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Evaluating Indonesia's Presumptive Tax Policy on Accountant Professional Services

Author

Listed:
  • Neni Susilawati
  • Raxel Edo Bramasta
  • Murwendah
  • Arfah Habib Saragih

Abstract

There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.

Suggested Citation

  • Neni Susilawati & Raxel Edo Bramasta & Murwendah & Arfah Habib Saragih, 2022. "Evaluating Indonesia's Presumptive Tax Policy on Accountant Professional Services," Information Management and Business Review, AMH International, vol. 13(4), pages 1-10.
    • Handle: RePEc:rnd:arimbr:v:13:y:2022:i:4:p:1-10
    DOI: 10.22610/imbr.v13i4(I).3268
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    References listed on IDEAS

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    1. Sally Wallace, 2002. "Imputed an Presumptive Taxes: International Experiences and Lessons for Russia," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0203, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Godwin Dube, 2018. "The design and implementation of minibus taxi presumptive taxes," The Service Industries Journal, Taylor & Francis Journals, vol. 38(11-12), pages 723-741, September.
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