Policy analysis // Perkumpulan PRAKARSA






Policy Review 06 - Kelembagaan dan Tata Kelola Perpajakan Perlu Perubahan
Ocak 2015
Victoria Fanggidae, Ah Maftuchan, Wiko Saputra, Luhur Fajar Martha, B. Chelvi Yulistiati + 4 more authors

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Policy Review 06 \u002D Kelembagaan dan Tata Kelola Perpajakan Perlu Perubahan Image
Abstract

POIN PENTING:

Realisasi penerimaan pajak tahun 2014 sebesar 91,75%, terendah dalam dua puluh lima tahun terakhir.

Selain karena masih rendahnya tingkat kepatuhan wajib pajak, aspek fundamental penyebab rendahnya realisasi penerimaan pajak adalah persoalan rendahnya kemampuan otoritas pajak dalam memungut pajak.

Diperlukan reformasi kelembagaan perpajakan yang kuat, otoritatif, bersih, akuntabel, didukung regulasi dan sumber daya manusia yang memadai, otonom, terpisah dari Kementerian Keuangan dan di bawah presiden langsung.

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