Makassar, umi.ac.id – A lecturer at the Faculty of Economics and Business (FEB), Universitas Muslim Indonesia (UMI) Dr. Muh. Darwis Lannai, S.E., M.M., Ak., CA was entrusted being the main speaker for local taxes and levies issues. He was the only invited person from universities in Makassar.
He was invited in the general hearing meeting (RDPU) by the Regional Legislative Affairs Agency (BULD) of the Senators (DPD) of the Republic of Indonesia conducted virtually, Wednesday (18/3/2021).
The theme was ‘Implementation of the Job Creation Law in the Regions related to regional taxes and regional levies (according to the Government Regulation Number 10 of 2021 regarding regional taxes and levies’.
On that occasion, said Dr. Darwis, he highlighted a lot regarding the implementation of Government Regulation number 11 of 2021 which was the derivative rule of the Job Creation Law or Omnibuslaw number 10 of 2020.
“Actually, it was started with the issuance of the national law of Work Creation Omnibuslaw number 10 of 2020, which was made in the form of Government Regulation number 11 of 2021 concerning regional taxes and regional levies as the follow-up to Omnibuslaw,” said Dr. Darwis in his working room, VII Floor Menara UMI, Jalan Urip Sumohardjo. , Makassar, (18/3/2021).
“There are several things that are still obstructed in terms of implementation of regional taxes and levies because in Article 114, he says that the regional tax and retribution law is still enacted by law number 28 of 2009,” continued Dr. Darwis.
Dr. Darwis explained that there were several changes after the enactment of the Job Creation Law, one of which was the tariff which was previously a regional authority that now becoming centralized.
“The enactment of the Job Creation Law and PP 10 of 2021 requires local taxes and levies supposed to be in line with the interests of national economic stimulus to support the national strategic plan, so there is a possibility that regional taxes would be taken by central government,” he explained.
So, according to academics who was expert in tax believed that each region should have the same vision in developing investment in the region, especially related to regional taxes and regional levies.
“So the issue is, in my opinion, the decrease of regional autonomy or even no longer exist, so that law number 23 of 2004 could be seemingly aborted by the existence of the Omnibuslaw Law,” he said.
Then the second, said Dr Darwis, the regional tax and retribution policies would be central like because some of the regional contributions have been taken by Jakarta. So that the derivative rules later in the regions must be in line with the central government.
“It is actually clear in Law 28/2009 regarding general taxation provisions, for example taxes such as PPH, VAT for the national government, vehicle taxes for provinces, restaurants for regencies. The restaurant tariff should not be determined according to the national standard in Jakarta which is a metropolitan city,” he added.
“Traditional market and parking fees should not go to the central government and also their fees should not be the same as in Jakarta because our income and social structure are different. Hence I strongly believe that we need further evaluation. We need to discuss the implementation so that it does not go too far which could potentially resulted in regional inconvenience and frauds, “he concluded.