Filosofi Tax Amnesty [DDTC]

12
Amnesti Pajak Menuju Babak Baru Pajak Indonesia Darussalam, SE, Ak, CA, MSi, LLM Int.Tax

Transcript of Filosofi Tax Amnesty [DDTC]

Page 1: Filosofi Tax Amnesty [DDTC]

Amnesti PajakMenuju Babak Baru Pajak Indonesia

Darussalam, SE, Ak, CA, MSi, LLM Int.Tax

Page 2: Filosofi Tax Amnesty [DDTC]

Latar Belakang

2 May 2023

2

Page 3: Filosofi Tax Amnesty [DDTC]

Latar Belakang

2 May 2023

3

Page 4: Filosofi Tax Amnesty [DDTC]

Latar Belakang

2 May 2023

4

37 Negara telah mengadakan tax amnesty

Page 5: Filosofi Tax Amnesty [DDTC]

2 May 2023

5

Tax Amnesty (berjalan)

OVDP (berjalan)

Program yang sedang berjalan

Argentina

Trinidad & Tobago

Thailand

Honduras

Korea Selatan Fiji

GibraltarPakistan

Israel

Malaysia

Rusia

Brazil

India

Under discussion…Yunani

Kenya

Sumber: Tax Notes International

Page 6: Filosofi Tax Amnesty [DDTC]

Jembatan Menuju Kepatuhan

2 May 2023

6

Page 7: Filosofi Tax Amnesty [DDTC]

Kebijakan Pajak: The Second Best Policy

2 May 2023

7

01 ….....

02 .........

03 Tax policy making is often about the law of second best – and often the tenth best

Page 8: Filosofi Tax Amnesty [DDTC]

Tujuan Pengampunan Pajak

01 Mempercepat pertumbuhan dan restrukturisasi ekonomi

02 Mendorong reformasi perpajakan

03 Meningkatkan penerimaan pajak untuk pembangunan

2 May 2023

8

Page 9: Filosofi Tax Amnesty [DDTC]

2 May 2023

9

Mengapa Ikut Pengampunan Pajak

Data Kartu Kredit Data Perbankan

IRSIRASHMRC

Automatic Exchange of Information

Data Harta Lain-lain

Page 10: Filosofi Tax Amnesty [DDTC]

Penutup

2 May 2023

10

Page 11: Filosofi Tax Amnesty [DDTC]

Penutup

2 May 2023

11

Page 12: Filosofi Tax Amnesty [DDTC]

2 May 2023

12

Terima Kasih

DDTC Consulting