Dirjen Pajak, badan otonom dan arah perpajakan?

Mau dibawa kemana Direktorat Jenderal Pajak?

Beberapa bulan ini wacana agar DJP melepaskan diri Kementerian Keuangan menguat dengan berbagai alasan, dalam hal pengelolaan SDM hingga organisasi dan lain hal seperti dijelaskan disini hingga disini bahkan perbandingan antara otoritas pajak Indonesia dan otoritas pajak di Zambia dan Jerman 

Masalah yang sebenarnya sudah cukup lama dibahas namun diperlukan kemauan politik dari pemerintah

Belakangan bahkan muncul petisi agar KPU meminta pemerintah mewajibkan calon presiden untuk memberikan program dalam hal perpajakan. Dalam hal tim ekonomi capres, yang ada kebanyakan hanyalah hal normatif  tanpa menjelaskan darimana penerimaan pemerintah akan tercapai seperti diberitakan disini.

Beberapa hal yang dicatat dari berbagai sumber diatas:
-Pajak merupakan masalah penting karena sekitar 80% penerimaan negara berasal dari uang pajak, tanpa pajak pembangunan tidak akan dapat berjalan dengan baik
-Otoritas pajak yang independen dapat meningkatkan penerimaan pajak seperti terlihat di negara lain termasuk Zambia
-Perlu dukungan pemerintah untuk memutuskan apakah pajak yang selama ini setara eselon 1 atau Direktorat Jenderal dapat menjadi badan otonom di bawah Presiden dengan kewenangan tersendiri dalam hal anggaran hingga Sumber Daya Manusia (SDM)
-Badan otonom diharapkan dapat meningkatkan tax ratio di  Indonesia

Tulisan ini juga merupakan sambungan dari tulisan sebelumnya tentang Dirjen Pajak dan permasalahan yang ada. Di tengah masa pemilu ini, penulis berharap akan badan otoritas pajak yang lebih baik di Indonesia.

Semoga!

Transfer Pricing Regulation - Updated in 2013

In 2013, Directorate General of Taxation has issued two TP Regulations which provide guidance as follows

a.DGT Regulation No. PER-22/PJ/2013 dated 30 May 2013 about tax audit procedures.  The regulation provides procedures on how to prepare and conduct audit including these issues:
-application of arm's length principle (ALP)
-identification of taxpayer's business
-how to choose TP Method

b. DGT Circular No. SE-50/PJ/2013 dated 24 October 2013 as a technical audit guide for transfer pricing, which is related to DGT Regulation No. PER-23/PJ/2013 dated 11 June 2013 on the tax audit standard. The circular gives a specific standard on how tax auditor should run their audit :
-Differentiation between special and routine audit
-The things that the tax auditor has to do for transfer pricing audit, since it is issued in relation to DGT Regulation about standard of tax audit which includes working papers and samples of items which have to be checked during audit.
-This circular revokes the previous circular, SE-04/PJ.7/1993.

Looking at the circular and the regulation, there might be several things needed for further clarification:
-Royalty payment is one of hottest topic for transfer pricing audit for both direct and indirect taxes and it deserves further and more detailed clarification
-Specific TP guidance for different issues for developing countries as noted in UN Practical Manual for Transfer Pricing are not specifically addressed in both regulations. It is interesting to see BRICS countries have responded to the report.
-Comparability issues for developing countries should be taken into account in Indonesia as also noted in UN Practical Manual.
-Should Indonesia pay more attention to Base Erosion and Profit Shifting which has drawn lots of attention from many countries? Transfer Pricing is obviously one of the issues in the report.

We also need to look at previous regulation to understand the issues of Transfer Pricing in here and here 

Catatan :
Peraturan Transfer Pricing terbaru di tahun 2013 merupakan satu kemajuan meski ada beberapa hal yang meski masalah topik panas yang khas Indonesia belum dijelaskan secara rinci