Legal Review On The Matter Of Tax Stelsel (Pajak Stelsel)

Tax stelsel defines as the procedures of tax collection. This procedures are used to determine the amount of tax that should be pay by the tax payer. Basically there are three types of tax stelsel which which will be explained as follows;
  1. Real Tax Stelsel
This type of procedure is conducted based on the real situation of the tax object. For instance the tax object is wage (PPh), pursuant to this method the tax that must be paid must be according to the real amount of the taxpayer’s wage. To apply this method, the fiscus will determined the amount of the tax based on the last year taxpayer’s wage. Therefore, this method will be applied in the end of the tax year (naheffing).
The advantage of this method is it decrease the potential disadvantages suffered by the taxpayer since the amount of tax is based on his real amount of wages. In case that the amount of wages are changing year long it will be considered and affects the amount of tax. The disadvantages of this method is the tax income cannot be received by the state at the beginning of the year.
  1. Fictive Tax Stelsel
This type of procedure is conducted based on presumption that regulates on law. For instance the object is the same which is wages (PPh), pursuant to this metod, the wages of the taxpayer is constant in yearlong. If the wage of a tax payer in January was 5 million, this method assumes that the wage of the tax payer is constantly 5 million each months until December. Pursuant to this method, the fiscus will determine the amount of tax based on the taxpayer’s wage in the first month. Therefore, the tax that collected has been determined since in beginning of the year (voor heffing).
The advantage of this method is the tax income can be collected by the state in the beginning of the year, therefore there would be any late of tax income to the state. On the other hand, this method gives disadvantages to the state if the amount of taxpayer’s wages are increasing each months, since the amount of the tax is determined with the first wage which is not big enough. It also will gives burden to the tax payer if the amount of his wages are decreasing. It means that he has to pay bigger amount of tax which is not determined based on his current wage.
  1. Mix Stelsel
This method is basically to balance the advantages and to reduce the disadvantages of real and fictive stelsel. Based on this method the amount of tax will be determined by the fiscus based on the amount of taxpayer’s first wage in the beginning of the year. However, after the end of the tax year, the amount of the tax paid will be corrected based on the real amount that taxpayer receives each month. The consequence of this method is this metod will applied naheffing and voor heffing at the same year until the decision is final.
In Indonesia, such method is applied to determine Pajak Pendapatan (PPh) as regulated under Inkomstebelasting 1932 and revised under Law No. 36 Year 2008.



Sources :
Muljono, Djoko. Panduan Brevet Pajak:Akuntansi Pajak dan Ketentuan Umum Perpajakan. Penerbit Andi (ebook)
Sutedi, Adrian. 2013. Hukum Pajak. Jakarta. Sinar Grafika.

R. Budihardjo, Santoso. 2003. Pengantar Ilmu Hukum Pajak Edisi ke Empat.Bandung. PT. Refika Aditama.

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