24 February 2022

The Voluntary Disclosure Program (PPS) launched by the government from January 1 to June 30 only discloses net assets or has not been under-disclosed. Through this program, taxpayers have the opportunity to report or disclose tax obligations that have not been fulfilled voluntarily. The difference in the first policy is that Tax Amnesty is mandatory for individual taxpayers and business entities. While the second policy PPS taxpayers for individuals.

This was conveyed by a Tax Consultant, Tax Court Attorney, Advocate, Drs. Nobertus Simon SH, MM, Ak from Surabaya at the Webinar “Voluntary Disclosure Program vs Tax Amnesty” held by Mahkota Tricom Unggul University (MTU) Friday (18/2).

In the first tax amnesty policy in 2016, Tax Amnesty participants in this PPS program can disclose assets that have not been disclosed in Tax Amnesty by paying a final PPH of 6 percent if the repatriated overseas assets and domestic assets and invested in SBN or downstream natural resources / renewable energy. Repatriated overseas assets and domestic assets at 8 percent. Meanwhile, overseas assets that are not repatriated are 11 percent.

While the second policy on PPS, individual taxpayers can disclose assets obtained from 2016 to 2020, but have not been reported in the 2020 Annual Tax Return by paying a Final Income Tax of 12 percent if the assets abroad are repatriated and domestic assets and invested in SBN or downstream natural resources / renewable energy. Overseas assets that are repatriated and domestic assets are 14 percent. Meanwhile, overseas assets that are not repatriated are 18 percent.

In the first policy, taxpayers who have obtained a certificate are not subject to an administrative sanction of 200 percent. Data and information sourced from asset disclosure notification letters and their attachments administered by the Ministry of Finance or other parties related to the implementation of this Law cannot be used as the basis for criminal investigation, investigation, and/or prosecution of taxpayers.

Meanwhile, in the second policy, no tax assessment will be issued on tax obligations for the 2016 to 2020 tax years, unless data and/or other information is found regarding assets that have not been disclosed or under-disclosed in the asset disclosure notification letter.

The tax obligations as intended include individual income tax, income tax on withholding and/or collection, and VAT, except for taxes that have been withheld/collected but not deposited.

Data and information sourced from asset disclosure notification letters and their attachments administered by the Ministry of Finance or other parties related to the implementation of this Law cannot be used as the basis for criminal investigation, investigation, and/or prosecution of taxpayers.

While the first speaker, Rector of MTU University, Dr. Dompak Pasaribu, SE, M.Si, CPA, CACP said that tax amnesty has been carried out several times in Indonesia. The first tax amnesty was carried out in 1964 with the title Tax Amnesty, but this program failed due to the G30 PKI Movement. During the Soeharto administration in 1984, tax amnesty was again carried out, but it was considered less successful. In the SBY government, tax amnesty was called Sunset Policy. During the Joko Widodo administration, tax amnesty was carried out twice, first in 2016 as Tax Amnesty and now with the Voluntary Disclosure Program.​

The purpose of tax amnesty by the government is to collect funds or attract non-compliant taxes.

“We from MTU University strongly support the tax amnesty program implemented by the government and we invite people who participate in webinars to participate in PPS according to the rules,” he said.

Previously, the Chairperson of the Mahkota Tricom Education Foundation, Usli Sarsi, in his remarks said that the experience of participating in Tax Amnesty provided a lot of convenience. Even though at that time Usli said many people thought Tax Amensty was a batman's trap.

“After I participated in Tax Amnesty, it turns out that there are many conveniences obtained in reporting assets that were previously very difficult to do,” he said.

The government's Voluntary Disclosure Program, Usli asked that it be used to report undisclosed net assets.

Source : https://medan.tribunnews.com/2022/02/24/wajib-pajak-manfaatkan-pps-laporkan-harta-kekayaan