Acceleration of Investment with the Acceleration of Tax Restitution in Indonesia
Thursday, May 16, 2019 The Bachelor of Accounting program study program at STIE Perbanas Surabaya held a routine cooperation activity, namely Smart Talk with Radio Sindo. This time the topic discussed was "Accelerating Investment with the Acceleration of Tax Restitution in Indonesia". The speakers were presented, Dian Oktarina, S.E., M.M., Reza Agus Rivandi and Adelia Yola Santika.
Smart Talk with Sindo Radio was attended by a number of students who were taking taxation accounting courses. The aim is for STIE Perbanas Surabaya students to know the effects of the old tax refunds and what actions should be taken by the government.
Dian Oktarina explained, tax restitution is the return of excess tax payments that occur if the amount of tax credit or the amount of tax owed or a tax that is not supposed to be owed, with the taxpayer's record no other tax debt. The existence of this long restitution process for 10 months has a negative impact on both taxpayers (taxpayers) and the government, especially in the field of taxation. The negative impact of the completion of the old restitution has caused WP to experience the financial capacity and cash flow constraints, especially corporate taxpayers.
From the government side, the length of the restitution process caused negative rumors to develop in the community. Thus, people are reluctant to pay taxes because they are impressed that if something is in the form of an obligation, the community will be torn apart in such a way as to immediately carry out its obligations. However, if something in the form of the rights of the WP will be colored for as long as possible until WP is reluctant to take care of it and the government gains the benefit.
Starting from this, the acceleration of the provision of tax restitution is felt to be something that needs to be done by the government. The provision of restitution by the government, in this case DGT, must pay attention to the aspects of WP where not all taxpayers can immediately submit tax refunds with several criteria, such as: Compliant taxpayers, taxpayers who have small restitution values, and taxable entrepreneurs (PKP) low risk.