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All Journal Journal of Tax Law and Policy Scientium Law Review
Arsal, Yon
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Value Added Tax (VAT) Revenue Ratio and C-Efficiency Ratio on Tax Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.503

Abstract

Indonesia's tax ratio has been dominated by income tax (PPh) for the past ten years, exceeding 50%. The overall objective of Value Added Tax (VAT), which is to tax consumption broadly, should suggest a greater role for VAT in increasing the tax ratio in Indonesia. Based on the multiple linear regression method on the data of tax ratio, VRR, and C-efficiency of VAT from 2014 to 2022, this study produces 3 (three) conclusions. First, VRR affects the tax ratio. Second, the C-Efficiency ratio affects the tax ratio. Third, the VRR and C-Efficiency Ratio of VAT simultaneously affect the tax ratio. VRR and C-Efficiency Ratio of VAT affect the variable tax ratio by 91.8%, while other variables outside this regression equation influence 8.2%. It is recommended that in increasing the C-efficiency of VAT, Indonesian tax authorithy must reformulate the VAT regulations by paying attention again to VAT regulations related to the budgetary function and regulatory functions which have a direct influence on the calculation of C-Efficiency of VAT. The reformulation of VAT regulations also must be accompanied by VAT enforcement as the consequence of the implementation of the self-assessment system in Indonesia.
Effect of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on Value Added Tax (VAT) Revenue Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.515

Abstract

Value Added Tax (VAT) is one of the mainstays of tax revenue that many jurisdictions, including Indonesia, can rely on in the future given the tendency in the digital era for competition to reduce corporate income tax rates in many countries and modern society faces challenges to deal with tax avoidance. Given the lack of research on VAT performance from 1984-2022, it is necessary to analyze and determine the influence of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on VRR in Indonesia. Based on the Structural Equation Model (SEM) method, it is concluded that VAT C-efficiency has a positive and significant effect on VRR, VAT Buoyancy has a negative and insignificant effect on VRR, and VAT Elasticity has a negative and significant effect on VRR. While simultaneously, VAT C-efficiency, VAT Buoyancy, and VAT Elasticity greatly influence VRR. It is recommended that VRR be improved by increasing VAT C-efficiency.
RECONSTRUCTING THE VAT THRESHOLD IN INDONESIA: A LITERATURE REVIEW Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Scientium Law Review (SLR) Vol. 2 No. 2 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i2.507

Abstract

The high threshold to be confirmed as a taxable entrepreneur in Indonesia, which is the amount of gross turnover and/or gross income in a fiscal year of at least Rp 4.8 billion, has attracted criticism from several quarters, including the World Bank. There are even studies that argue the need to determine the ideal VAT threshold in a country, considering that a high threshold will reduce VAT revenue, while a low threshold will impose high compliance costs on small businesses. Based on a normative legal study, this study reaches two conclusions. First, the provisions governing the current VAT threshold in Indonesia have undergone several changes since the enactment of the 1984 VAT/PPnBM Law, with the latest provision stipulating that the amount of gross turnover and/or gross income in a fiscal year must be at least Rp. 4.8 billion. Second, the legal reconstruction of the VAT threshold in Indonesia needs to be carried out while still harmonising with other VAT policies, such as tariffs and the expansion of the VAT base, and taking into account benchmarking in several countries. It is recommended that there be a change in VAT policy on the threshold by not applying a threshold that is too high, taking into account the principle of neutrality, suggestions from competent world institutions such as the World Bank, and benchmarking with several developed countries that have a good VAT system and the imposition of VAT thresholds is not too high, such as Australia, Malaysia, Singapore, and Switzerland.   
Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia Sipayung, Bonarsius; Arsal, Yon; Hamzah, Muhammad Zilal
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.518

Abstract

The digitalization era has raised tax avoidance and tax evasion challenges which affect the value added tax (VAT) ratio in Indonesia. Based on normative juridical studies, this study produces 2 (two) conclusions. First, the VAT objects in the prevailing VAT law in Indonesia, which had undergone 5 (five) changes from 1983 to 2021, have not yet regulated several VAT objects in the digitalization era. It can be seen from the potential for tax avoidance and tax evasion in the digitalization era. Second, reformulation of ideal VAT objects in digitalization era in Indonesia can be carried out by expanding the scope of VAT objects based on developments in taatbestand. The tax authority in Indonesia, namely the Directorate General of Taxes, needs to consider expanding the VAT object by applying the certainty principle and comparing it with the provisions in several other countries, such as Singapore, Switzerland and Russia.
Co-Authors Muhammad Zilal Hamzah, Muhammad Zilal Sipayung, Bonarsius