Taxes are a vital fiscal instrument in ensuring the continued development of a country. The function of taxes as an instrument of income redistribution is expected to reduce poverty and inequality which in turn creates prosperity for all Indonesian people. In the midst of the problem of tax revenue that is far from the target and cases of tax avoidance and evasion, a number of civil society organizations (CSOs) who are members of the Just Tax Forum (FPB) continue to strive to voice the importance of reforming the tax system in Indonesia.
To support the work of FPB, PRAKARSA with the support of the Ford Foundation, organized In-house Training: Investigative Research on Tax Issues to improve the ability of CSOs to conduct investigative research and advocacy on tax issues. The research capability is meant to increase knowledge, issues, and technical skills in research on tax issues. The improvement of tax research skills and capabilities is expected to be able to contribute to the emergence of quality tax research products that can support advocacy efforts.
The resource persons in the training came from various backgrounds such as academics, government, journalists, and tax consultants. Prof. Dr. Haula Rosdiana, Deputy Dean for Academic and Student Affairs, Faculty of Administrative Sciences, University of Indonesia, was a resource person on the first day of the training held on December 8, 2020. The material presented was “Tax Incentives and Cases of Tax Avoidance. The main focus of this material is tax issues, tax intensives, tax avoidance from an academic theoretical perspective. He also explained the latest steps and issues related to research in taxation. The next training will be held on December 10, 2020 which consists of two training sessions. In the first session of DTTC Partners, Romy Irawan became a trainer who explained about BEPS and the Implementation of the Minister of Finance Regulation regarding Transfer Pricing. This session explains in detail the transfer pricing mechanism, BEPS, and government regulations related to it. There are many things that need to be studied more deeply, especially related to tax research related to transfer pricing issues, BEPS, this is because there are many attributes that need to be considered in tax research related to transfer pricing issues. The second session was filled by the Head of the Sub-Directorate of Tax Potential of the Directorate General of Taxes (DGT), Dr. Samingun. He delivered the material "Understanding the Company's Financial Statements and Taxation Data."
The fourth session of the training was held on December 11, 2020. In this session, Mr. M. Taufiqurohman, Tempo's Senior Journalist, delivered the material "Technical Conducting Investigative Research on Tax Issues." This session explains in detail the technical stages in an investigation of tax issues and the challenges faced in the process of investigating tax issues. The training series was closed by Mr. Arifin Rosid, Ph.D, Head of the Tax Policy Impact Section of the Directorate of Potential, Compliance, and Revenue of DGT on December 14, 2020. He delivered a material entitled "Practice and Direction of Taxation Policy in Indonesia." The main issues discussed in this session are related to updates and developments in tax conditions and tax policies in Indonesia, especially related to the crisis situation due to the Covid-19 pandemic.
After the training was carried out, FPB is committed to continuing to collaborate in conducting research and advocacy on taxation issues so that Indonesia can realize a better taxation system to realize the fairest welfare.
Material by Prof. Dr. Haula Rosdiana, Deputy Dean for Academic and Student Affairs, Faculty of Administrative Sciences, University of Indonesia
Submission of Material by Mr. Roni Irawan, DDTC Partner
Material by the Head of the Sub-Directorate of Tax Potential of the Directorate General of Taxes, DGT, Dr. Samingun
Material by M. Taufiqorahman, Senior Editor of TEMPO
Material by Arifin Rosyid, Ph.D, Head of Tax Policy Impact Section of the Directorate of Potential, Compliance and Revenue of the Directorate General of Taxes
