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Expert on tax gap analysis and measurement (M/W)

  • Expertise France is the public agency of French international technical cooperation. The agency operates around four priorities : - democratic, economic and financial governance;
  • security and stability of countries in crisis / post-crisis situations;- sustainable development;- strengthening health systems, social protection and employment.
  • In these areas, Expertise France carries out engineering and implementation missions for capacity building projects, mobilizes technical expertise and acts as an aggregator of projects involving public expertise and private know-how.

    With an activity volume of 233 million euros, more than 400 projects in portfolio in 80 countries, and 63,000 days of expertise, Expertise France focuses its action towards France’s solidarity policy, influence and economic diplomacy.

    Position Title : Expert on Tax Gap Analysis for Tax Compliance ImprovementLocation : Jakarta, Indonesia (Indonesian Ministry of Finances)Assignment : Individual ContractDuration : 10 man-days (distance or in Indonesia regarding the context)Expertise France is seeking the suitable expert Tax Gap Analysis for Tax Compliance Improvement that deliver comprehensive products designed to support Ministry of Finance, Republic of Indonesia, particularly to Directorate of Tax (DGT) and Fiscal Policy Agency (BKF) in Fiscal Reform Technical Assistance (TA).

    PURPOSE- The expert will provide tax analyst knowledges on Tax Gap measurement, tax gap analysis and tax compliance improvement strategies.

    DELIVERY- Policy recommendation based on tax gap analysis;- Effective strategies to increase tax compliance. - The Technical Assistance of Indonesia Supporting Fiscal Reform as the cooperation between the Ministry of Finance (MOF), Government of Indonesia (GOI) and The French Development Agency (AFD) is continue to phase 2 to support the MOF in its ongoing fiscal reform and ongoing efforts to improving quality of spending, strengthening revenue administration and enhancing tax policy, which to be implemented in collaboration with BKF and DG Tax.

    This second TA Program is set up by Expertise France, which oversees the technical structuring, organising, and monitoring the program, according to the needs expressed by BKF and DG Tax.

  • The 2nd TA program will focus on the following components : - R1 - Reinforce the Indonesian Ministry of Finances on issues relative to the Digital Economy (strategy of taxing online transactions) and climate change (expansion of climate budget tagging and environmental taxation);
  • R2 - Strengthen the Indonesian tax administration on assessing the impact of tax expenditures on the national economy, the development of indirect taxation (excise duties, VAT), and the analysis of shadow economy to help understanding and support implementation of tax policies adapted to national specificities;
  • R3 - Consolidate the administration in its change management strategy and on the sharing information strategy between administrations;
  • R4 - DG Tax and BKF strengthen their analysis on international tax issues regarding BEPS programs and AEOI in coordination with OECD works.
  • According to the specific needs of DG Tax and BKF, the technical assistance foreseen in this support is composed of 5 themes which are the strengthening of : (i) digital economy and online transaction taxation;
  • ii) expansion of climate budget tagging and environmental taxation; (iii) optimization of public resources and broaden the tax base (tax expenditures, indirect taxation (excise duties, VAT), shadow economy / tax gap analysis and tax audit process);
  • iv) improving business processes reengineering and quality of taxpayers services; (v) analysis and methodology of BEPS Program and Automatic Exchange Of Information (AEOI) in collaboration with the OECD.

  • To reform the tax administration, one of the issues to be highlight is the tax gap measurement and to improve the tax compliance.
  • The tax gap can be defined as the difference between the actual taxes collected and those which would be collected under full compliance.

    Consequently, by estimating the tax gap, it is possible to obtain relevant information about the degree of non-compliance and its components for a specific tax or for the tax system as a whole, including its evolution over time.

    This information can be essential for tax administrations when deciding how to allocate their resources to improve tax compliance (Shaw et al.

    2010). The tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability.

    Tax gaps exist primarily because of evasion, thus its calculation entails making an estimation and finding evidence of the invisible (Slemrod and Weber, 2012).

    Knowing its extent or its magnitude is relevant; however, it is probably more important to know how it evolves over time.

  • Consequently, the estimation strategy should satisfy at least three conditions to guarantee rigour and transparency : (1) the results should be presented within confidence intervals;
  • 2) the methodology should be relatively stable over time; and, (3) the data used for the estimation should be available on a periodic basis.

    In this manner, estimating the tax gap would make sense as it provides information that would be very useful to the tax administration as a management tool.

    The estimation of the tax gap may provide crucial information for the legislators when assessing regulatory changes to get a better understanding of the tax system and the enforcement of the existing tax code.

  • There are three (3) components of the tax gap can be identified, which are : (1) Non-filing : the tax not paid on time by those who do not file the required returns on time;
  • 2) Under-reporting : the net understatement of tax on timely filed returns; and (3) underpayment : the amount of tax reported on timely filed returns that is not paid on time.

    The tax gap is also categorized by two (2) types of tax, including (a) Income tax (corporate and individual), (b) VAT (Value Added Tax) or GST (Goods and Services Tax) tax.

  • Closing the tax gap is a worthy goal as doing so would improve trust in the tax system; taxpayers would know that their neighbours are also complying under the same set of tax rules.
  • It would also raise revenue that would otherwise be raised by increasing tax rates or broadening the tax base. Closing the tax gap would be easier, however, if tax policy did not encourage taxpayers to take advantage of tax preferences or misrepresent income in the expectations of lower tax rates.

  • Tax administration reform can reduce the tax gap by enhancing taxpayer compliance. There are steps for successful tax compliance, which are (1) understand the obligations to meet tax requirements;
  • 2) Keep timely, complete, and accurate records; (3) Prepare and lodge all mandatory returns, forms, and reports; (4) surrounding with great advice;
  • and (5) stay up to date with changes in legislation. - The tax administration reform significantly affects the individual taxpayer compliance.

    The positive effect of the tax administration reform on individual taxpayer compliance might be due to rapid growth of registered individual taxpayer after the tax administration reform was completed.

    That rapid growth was induced by improvement in registration procedure at modernized tax offices, and in the same time taxpayers are willing to report their tax return because filing procedure become easier and faster than before.

    The improving reporting requirements would provide more transparency to tax authorities and to taxpayers who may not understand their tax liability.

    By improving tax compliance, the tax revenue will increase through tax administration reform. All candidates must hold exemplary and relevant academic credentials and must hold a post-graduate degree in a relevant subject from a leading academic institution.

    Individuals will also have at least 7 years of work experience in the field of tax gap measurement. Experience in Indonesia context is preferred.

  • Postgraduate Degree in Economics, Tax and / or related subjects- A minimum of 7 years of experience with tax gap measurement and tax compliance projects- Exceptional analytical, problem-solving, and strategic skills with an aim to provide analysis and recommendation on tax gap analysis and to increase tax compliance.
  • Ability to communicate complex tax issues in a clear and simple way to a diverse audience- Demonstrated capacity in facilitating in-depth and effective stakeholder dialogues both internally to support each 'hybrid' team as well as externally and consultations on multi-disciplinary issues and across sectors, while maintaining a strong sense of realism with regard to country conditions.
  • Outstanding interpersonal, stakeholder engagement and consensus-building skills, ability to foster strong relationships with key government agencies and understand their needs;
  • Flexible, responsive, and able to manage multiple activities in multidisciplinary teams, while meeting tight deadlines;
  • Possess multi-cultural literacy and be easily adaptable;- Strong oral and written English is essential.
  • Sejak30 Desember 2020

    Berakhir09 April 2021

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