutan Pajak “Wealth of Nations” by
Adam Smith (1776):
1. Equality
2. Certainty
3. Convenience
4. Economy
 ASAS-ASAS PEMUNGUTAN PAJAK INDONESIA

Ada tiga asas yang digunakan di Indonesia dalam

Pemungutan Pajak untuk Pajak Penghasilan/PPh
yaitu:
1. Asas Tempat Tinggal
2. Asas Kebangsaan
3. Asas Sumber
 CARA PEMUNGUTAN PAJAK
Cara pemungutan pajak yang digunakan adalah :
1. Stelsel Pajak
a. Stelsel anggapan (fictive stelsel)
b. Stelsel ) nyata (riil stelsel)
c. Stelsel campuran
2. Sistem Pemungutan Pajak
a. Official Assessment System
b. Self Assessment System (dpt dipadukan dg
Witholding)
 SELF ASSESSMENT
Praktek Self assessment di Indonesia sejak 1984 (menghitung
pajak sendiri) dengan pemikiran bahwa sistem ini jadi modern,
demokratis dan partisipatif (pembayar pajak/wajib pajak
menghitung sendiri pajak terutang). SA bersifat
sukarela/kesadaran yg dibangun berdasarkan azas saling
percaya dan menghormati antara WP dan DJP. Serta dapat
mengurangi beban kerja DJP dari kegiatan penerbitan semua
ketetapan.
Prinsip saling percaya dan menghormati membagi fungsi:
- WP menghitung hutang pajak, membayar pajak , dan
melaporkan dalam SPT;
- DJP mengawasi kebenaran, ketaatan, dan kelengkapan SPT,
serta pelunasan pajaknya.
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Hal ini sejalan dengan ketentuan Pasal 12 dan 25 UU KUP yang menyambut
beberapa prinsip dasar SA:
1. Pajak terutang berdasarkan UU (paham utang pajak material);
2. Jumlah pajak dalam SPT sesuai UU;
3. Jika mendapat bukti ketidakbenaran SPT, DJP menerbitkan ketetapan pajak
semestinya;
4. Selain yg disetujui WP keberatan dan banding menunda pembayaran
pajak;
5. Ketetapan pajak mempunyai kekuatan eksekutorial atas persetujuan WP
atau putusan pengadilan;

“Jika semua WP mengisi SPT dan membayar pajak sebenarnya,

dan DJP efektif mengawasi, tentu target penerimaan pajak wajar dapat
tercapai”

Dibalik keberhasilan SA muncul pertanyaan “Faktor apa sesungguhnya yang

mendukung SA berhasil di Indonesia?”
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Dampak utama pengalihan dari OA ke SA antara
lain :
1. Kenaikan penerimaan pajak;
2. Stabilisasi dan efisiensi ekonomi;
3. Efektifitas administrasi dan kepatuhan pajak;
(hanya satu sasaran yang tidak berhasil yaitu
distribusi pendapatan guna mengurangi
kemiskinan/rasio gini).

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 SUBJEK PAJAK DAN WAJIB PAJAK

A. Subyek Pajak Orang Pribadi

Dalam Negeri Badan

Warisan
Subjek Pajak
Orang Pribadi bukan BUT

Luar Negeri Badan bukan BUT

BUT
Hubungan antara warisan belum terbagi
dengan subjek pajak

Ditinggalkan oleh
Subjek Pajak Dalam Menjadi Subjek Pajak
Negeri
Warisan
Belum
Terbagi
Bukan
Tidak menjalankan usaha Subjek
Ditinggalkan oleh atau usaha dengan BUT
Subjek Pajak Luar Pajak
Negeri
Usaha bukan BUT Subjek
Pajak
Hubungan antara Subjek Pajak Orang
Pribadi dengan Wajib Pajak Orang Pribadi.

Penghasilan di Atas PTKP Wajib Pajak

Dalam Negeri dari Indonesia Maupun Dalam
Luar Negeri Negeri
Subjek Pajak
Orang
Pribadi

Penghasilan dari Wajib Pajak

Luar Negeri Luar Negeri
Indonesia
Hubungan antara Subjek Pajak Badan
dengan Wajib Pajak Badan

Penghasilan dari Wajib Pajak

Dalam Negeri Indonesia Dalam
Maupun Luar Negeri Negeri
Subjek Pajak
Badan

Penghasilan dari Wajib Pajak

Luar Negeri Luar Negeri
Indonesia
 Macam Penghasilan
Berdasarkan Objek pengenaan PPh maka
penghasilan Terutang PPh dibedakan sbb:
1. Penghasilan …. Pasal 25/29
2. Penghasilan …. PPh Pasal 21
3. Penghasilan …. PPh Pasal 22
4. Penghasilan …. PPh Pasal 23
5. Penghasilan …. PPh Pasal 24
6. Penghasilan …. PPh Pasal 26
7. Penghasilan …. PPh Pasal 4 (2)
8. Penghasilan …. PPh Pasal 15
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 Penghasilan yang terutang PPh Pasal 25/29 pada Akhir Tahun

Penghasilan…. dapat dibedakan:

• Keuntungan kegiatan usaha
• Keuntungan pengalihan harta
• Keuntungan penjualan hak penambangan
• Keuntungan selisih kurs
• Keuntungan warisan belum terbagi
• Penerimaan kembali pajak yang telah diakui sebagai biaya.
• Premi asuransi
• Iuran wajib pajak profesi
• Tambahan kekayaan neto
• Penghasilan pada pengalihan hak tanah dan atau bangunan bagi WP
badan termasuk koperasi yang usaha pokoknya pengalihan hak atas
tanah dan atau bangunan.
Keuntungan pengalihan harta dapat terjadi karena
adanya kegiatan seperti berikut:
• Keuntungan penjualan harta
• Keuntungan tukar menukar harta
• Keuntungan penempatan harta
• Keuntungan karena hibah, bantuan atau
sumbangan
• Keuntungan karena likuidasi
• Keuntungan karena penggabungan, peleburan,
pemekaran, pemecahan atau pengambilalihan
usaha.