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given the opportunity to file the correction by being given the reduction or elimination of sanctions of administration, as long as the
correction is performed on the first year of the enactment of this Law.
6 Due date till one year after the enactment of this Law, personal taxpayer voluntarily register to obtain a tax identification number are
given the removal of sanctions on tax administration, unless there are data or information state that notification letter SPT of taxpayer is
incorrect or overpaid.
One form of tax reform in Indonesia is by being legalized of Law No. 36 of 2008 which was the fourth amendment of Law No. 7 of 1983
about income tax through a long process and involves a stake holder including entrepreneurs that reflects justice and equality of position
between tax officer and Taxpayer. Decline in tariff, the emphasis of the cost of compliance, law enforcement more firmly to the wayward
taxpayer, equality between tax officer and taxpayer are points in the tax reform law of income tax. Law No. 36 of 2008 was enacted in September
23, 2008 and publicly implemented in January 1, 2009.
Besides that, the change in tax reform 2008 which is involved in law No. 36 of 2008 about Fourth Amendment Law No. 7 of 1983 about
income tax which is by imposing different tariff on individual taxpayer and corporate taxpayer. Expectedly with the new tax rate, then the
corporate taxpayer will be benefited thereby revenues from taxpayer can be higher.
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4. The History of Taxation Administration System
Since 1983, the Directorate General of Taxes has initiated to do reforms in the field of the administration of taxation to increase confidence
of taxpayer by giving qualified services. It is characterized by a reform in the field of legislation by applying the self-assessment system and changes
to the organizational structure that prioritizes service aspects to taxpayer, started with the changes of tax inspection Office to tax services office. To
provide service and better supervision, Directorate General of Taxes needs adequate information technologies support. In line with the development
of information technology and organization of Directorate General Taxes, information system of taxation, which is used since 1994, already
inadequate to serve and supervise the taxpayer as a whole. Therefore, in the establishment of regional offices and tax service office for big taxpayer
in 2002, the Taxation Information System is developed into an integrated tax administration system which has base on organization structure based
on functions. In addition, there are still weaknesses in the reporting system
of taxpayer that is manual reporting requires tax officer to perform
repeated recording which is error-prone and requires no small amount of resources.
Through the development of information technology, Directorate General of Taxes to develop several programs aimed to
improve services to taxpayer in the form of e-SPT and e-Filing
.
In the system of taxation payment is also found some problems, such as
counterfeiting of tax payment slip. To prevent this problem, Directorate
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General of Taxes develops electronic payment system that is known as monitoring of tax payments report. Reform in the field of taxation
administration is continuing and in 2001, Directorate General of Taxes propose reform program that can increase the trust of taxpayer to taxation
system which is finally aimed to increase taxpayer compliance. Modernizing itself covers 3 things, namely the reform of policy,
administration and supervision:
a. Policy reform through amendments of the taxation law that is Law No. 28 of 2007 about the General Provisions and Taxation Procedures
Law, Law No. 36 year 2008 about income tax, Value Added Tax Law and Indirect Taxes.
b. Administration Reform relates to organization, information technology and human resources. In the field of organization, it has made changes
to the organizational structure based on each kind of services to be organization with structure based on functions by combining three
offices KPP, KPPBB and Karikpa become the KPP Pratama. Besides KPP Pratama, there are KPP Madya in every regional office and 2 big
Taxpayer KPP exists only in Jakarta. In addition there are special officials called account representative which oversees and serve
taxpayer. c. Information technology reforms. The concept is full automation, ons a
paperless internal administration, efficiency, customer oriented and built-in control functions. It aims to reduce direct contact with
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taxpayer so that it ease the taxpayer to fullfill their tax obligation economically, efficiently, effectively, and accurately by the existence
of built-in control system. The reform of the supervision is done through:
1 Code of Conduct Commission. The code of conduct expressly includes the obligation and the prohibition for employees,
including the application of strict sanctions. In addition, it is formed two Sub Directorate that handle internal oversight to the
implementation of the code of ethics. 2 National Data Bank. The plan serves as the center of archives
containing data storage of taxpayer all over Indonesia. 3 Complain channel as a way to ease taxpayer in conveying
problems and complaint.
5. Reform of the Taxation Administration System
Tax reform is a fundamental change in all aspects of taxation. Tax reform which become the priority regarding to the modernization of the
tax administration of the medium-term three to six years with the purpose of achievement for, the high level of voluntary compliance,
confidence in the tax administration, and high productivity of tax officer, Anggito Abimayu 2003 in Rapina, Jerry and Yenni 2011: 8.
The other purposes of the reform of the administration is to improve administration and anticipate improvements to achieve better
results. The motivation of doing tax reform to finance state expenditure.
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The definition of administrative reform is extensive due to the wide range of activities involved in it.
Since 2002, Directorate General of Taxes DJP has launched the change program or the reform of the administration of taxation which is
briefly referred to the modernization. The soul of the program is the implementation of good governance, namely the application of the tax
administration system that is transparent and accountable, by using the technology information system which is reliable and up-to-date.
According to Liberti Pandiangan 2008: 64 modernization of carried out taxation is part of a grand design of comprehensive tax reform.
As being targeted since 2002, that tax reform in a comprehensive manner is made into three main areas which is directly touch the pillar of taxation,
namely: 1 Administration field, which is through the modernization of tax
administration Through the modernization of the taxation administration, it is
expected to create the pillars of good and strong national taxation management as a good and sustainable fundamental of state revenue.
In this case, the management of taxation is basically not avoid to the views, opinions, or critics from various external parties. The
Directorate General of Taxes try to be transparent and make it as input in setting up and building a good and modern taxation management
system.
