亚开行-印度尼西亚地方政府税收现代化（英）-2022.4-159页_5mb

报告摘要

Summary of "Modernizing Local Government Taxation in Indonesia"

Core Content

This document outlines the Tax Revenue Administration Modernization and Policy Improvement in Local Governments (TRAMPIL) project, a technical assistance initiative by the Asian Development Bank (ADB) from 2015 to 2020. The project aimed to enhance the capacity of local governments in Indonesia to generate and manage local-source tax revenue, in line with the national strategy to increase the ratio of local tax revenue to GDP from 1.7% in 2015 to 1.9% in 2018.

Main Objectives

Strengthen local tax revenue policy and administration.
Modernize local tax systems to improve efficiency, compliance, and data integration.
Support the constitutional mandate of regional autonomy by enhancing local fiscal capacity.
Align local tax policies with the central government's economic strategy, including attracting investment and improving the ease of doing business.

Key Viewpoints

National Economy Context

Indonesia's local governments face significant challenges in generating local-source revenue, with one-third of local government units only able to fund 5% of their budgets from local taxes.
The central government seeks to reduce its fiscal burden, which makes increasing local-source revenue even more critical.
The coronavirus disease (COVID-19) pandemic and the Law of 1/2022 on Financial Relations have introduced new challenges and policy considerations for local tax systems.

TRAMPIL Project Overview

TRAMPIL was a $5 million project co-financed by ADB and the Swiss State Secretariat for Economic Affairs (SECO).
It focused on modernizing local tax administration (LTA) and improving local tax policy.
Four pilot areas were selected: Badung, Bali; Balikpapan, East Kalimantan; Bandung, West Java; and DKI Jakarta.
The project included policy formulation, regulatory amendments, and practical implementation of tax reforms.

Key Achievements

Average 37% increase in local tax collections from 2015 to 2018.
Development of comprehensive fiscal cadastre databases to improve property tax administration.
Introduction of simplified tax models and better compliance mechanisms.
Implementation of large taxpayer offices (LTOs) and improved coordination with the Directorate General of Taxes (DGT).
Enhancement of information technology (IT) systems to support tax administration.
Introduction of Performance Indicator Standard (SIKAP) to assess and improve LTA performance.

Challenges

Human resource limitations: Many local governments struggle to attract and retain qualified personnel.
Lack of comprehensive fiscal cadastre databases: This hinders accurate tax assessment and collection.
IT deficiencies: Weak digital infrastructure limits the efficiency of tax administration.
Complexity in tax administration: Managing a wide range of taxes and charges is difficult.
Noncompliance: Taxpayers often fail to meet their obligations, reducing revenue potential.
Enforcement issues: Weak enforcement mechanisms contribute to tax evasion and nonpayment.

Recommendations

Adopt minimum common standards for local tax administration to ensure uniformity and sustainability.
Consider deeper policy issues such as the cascading effect of local taxes, tax exemptions, transfer taxes, and piggybacking on national taxes to broaden the tax base.
Develop a national rollout strategy for LTA modernization, starting from the four pilot local governments.
Enhance capacity building and cross-ministry coordination to support local governments in implementing tax reforms.
Strengthen institutional frameworks to improve the efficiency and credibility of local tax administration.

Future Pathways

The report outlines a four-tier reform pathway for local tax systems.
It emphasizes the importance of aligning local tax policies with central government strategies.
The Directorate General of Fiscal Balance (DGFB) plays a central role in policy formulation and implementation.
Knowledge management tools are recommended to support the adoption of TRAMPIL's outputs and foster stakeholder engagement.

Key Tax Instruments and Policies

Property taxes (PBB-P2 and PBB-P3): Crucial for local revenue, with a focus on updating fiscal cadastres.
Personal Income Tax (PIT): Proposed to be broadened and rationalized.
Value-Added Tax (VAT): Considered as a potential replacement for local sales taxes.
User charges and behavioral taxes are also discussed as tools for revenue mobilization.
Tourist Accommodation Tax and tobacco excise taxes are highlighted as areas for potential reform.

Conclusion

The TRAMPIL project has demonstrated that modernizing local tax administration is essential for enhancing local-source revenue and supporting regional autonomy. The lessons learned and policy recommendations provide a roadmap for scaling up reforms across all local governments in Indonesia, ensuring sustainable development and improved public services. ADB remains committed to supporting these efforts, and the project's success underscores the importance of technical assistance, policy alignment, and institutional capacity building in achieving effective local tax systems.

Key Information

TRAMPIL is a technical assistance project aimed at modernizing local tax systems.
Pilot areas included Badung, Bali; Balikpapan, East Kalimantan; Bandung, West Java; and DKI Jakarta.
The project increased local tax collections by 37% on average from 2015 to 2018.
Minimum common standards are proposed to ensure uniform and sustainable tax administration reforms.
Cross-ministry coordination and capacity building are critical for the success of local tax reforms.
Knowledge management is emphasized to support the adoption of modern tax practices.

Appendix Highlights

Appendix 1 outlines the progression of local government legislation.
Appendix 2 summarizes current local government taxes.
Appendix 3 discusses piggybacking on personal income tax.
Appendix 4 provides a question-and-answer sheet for the pilot local governments.

Tables and Figures

Tables present data on local tax revenue contributions, variances from the model, and tax potential.
Figures include economic growth rates, fiscal balance, and local government structures.
The four-tier progress cone outlines the steps for moving forward with tax reform.

Legal and Policy Context

The Law of 28/2009 on local taxes and charges was the main regulatory framework.
The DGFB and MOF were central to policy formulation and implementation.
The constitutional framework for regional autonomy is a key consideration in local tax policy development.

Final Remarks

TRAMPIL has provided valuable insights into the challenges and opportunities for modernizing local tax systems in Indonesia. The project's achievements and recommendations serve as a guide for future reforms, ensuring greater fiscal independence for local governments and better public services for the people.

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