Fiscal Administration student, Faculty of Administrative Sciences, Universitas Indonesia (FAS UI), Rahma Alifatu Zahro, won first place in the National Taxation Fair (PRPN) competition by raising the issue of the effectiveness of the Tax Voluntary Disclosure Program (PPS) in Indonesia organized by the State Financial Polytechnic of the State Accounting College (PKN STAN). Rahma won first place after beating nine other finalists in the Tax Essay with 3-minutes Thesis competition category.
Rahma revealed that after observing various data on tax revenue, it was found that after the implementation of the tax amnesty program in 2008 and 2016 the number of annual tax return submissions increased. But the tax ratio has actually decreased.
“From year to year, Indonesia has conducted tax amnesty about five times. The data I took in 2008, 2016, and 2022 showed that the tax ratio after the tax amnesty program actually decreased. From these data, I conclude that tax amnesty programs such as PPS Pajak should not be conducted again in the near future,” Rahma said.
She assumed that if the annual tax return increases, then there should be a potential tax ratio that also increases if the exploration of revenue potential does not encounter obstacles. “But here it has actually gone down. In fact, according to Lerman (1986), a program like the Tax PPS should be done only once without repetition,” he said.
Furthermore, Rahma concluded that the existence of programs such as PPS Pajak has the potential to reduce the level of tax compliance. “This kind of program has a tendency to make those who have been obedient to pay taxes jealous. Envy arises towards those who have not been compliant but are forgiven just like that by the Tax PPS. So that the trust of those who obediently pay taxes is reduced. This phenomenon should be a concern and evaluation for the government in order to create a fairer and more sustainable tax system,” he said.
Furthermore, Rahma said that her current achievements cannot be separated from the role of friends, lecturers, and the faculty who always provide support and inspiration in compiling her essay competition.
Meanwhile, three FAS UI students who are members of the Taxnesia Team consisting of Salsabilla Annisa Zahra, Zakky Ashidiqi, and Krisna Herdiana also won first place in the same competition in the National Tax Debate Competition category. The competition, which was held online at the end of July 2022 with the theme “Reenergizing The Nation, Together Toward The Future”, consisted of six competition categories, namely the National Tax Debate Competition, Tax Essay with Mini 3 Minutes Thesis, High School Tax Competition, Tax Short Movie Competition, TikTax Competition, and Tax Poster Competition.
