Konsistensi 21 Tahun Gagasan Pendiri DDTC untuk Pajak Indonesia

The sustained commitment of the two founders of DDTC in expressing their tax ideas through a wide range of writings over a 21-year period, from 2005 to 2026, is captured in this book. Featuring 116 selected pieces out of a total of 235 that have been published, this book remains highly pertinent to the evolving dynamics of taxation today.

The core of the authors’ thinking centres on advancing Indonesia’s tax system toward the vision of “Strong Taxation, Advanced Indonesia.” A well-functioning tax system emerges when taxation is anchored in the constitution. The Indonesian Constitution provides that taxes must be stipulated by law, signifying that taxation constitutes an agreement between taxpayers, represented by the House of Representatives, and the state, represented by the government.

As a form of agreement, taxation places taxpayers and the tax authority on equal footing. As a result, both the imposition of taxes and the allocation of tax revenues must be conducted in a transparent, fair and certain manner, while also accommodating the perspectives of taxpayers. This fosters a relationship that is collaborative rather than adversarial and implies that taxation is not a mere obligation, but a shared necessity for nation-building.

Achieving this vision requires continuous tax education and calls for the discipline to avoid being driven by short-term revenue targets. Ensuring revenue growth with minimal disputes is essential to minimise compliance and collection costs. Moreover, tax policies, legal frameworks and tax administration must be grounded in the principles of good taxation.

Ultimately, a robust tax institution is indispensable, supported by the restructuring of an independent tax ombudsman that represents taxpayers. Equally important is the presence of a judicial institution that serves as the final avenue for taxpayers to seek justice.