Puspita WulandariStaf Ahli Menteri Keuangan Bidang Pengawasan Perpajakan

Jakarta,14 Maret 2019

Membangun Kepatuhan PerpajakanMelalui Riset yang Berkelanjutan

Dipresentasikan dalam Seminar Nasional Perpajakan

Puspita Wulandari, SE,, MM,, DBA STAF AHLI MENTERI KEUANGAN BIDANG PENGAWASAN PAJAK

S3 Swinburne University of Technology, Melbourne, Australia,Program Doctoral of Business Administration (DBA)

S2 Universitas Gadjah Mada, Yogyakarta Program Magister Manajemen (MM)

S1 Universitas Indonesia, Jakarta Fakultas Ekonomi

SMA SMA Santa Ursula I, Jakarta

Pendidikan Formal Jabatan

2015 s,d, sekarang

Staf Ahli Menteri Keuangan Bidang Pengawasan Pajak, Kementerian Keuangan

2013 -2015

Sekretaris Komite Pengawas Perpajakan, Sekretariat Jenderal, Kementerian Keuangan

2012 -2013

Tenaga Pengkaji Bidang Pembinaan & Penertiban Sumber Daya Manusia, Direktorat Jenderal Pajak

2007 -2012

Kepala Subdirektorat Transformasi Organisasi, Direktorat Kepatuhan Internal dan Transformasi Sumber Daya Aparatur, Direktorat Jenderal Pajak

TTL : Jakarta, 2 November 1965

Kantor : Kantor Pusat Direktorat Jenderal Pajak

Gedung A1 Lantai 2

Jl, Jend, Gatot Subroto Kav, 40-42, Jaksel

021-29306459 atau 021-5251609 ext, 2322

Taxation, finance, marketing, business strategymanagement, strategic planning, balanced scorecard,project management, organization development,organizational behaviour, organizational learning, HR,quality control, business process, business processmanagement

Pengalaman

3FEBRUARI 2019

APBN 2018Realisasi

Sumber: www.kemenkeu.go.id/media/11668/apbn-kita-januari-2019.pdf

PendapatanNegara

BelanjaNegara

URAIAN APBN Realisasi% thdAPBN

II PENDAPATAN DALAM NEGERI 1.893,52 1.928,44 101,84%

1. Penerimaan Perpajakan 1.618,10 1.521,38 94,02%

a. Penerimaan Pajak 1.424,00 1.315,93 92,41%

b. Kepabeanan dam Cukai 194,10 205,47 105,9%

2. PNBP 275,43 407,06 147,79%

II HIBAH 1,20 13,90 1161,33%

URAIAN APBN Realisasi% thdAPBN

I BELANJA PEMERINTAH PUSAT 1.454,49 1.444,45 99,31%

1. Belanja K/L 847,44 836,22 98,68%

2. Belanja Non K/L 607,06 608,23 100,19%

II TRANSFER KE DAERAH DAN DANA DESA 766,16 757,79 98,91%

1. Transfer ke Daerah 706,16 697,93 98,83%

2. Dana Desa 60,00 59,86 99,77%

APBN 2018 | 1.894,72

Realisasi | 1.942,34

102,51% (dalam Rp Triliun)

102,51% APBN 2018 | 2.220,66

Realisasi | 2.202,24

99,17%99,17%

s.d. 31 Desember 2018

(dalam Rp Triliun)

4

2019APBN

Sumber: www.kemenkeu.go.id/media/11870/apbn-kita-februari-2019.pdf

PendapatanNegara

BelanjaNegara

URAIAN APBN

II PENDAPATAN DALAM NEGERI 2.164,71. Penerimaan Perpajakan 1.786,4

a. Penerimaan Pajak 1.577,5

b. Kepabeanan dan Cukai 208,8

2. PNBP 378,3

II HIBAH 0,4

URAIAN APBN

I BELANJA PEMERINTAH PUSAT 1.634,31. Belanja K/L 855,4

2. Belanja Non K/L 778,9

II TRANSFER KE DAERAH DAN DANA DESA 826,81. Transfer ke Daerah 756,8

2. Dana Desa 70,0

2.165,1 T

(dalam Rp Triliun)

2.165,1 T 2.461,1 T2.461,1 T(dalam Rp Triliun) (dalam Rp Triliun)

5

KINERJA PENERIMAAN PAJAK

NASIONAL (2004-2018)

KINERJA PENERIMAAN PAJAK

NASIONAL (2004-2018)

Rp triliun

238.59

302.16 371.70

432.52

534.53

577.39

661.50

763.67

885.02

995.21

1,072.40

1,274.30

1,355.20

1283.57

1423.99

238.66 298.53

358.20 425.37

571.11 565.7

628.23

742.74

835.25 921.40

985.13

1,055.61

1,105.97 1,151.03

1315.93

25.09 19.99 18.75 34.26-0.94 11.04 18.23 12.46 10.31 6.92 7.15 4.77 4.1 14.33

(100)

100

300

500

700

900

1,100

1,300

1,500

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018*

Sumber: Dashboard Penerimaan,

Lapkeu Pemerintah Pusat (diolah)APBN kita edisi Januari 2019

Capaian 100,03% 98,80% 96,37% 98,35% 106,84% 97,99% 94,97% 97,26% 94,38% 92,58% 91,86% 82,84% 81,61% 89,67% 92,41%

*Dashboard Penerimaan diakses 12 Maret 2019

MACROfacts

Let’s talk about

7

Position among countries

TOP 10 SAFEST COUNTRIES

Country Index Score

Singapore 97

Norway 93

Iceland 93

Finland 93

Uzbekistan 91

Hong Kong 91

Switzerland 90

Canada 90

Indonesia 89

Denmark 88

Source: Gallup World Polls, 2018

TOP 10 OPTIMISTS

Country Net Score

Nigeria +59

Vietnam +55

Indonesia +53

India +46

Philippines +32

Albania +31

Bangladesh +30

Fiji +27

Kosovo +25

Pakistan +20

Source: GallupInternational,2017

TOP 10 HAPPY COUNTRIES

Country Net Score

Fiji +92

Colombia +87

Philippines +84

Mexico +82

Vietnam +77

Kazakhstan +74

Papua New Guinea +74

Indonesia +68

India +64

Argentina, +64

Netherland

Source: Gallup International,2017

Indonesia among

the top 10 optimist and safest countries

“Maybe we are not the most advanced one, but it turns out that we are

one of the happiest people in the world”

President Jokowi at the IMF-WB 2018Annual Meeting

8

from

countries100

Sample Size and Mode of Field Work:A total of 53.769 persons were interviewed globally. In each country a representative sampleof around 1000 men and women was interviewed either face to face (23 countries; n=24235), via telephone (13 countries; n=11656) or online (19 countries; n=17878). The field work was conducted during October 2017 - December 2017. The margin of error for the survey is between +3-5% at 95% confidence level

Position among countries

9

million150 22vs

million

USERINDONESIA

AUSTRALIAPOPULATION

After India & United State million user

1262017

Presented by BKPM on GNAM Week 2019

POPULATION of INDONESIA

Woman ManSource: databoks.katadata.co.id

EstimatedBased on Census Population Survey (Supas) 2015

44%

10

Based on Expenditure (%)

Household consumption contributed the highest growth at

2,74%Household Consumption

Governement Consumption

Others

PMTB

Nett Export

GDP Growth

Indonesia

Economic

Growth

in 2018

Tourism Digital Economy Lifestyle Ind.

12

13

Pertumbuhan dan PDB per Kapita Global Competitiveness Index 2018

Bagaimana keluar dari MIDDLE INCOME TRAP

14

5 Pillars of Tax Reform

ORGANIZATIONHUMAN

RESOURCES

INFORMATION TECHNOLOGY

AND DATABASE

BUSINESS PROCESS REGULATION

DGT is implementing Tax Reform (2017-2024)

OB

JEC

TIV

E

Increase in state revenues

Increase in taxpayer

compliance

Optimal synergy

between institutions

A strong, credible, and accountable tax institution with effective and efficient

business process

5 P I L L A R S O F T A X R E F O R M

(Minister of Finance Decree no. 767/KMK.03/2018)

15

Untuk menerapkantreatment yang tepat

kepada masyarakat

(Rosid, 2018)

16

Riset mendukungstrategi edukasi pajakuntuk berperan besardalam framework yang disusun Langham et al (2012)

17

Pentingnya Pengelolaan Data, keahlian membaca data, memahami dan menilaikebijakan perpajakan saat iniuntuk penerapannya di masa depan

Indonesia sudah melakukanpenilaian secara mandiriterhadap 16 area dalam TADAT untuk mengetahui area-area yang membutuhkanpeningkatan

REPUBLIK INDONESIA

KEMENTERIAN KEUANGAN

18

Kualitas riset yang terus ditingkatkan dan dapatmenjadi bagian dari referensi pengambil keputusandibidang Perpajakan

Film “searching” adalah salah satu contoh konkritbagaimana riset yang terus dilakukan akan membawakepada pengambilan keputusan yang tepat

19

George Bernard Shaw

20

WISDOM

21

Seminar Nasional Perpajakan menjadi tonggakpelibatan akademisi dalam kebijakan birokrasi

22

Let’sBuildTax Policy & Tax Administration

Which …

24

EquityCertaintyConvenienceEconomy

canonsOf ADAM SMITH

TERIMA KASIH