Program Studi Akuntansi Universitas Katolik Parahyangan
Parahyangan Catholic University’s Accounting Study Program won a Competition Grant (Hibah Kompetisi) in the Ministry of Education and Culture’s Merdeka Campus Competition Program in 2021. With regard to the achievement of this competition grant, Parahyangan Catholic University’s Accounting Study Program organized a series of activities, one of which was the debriefing and mentoring of the Accounting Competition Team by inviting accounting alumni and practitioners to deliver the materials for around 35 students of the Accounting Competition Team selected from the classes of 2018 and 2019.
The students gained a variety of knowledge experiences with current topics relevant to the competition and the future of the competition team in the workplace. On Thursday, August 12, 2021, an online briefing was held by inviting an alumnus of the Accounting Class of 2012, namely Mr. Leander Resadhatu Rusdiono, SE, MM. He started his career at Crowe Indonesia and is currently a partner at RDN Consulting. In addition, Mr. Resadhatu Rusdiono continued his studies at Prasetya Mulya Business School in 2018–2020.
On this occasion, he presented a very interesting tax consulting theme to provide knowledge for the Accounting competition team of the Faculty of Economics, Parahyangan Catholic University. A tax consultant is a person who provides tax consulting services to taxpayers in order to exercise their rights and fulfill their tax obligations in accordance with tax laws and regulations. A tax consultant must be an Indonesian citizen, reside in Indonesia, be untied from working for the government, state, or state- or regional-owned enterprises, have good behavior proven by a certificate from the authorized agency, have a Taxpayer Identification Number, be a member of a Tax Consultant Association registered at the Directorate General of Taxes, and have a Tax Consultant certificate.
The practice license granted to tax consultants consists of three levels. Level A covers Individual Taxpayers, except Taxpayers domiciled in countries that have a double taxation avoidance agreement with Indonesia. Level B covers Individual Taxpayers and Corporate Taxpayers, except for foreign investment taxpayers, permanent establishments, and taxpayers domiciled in countries that have a double tax avoidance agreement with Indonesia. Level C includes Individual or Corporate Taxpayers.
Why is there a tax consultant profession in Indonesia? Indonesia adheres to the self-assessment system. Taxpayers are given the trust to perform their own tax obligations, including calculating, paying, and reporting their taxation. The complexity of taxation in Indonesia is also high. Individual and corporate taxpayers often focus only on their business operations. It is possible to enter the world of tax consultants because the ratio of tax consultants to taxpayers is still unequal. Services provided by tax consultants include compliance services, tax review services, routine consulting services, and assistance in tax audits, objections, and appeals. Tax consultants become a liaison between taxpayers and the world of taxation.
Taxpayer compliance is a climate of compliance and awareness of the fulfillment of tax obligations, reflected in a situation where taxpayers understand and strive to understand all provisions of tax legislation, fill out tax forms completely and clearly, calculate the calculated tax correctly, and pay the tax owed on time.
The criteria for taxpayer compliance are being on time in submitting tax returns; not having tax arrears for all types of taxes, except for tax arrears that have obtained permission to install or postpone tax payments; having financial statements audited by a public accountant or government financial supervision agency with an unqualified opinion for 3 consecutive years; and never having been convicted of a criminal offense in the field of taxation based on a court decision that has permanent legal force within the last 5 years. There are several factors that influence the level of compliance. When viewed from an economic perspective, there is a financial burden (the size of the value), the cost of compliance, disincentives (fines), and incentives (the benefits of paying taxes). When viewed from a behavioral perspective, there are individual differences (age, gender, and others), the perception of inequity (feeling of injustice, for example, corruption), the perception of minimal risk (the possibility of receiving fines), and risk tasking (the level of risk tolerance).