MENYONGSONG TAX REFORM 2001: KHUSUS PAJAK PENGHASILAN
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https://doi.org/10.9744/jak.2.2.pp.%20116-126Keywords:
tax reform, budgeter function, and regulatory functionAbstract
In Indonesia, taxes take a significant part in both budgeter and regulatory functions. The first function of taxes at last put them as a primary mechanisms or tools for the government to make the highest income from taxes. In order to achieve that goal Direktorat Jenderal Pajak as a government body make a tax reform policy. Special tax reform for tax income is done through the expansion of subjects and objects of tax, changes in tax rates to determine the tax liability, establisment of tax holiday and tax facility for special cases. Hence, the purpose of tax reform is for goverment to realize the target of cash inflow for more or less 163,403.2 billion from tax sector according to the government budget in 2001. Abstract in Bahasa Indonesia : Pajak bagi negara Indonesia berfungsi sebagai alat penerimaan negara (budgeter) dan berfungsi sebagai pengatur (regulatory). Fungsi pajak yang pertama inilah yang akhirnya menempatkan pajak sebagai andalan pemerintah untuk menghasilkan penerimaan yang setingi-tingginya dari sektor pajak Untuk mewujudkan hal ini, pemerintah yang diwakili oleh Direktorat Jenderal Pajak membuat suatu kebijakan dalam bentuk tax reform. Tax reform khusus untuk Pajak Penghasilan, dilakukan dalam bentuk antara lain perluasan subjek dan objek pajak, perubahan lapisan tarif untuk menentukan pajak penghasilan terutang, pemberian keringanan dan fasilitas perpajakan untuk kasus-kasus tertentu. Dari sini dapat dilihat bahwa bahwa tujuan tax reform tahun 2000 adalah untuk mewujudkan direalisasikannya target penerimaan negara sebesar 163.403,2 triliun rupiah dari sektor pajak yang sesuai dengan Rancangan Anggaran Pendapatan dan Belanja Negara ditahun 2001. Kata Kunci: reformasi pajak, fungsi anggaran dan fungsi mengaturDownloads
Published
2004-06-14
How to Cite
Mangoting, Y. (2004). MENYONGSONG TAX REFORM 2001: KHUSUS PAJAK PENGHASILAN. Jurnal Akuntansi Dan Keuangan, 2(2), pp. 116-126. https://doi.org/10.9744/jak.2.2.pp. 116-126
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