PPT MATERI 4 (KELOMPOK 3)

(1)

GROUP 3

THE ROLE OF ACCOUNTANTS IN THE

MODERNIZATION OF TAXATION IN INDONESIA AND THEIR CONTRIBUTION IN INCREASING

THE APBN FROM THE TAX SECTOR

(2)

01 RIA AFRIZAL 02

MUHAMMAD AMMAR

03 WAFAA NURILAH

04 AHMAD ALFREDO

05 AMRUL HAZ

HASIBUAN

(3)

DISCUSSION

The Development of the

Taxation System in Indonesia

The Role of Accountants in Tax Modernization

The Accountant's Contribution to Increasing State Budget

(APBN) from the Tax Sector

(4)

1

2

3 Over the past few decades, Indonesia's taxation system has evolved significantly to meet contemporary needs. Initially, the "Landrente" land and building tax served as the primary foundation for Indonesia's taxation. The Dutch colonial government introduced this system in the 19th century,

THE DEVELOPMENT OF THE

TAXATION SYSTEM IN INDONESIA

Indonesia began building a new tax structure that aligns with the long-term goals of

national development after gaining independence in 1945.

The growth of the existing taxation system has

taken place over centuries, starting during the

Dutch colonial period and continuing to the

present day, as Indonesia grapples with the

challenges of tax modernization in the era of

globalization.

(5)

Dutch introduced "Landrente"

tax on land and buildings owned by indigenous residents.

Taxes aimed to generate revenue for the Dutch colonial

government and maintain their economic structure.

Indigenous people faced heavy taxation, while Dutch citizens received tax incentives.

Dutch Colonial Period (19th Century to 1945)

Post-independence focus on the role of taxes in financing national development.

1957 Constitution established taxes as

contributions by citizens.

Introduction of key tax laws, including the Value Added Tax (PPN) Law in 1983.

Independence Era (1945-1965)

1990s economic crisis prompted tax system reevaluation.

Enactment of Law No. 17 of 2000 brought significant changes, reduced income tax rates,

Tax Reform and Significant Changes (1990s-2000s)

2001 adoption of taxation system based on regional autonomy principles.

Provinces and districts empowered to levy and manage their taxes.

Regional Autonomy and Structural Changes (2000s-

Present)

Government's use of technology in taxation, including e-filing and e- billing.

Participation in

international initiatives like the OECD Convention on Common Reporting Standard (CRS).

Technological Modernization and Global Challenges

The

Develop ment of

the

Taxation

System in

Indonesia

(6)

01 Tax Calculation and Reporting

Accountants are responsible for calculating the amount of tax that individuals and companies must pay based on applicable tax laws.

THE ROLE OF ACCOUNTANTS IN TAX MODERNIZATION

02 ^{Tax Audit}

Accountants are often involved in the tax audit process, either as taxpayer representatives or as tax auditors.

03 Tax Planning

Accountants also play a role in planning

optimal tax strategies for their clients.

(7)

THE ROLE OF ACCOUNTANTS IN TAX MODERNIZATION

Tax Policy Preparation: Accountants often become tax consultants who help governments design efficient and fair tax policies.

Development of a Technology-Based Tax System: Tax modernization often involves the development of a technology-based tax system.

Providing Compliance Consultation:

Accountants can provide advice to their

clients on how to properly comply with

tax laws and avoid violations.

(8)

THE ROLE OF ACCOUNTANTS IN TAX MODERNIZATION

Tax Revenue Optimization

Accountants have a key role in helping their clients optimize their tax revenue.

Accountants should also work to prevent illegal tax evasion.

Tax Risk Management:

Accountants help companies identify potential tax risks and develop strategies to manage them.

Illegal Tax Avoidance Technology and Automation

The future of taxation will be greatly

influenced by technology.

(9)

01

02

03 By helping companies and individuals plan their taxes well, accountants help prevent illegal tax avoidance practices, which can harm the state budget.

ACCOUNTANT'S CONTRIBUTION IN INCREASING THE APBN FROM THE TAX SECTOR

By helping companies and individuals carry out their tax obligations efficiently and accurately, accountants ensure that the APBN receives the revenues it is

entitled to, which is critical to supporting government programs and national development.

Tax supervision and audits by accountants help prevent illegal tax evasion and ensure that all parties comply with tax laws.

The Role of Accountants in Tax Planning

Efficient Tax Implementation

Tax Supervision and Audit

(10)

PPT MATERI 4 (KELOMPOK 3)

GROUP 3

THE ROLE OF ACCOUNTANTS IN THE

MODERNIZATION OF TAXATION IN INDONESIA AND THEIR CONTRIBUTION IN INCREASING

THE APBN FROM THE TAX SECTOR

01

RIA AFRIZAL 02

MUHAMMAD AMMAR

03

WAFAA NURILAH

04

AHMAD ALFREDO

05

AMRUL HAZ

HASIBUAN

DISCUSSION

The Development of the

Taxation System in Indonesia

The Role of Accountants in Tax Modernization

The Accountant's Contribution to Increasing State Budget

(APBN) from the Tax Sector

1

2

3

Over the past few decades, Indonesia's taxation system has evolved significantly to meet contemporary needs. Initially, the "Landrente" land and building tax served as the primary foundation for Indonesia's taxation. The Dutch colonial government introduced this system in the 19th century,

THE DEVELOPMENT OF THE

TAXATION SYSTEM IN INDONESIA

Indonesia began building a new tax structure that aligns with the long-term goals of

national development after gaining independence in 1945.

The growth of the existing taxation system has

taken place over centuries, starting during the

Dutch colonial period and continuing to the

present day, as Indonesia grapples with the

challenges of tax modernization in the era of

globalization.

Dutch Colonial Period (19th Century to 1945)

Independence Era (1945-1965)

Tax Reform and Significant Changes (1990s-2000s)

Regional Autonomy and Structural Changes (2000s-

Present)

Technological Modernization and Global Challenges

The

Develop ment of

the

Taxation

System in

Indonesia

01 Tax Calculation and Reporting

Accountants are responsible for calculating the amount of tax that individuals and companies must pay based on applicable tax laws.

THE ROLE OF ACCOUNTANTS IN TAX MODERNIZATION

02 Tax Audit

Accountants are often involved in the tax audit process, either as taxpayer representatives or as tax auditors.

03 Tax Planning

Accountants also play a role in planning

optimal tax strategies for their clients.

THE ROLE OF ACCOUNTANTS IN TAX MODERNIZATION

Tax Policy Preparation: Accountants often become tax consultants who help governments design efficient and fair tax policies.

Development of a Technology-Based Tax System: Tax modernization often involves the development of a technology-based tax system.

Providing Compliance Consultation:

Accountants can provide advice to their

clients on how to properly comply with

tax laws and avoid violations.

THE ROLE OF ACCOUNTANTS IN TAX MODERNIZATION

Tax Revenue Optimization

Accountants have a key role in helping their clients optimize their tax revenue.

Accountants should also work to prevent illegal tax evasion.

Tax Risk Management:

Accountants help companies identify potential tax risks and develop strategies to manage them.

Illegal Tax Avoidance Technology and Automation

The future of taxation will be greatly

influenced by technology.

01

02

03

By helping companies and individuals plan their taxes well, accountants help prevent illegal tax avoidance practices, which can harm the state budget.

ACCOUNTANT'S CONTRIBUTION IN INCREASING THE APBN FROM THE TAX SECTOR

By helping companies and individuals carry out their tax obligations efficiently and accurately, accountants ensure that the APBN receives the revenues it is

entitled to, which is critical to supporting government programs and national development.

Tax supervision and audits by accountants help prevent illegal tax evasion and ensure that all parties comply with tax laws.

The Role of Accountants in Tax Planning

02 ^{Tax Audit}