Puspita Wulandari Staf Ahli Menteri Keuangan Bidang Pengawasan Perpajakan Jakarta, 14 Maret 2019 Membangun Kepatuhan Perpajakan Melalui Riset yang Berkelanjutan Dipresentasikan dalam Seminar Nasional Perpajakan
Puspita WulandariStaf Ahli Menteri Keuangan Bidang Pengawasan Perpajakan
Jakarta,14 Maret 2019
Membangun Kepatuhan PerpajakanMelalui Riset yang Berkelanjutan
Dipresentasikan dalam Seminar Nasional Perpajakan
Puspita Wulandari, SE,, MM,, DBA STAF AHLI MENTERI KEUANGAN BIDANG PENGAWASAN PAJAK
S3 Swinburne University of Technology, Melbourne, Australia,Program Doctoral of Business Administration (DBA)
S2 Universitas Gadjah Mada, Yogyakarta Program Magister Manajemen (MM)
S1 Universitas Indonesia, Jakarta Fakultas Ekonomi
SMA SMA Santa Ursula I, Jakarta
Pendidikan Formal Jabatan
2015 s,d, sekarang
Staf Ahli Menteri Keuangan Bidang Pengawasan Pajak, Kementerian Keuangan
2013 -2015
Sekretaris Komite Pengawas Perpajakan, Sekretariat Jenderal, Kementerian Keuangan
2012 -2013
Tenaga Pengkaji Bidang Pembinaan & Penertiban Sumber Daya Manusia, Direktorat Jenderal Pajak
2007 -2012
Kepala Subdirektorat Transformasi Organisasi, Direktorat Kepatuhan Internal dan Transformasi Sumber Daya Aparatur, Direktorat Jenderal Pajak
TTL : Jakarta, 2 November 1965
Kantor : Kantor Pusat Direktorat Jenderal Pajak
Gedung A1 Lantai 2
Jl, Jend, Gatot Subroto Kav, 40-42, Jaksel
021-29306459 atau 021-5251609 ext, 2322
Taxation, finance, marketing, business strategymanagement, strategic planning, balanced scorecard,project management, organization development,organizational behaviour, organizational learning, HR,quality control, business process, business processmanagement
Pengalaman
3FEBRUARI 2019
APBN 2018Realisasi
Sumber: www.kemenkeu.go.id/media/11668/apbn-kita-januari-2019.pdf
PendapatanNegara
BelanjaNegara
URAIAN APBN Realisasi% thdAPBN
II PENDAPATAN DALAM NEGERI 1.893,52 1.928,44 101,84%
1. Penerimaan Perpajakan 1.618,10 1.521,38 94,02%
a. Penerimaan Pajak 1.424,00 1.315,93 92,41%
b. Kepabeanan dam Cukai 194,10 205,47 105,9%
2. PNBP 275,43 407,06 147,79%
II HIBAH 1,20 13,90 1161,33%
URAIAN APBN Realisasi% thdAPBN
I BELANJA PEMERINTAH PUSAT 1.454,49 1.444,45 99,31%
1. Belanja K/L 847,44 836,22 98,68%
2. Belanja Non K/L 607,06 608,23 100,19%
II TRANSFER KE DAERAH DAN DANA DESA 766,16 757,79 98,91%
1. Transfer ke Daerah 706,16 697,93 98,83%
2. Dana Desa 60,00 59,86 99,77%
APBN 2018 | 1.894,72
Realisasi | 1.942,34
102,51% (dalam Rp Triliun)
102,51% APBN 2018 | 2.220,66
Realisasi | 2.202,24
99,17%99,17%
s.d. 31 Desember 2018
(dalam Rp Triliun)
4
2019APBN
Sumber: www.kemenkeu.go.id/media/11870/apbn-kita-februari-2019.pdf
PendapatanNegara
BelanjaNegara
URAIAN APBN
II PENDAPATAN DALAM NEGERI 2.164,71. Penerimaan Perpajakan 1.786,4
a. Penerimaan Pajak 1.577,5
b. Kepabeanan dan Cukai 208,8
2. PNBP 378,3
II HIBAH 0,4
URAIAN APBN
I BELANJA PEMERINTAH PUSAT 1.634,31. Belanja K/L 855,4
2. Belanja Non K/L 778,9
II TRANSFER KE DAERAH DAN DANA DESA 826,81. Transfer ke Daerah 756,8
2. Dana Desa 70,0
2.165,1 T
(dalam Rp Triliun)
2.165,1 T 2.461,1 T2.461,1 T(dalam Rp Triliun) (dalam Rp Triliun)
5
KINERJA PENERIMAAN PAJAK
NASIONAL (2004-2018)
KINERJA PENERIMAAN PAJAK
NASIONAL (2004-2018)
Rp triliun
238.59
302.16 371.70
432.52
534.53
577.39
661.50
763.67
885.02
995.21
1,072.40
1,274.30
1,355.20
1283.57
1423.99
238.66 298.53
358.20 425.37
571.11 565.7
628.23
742.74
835.25 921.40
985.13
1,055.61
1,105.97 1,151.03
1315.93
25.09 19.99 18.75 34.26-0.94 11.04 18.23 12.46 10.31 6.92 7.15 4.77 4.1 14.33
(100)
100
300
500
700
900
1,100
1,300
1,500
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018*
Sumber: Dashboard Penerimaan,
Lapkeu Pemerintah Pusat (diolah)APBN kita edisi Januari 2019
Capaian 100,03% 98,80% 96,37% 98,35% 106,84% 97,99% 94,97% 97,26% 94,38% 92,58% 91,86% 82,84% 81,61% 89,67% 92,41%
*Dashboard Penerimaan diakses 12 Maret 2019
MACROfacts
Let’s talk about
7
Position among countries
TOP 10 SAFEST COUNTRIES
Country Index Score
Singapore 97
Norway 93
Iceland 93
Finland 93
Uzbekistan 91
Hong Kong 91
Switzerland 90
Canada 90
Indonesia 89
Denmark 88
Source: Gallup World Polls, 2018
TOP 10 OPTIMISTS
Country Net Score
Nigeria +59
Vietnam +55
Indonesia +53
India +46
Philippines +32
Albania +31
Bangladesh +30
Fiji +27
Kosovo +25
Pakistan +20
Source: GallupInternational,2017
TOP 10 HAPPY COUNTRIES
Country Net Score
Fiji +92
Colombia +87
Philippines +84
Mexico +82
Vietnam +77
Kazakhstan +74
Papua New Guinea +74
Indonesia +68
India +64
Argentina, +64
Netherland
Source: Gallup International,2017
Indonesia among
the top 10 optimist and safest countries
“Maybe we are not the most advanced one, but it turns out that we are
one of the happiest people in the world”
President Jokowi at the IMF-WB 2018Annual Meeting
8
from
countries100
Sample Size and Mode of Field Work:A total of 53.769 persons were interviewed globally. In each country a representative sampleof around 1000 men and women was interviewed either face to face (23 countries; n=24235), via telephone (13 countries; n=11656) or online (19 countries; n=17878). The field work was conducted during October 2017 - December 2017. The margin of error for the survey is between +3-5% at 95% confidence level
Position among countries
9
million150 22vs
million
USERINDONESIA
AUSTRALIAPOPULATION
After India & United State million user
1262017
Presented by BKPM on GNAM Week 2019
POPULATION of INDONESIA
Woman ManSource: databoks.katadata.co.id
EstimatedBased on Census Population Survey (Supas) 2015
44%
10
Based on Expenditure (%)
Household consumption contributed the highest growth at
2,74%Household Consumption
Governement Consumption
Others
PMTB
Nett Export
GDP Growth
Indonesia
Economic
Growth
in 2018
Tourism Digital Economy Lifestyle Ind.
12
13
Pertumbuhan dan PDB per Kapita Global Competitiveness Index 2018
Bagaimana keluar dari MIDDLE INCOME TRAP
14
5 Pillars of Tax Reform
ORGANIZATIONHUMAN
RESOURCES
INFORMATION TECHNOLOGY
AND DATABASE
BUSINESS PROCESS REGULATION
DGT is implementing Tax Reform (2017-2024)
OB
JEC
TIV
E
Increase in state revenues
Increase in taxpayer
compliance
Optimal synergy
between institutions
A strong, credible, and accountable tax institution with effective and efficient
business process
5 P I L L A R S O F T A X R E F O R M
(Minister of Finance Decree no. 767/KMK.03/2018)
15
Untuk menerapkantreatment yang tepat
kepada masyarakat
(Rosid, 2018)
16
Riset mendukungstrategi edukasi pajakuntuk berperan besardalam framework yang disusun Langham et al (2012)
17
Pentingnya Pengelolaan Data, keahlian membaca data, memahami dan menilaikebijakan perpajakan saat iniuntuk penerapannya di masa depan
Indonesia sudah melakukanpenilaian secara mandiriterhadap 16 area dalam TADAT untuk mengetahui area-area yang membutuhkanpeningkatan
REPUBLIK INDONESIA
KEMENTERIAN KEUANGAN
18
Kualitas riset yang terus ditingkatkan dan dapatmenjadi bagian dari referensi pengambil keputusandibidang Perpajakan
Film “searching” adalah salah satu contoh konkritbagaimana riset yang terus dilakukan akan membawakepada pengambilan keputusan yang tepat
19
George Bernard Shaw
20
WISDOM
21
Seminar Nasional Perpajakan menjadi tonggakpelibatan akademisi dalam kebijakan birokrasi
22
Let’sBuildTax Policy & Tax Administration
Which …
24
EquityCertaintyConvenienceEconomy
canonsOf ADAM SMITH
TERIMA KASIH