REFORMASI PAJAK DALAM KERANGKA REFORMASI EKONOMI-POLITIK DI INDONESIA
ABSTRACT: The tax reform
proposed by this writer in this article is an integral part of a political and
legal reform badly needed by Indonesia in order for this country to be able to
benefit the golden momentum of the shift in the geo economic center of gravity
from the developed countries concentrated in the West to the emerging countries
concentrated in the East. The tax reform should include at least 1) strong
enforcement of the tax regime desciplines; 2) improvement of tax governance; 3)
tax bureaucracy reform; 4) simplification of tax regulations; and 5)
rearrangement of the tax regulation to improve it’s investment friendliness.
The reform is expected to increase tax
ratio from 12% of GDP to 17.5.% of GDP within 8 years.
Keywords: tax reform, tax
regime, politiceconomic patologi, tax ratio
Penulis: Bambang Sudibyo
Kode Jurnal: jpmanajemendd120318
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