Zakky Ashidiqi, Tiara Ananda Eka Putri, and Krisna Herdiana, members of the Taxalove Team, Faculty of Administrative Sciences, Universitas Indonesia (FIA UI), won 1st place in the “Prove Accounting and Taxation Skills to Become a Competitive Generation in 4.0 Era” competition. This team is superior to the other 30 groups of participants. The 2022 Accounting Due Variability and Tax Competition (Advance) was held by the East Java Indonesian Institute of Accountants (IAI), on Saturday (12/2).
The Taxalove Faculty of Administrative Science Universitas Indonesia team highlighted the openness of public information which is currently not fully implemented, both by the government and Indonesian citizens. In fact, based on Article 28F of the 1945 Constitution, it is stated that everyone has the right to communicate and obtain information to develop their personal and social environment, and has the right to seek, obtain, possess, store, process, and convey information using all available channels.
In the context of taxation, this law encourages the public to provide information regarding their assets for the purpose of paying taxes to the state. In addition, the government must also be open to the management of tax funds received from the community for the realization of good governance.
With the transparency of public information, the public can actively participate in controlling every policy taken by the government. The government must prepare facilities and infrastructure, skilledhuman resources, and commitment from all government administrators or public bodies to implement it.
In the competition, the Faculty of Administrative Science Universitas Indonesia Taxalove Team also presented the topic “Does the Current PTKP Threshold Reflect the Principle of Justice?” The team has the view that the current regulations regarding Non-Taxable Income (PTKP) have not accommodated the principles of vertical and horizontal justice from the perspective of taxpayers.
This is because household expenditure data for each province has significant differences. “For example, the household expenses of South Jakarta residents are certainly different from those of Situbondo residents. The Regional Minimum Wage (UMR) in the two cities is also different. Therefore, the PTKP determined by the government in each province cannot be equated,” said Zakky.
PTKP is one of the elements in tax calculations that serves to reduce the net income of the taxpayer. A person is not taxed if his monthly income does not reach the PTKP threshold. Referring to the Regulation of the Minister of Finance (PMK) RI No. 101/PMK.010/2016 concerning Adjustment of PTKP, for individual taxpayers with unmarried status and without dependents, the minimum PTKP is Rp54,000,000.00/year or Rp4,500,000.00/month.
If the taxpayer is married and has dependents, the PTKP is adjusted based on the number of dependents. Each taxpayer can only bear a maximum of three blood family members, such as biological parents, siblings, and biological children.
According to the Taxalove Team, there must be an appropriate policy formulation for PTKP. The policy must cover horizontal justice and vertical justice. Horizontal justice can be in the form of an increase in PTKP, while horizontal justice can be realized through the determination of the PTKP index that is adjusted to the income of each region. This is done for the sake of realizing the welfare of the community, especially in the midst of the current Covid-19 pandemic.
The Taxalove Faculty of Administrative Science Universitas Indonesia team won 1st place after going through several stages of the competition which was held during January–February 2022. In the preliminarystage, they were asked to work on 100 questions in groups.
The teams that passed this stage had to solve 30 questions individually and 1 case study question related to the 1771 Corporate Taxpayer Income Tax Return. Furthermore, the 12 best teams took part in the semifinal round which required participants to answer questions from the jury using a 16-box system. It was the team with the highest accumulated score that entered the final round to debate the issue of taxation in Indonesia.
Writer: Debie Puspasari | Editor: Sapuroh
