Yogyakarta, September 21, 2024 – The Indonesian Center for Tax Law (ICTL) of the Faculty of Law, Universitas Gadjah Mada (UGM), held a legal outreach program themed "Implementation of Core Tax Administration System and Access to Justice in Tax Administration." The event featured several expert speakers, including Dr. Dahliana Hasan, S.H., M.Tax., Ph.D., Adrianto Dwi Nugroho, S.H., Adv.LLM., LL.D., Dr. Arvie Johan, S.H., M.Hum., Taufiq Adiyanto, S.H., LL.M., and Ikhwan Catur Rahmawan from the Directorate General of Taxes (DGT).
Dr. Dahliana Hasan emphasized the importance of the Core Tax Administration System (CTAS) as an implementation of key taxation principles. According to her, CTAS not only simplifies tax administration but also strengthens legal principles such as justice and legal certainty, which are crucial in taxation systems. "The legal principles must align with technological innovations in the tax system to build greater public trust in tax administration," Dr. Dahliana stated.
Adrianto Dwi Nugroho, S.H., Adv.LLM., LL.D., discussed the legal aspects taxpayers must understand, particularly related to the General Tax Provisions Law (UU KUP) and the Income Tax Law (UU PPh). He highlighted the importance of understanding tax reporting obligations and the administrative mechanisms that form the foundation of CTAS.
During the discussion, Dr. Arvie Johan addressed the implementation of the average effective rate (TER) as a form of simplification in the tax system, which may create inequities. However, he stressed that CTAS is expected to reduce tax disputes through the modernization of e-filing and e-billing systems and to enhance tax transparency.
This event also aligns with the Sustainable Development Goals (SDGs), particularly Goal 16 on "Peace, Justice, and Strong Institutions." CTAS is seen as a crucial innovation for creating a more inclusive and transparent tax system, supporting the development of more accountable and equitable institutions for all members of society.
The outreach concluded with an interactive discussion, where participants asked about the potential of CTAS to improve Indonesia's low tax ratio. It was agreed that CTAS is a significant step forward in simplifying tax administration processes and expanding the tax base, helping the government’s efforts to improve the national tax ratio.
Writer: Pramita Putri Rahmadhani
Editor: Public Relations
