
Managing Director of the Political Economy and Policy Studies (PEPS)
IO – There are two types of levies that the government applies to its citizens. Tax and retribution. According to Law No. 28 of 2007 concerning General Provisions and Procedures for Taxation, taxes are mandatory contributions to the state by individuals or entities that are coercive based on the law, with no direct compensation and are used for the country’s needs for the greatest prosperity of the people. The tax is coercive, and the taxpayer does not get any compensation for the tax payment. Coercive means that tax arrears can be subject to criminal sanctions, and the taxpayers can be jailed.
While retributions are fees collected by the government accompanied by the delivery of goods or services. For example, fees for cleaning services, health services, funeral services, market services, parking services, and many others.
Retributions are voluntary and not coercive. Citizens who do not pay certain service fees are generally not excluded from these services. And their child can still register at school. And all family members can still make an identity card (KTP ) or a driver’s license (SIM). If we do not pay cleaning fees, the worst sanctions are that garbage in the house is not picked up by the janitor. The person concerned did not get the cleaning service.
Well, which category does the Health BPJS fee come from? Tax or retribution? Because Health BPJS has a counter-achievement nature, the Health BPJS fees should be retribution. Not tax. So, if someone does not pay Health BPJS contributions, the worst consequence is that the person cannot get the health services provided by Health BPJS. The government cannot impose more sanctions than that. It cannot prevent those who have Health BPJS arrears to make an identity card or a driver’s license. Imposing sanctions like this is against the law and violates the law.
Getting an identity card is the right of every citizen who has fulfilled certain requirements. And these rights cannot be removed under any circumstances. Even the convict is also entitled to obtain an identity card.
Including those convicted of corruption. And also convicted of tax arrears. Besides, they are also entitled to get a driver’s license. This right is guaranteed by law. Article 8, letter c, Law No. 24 of 2013 concerning Population Administration says the Implementing Agency is obliged to print, issue and distribute Population Documents. Including identity cards.
And according to Presidential Regulation No. 96 of 2018 concerning Requirements and Procedures for Population Registration and Civil Registration, Paragraph 4 regulates the procedure for issuing electronic identity cards. Among other things, everyone who is 17 years old, or has ever been married, is entitled to an identity card. There is no single article that states that a convicted person may not obtain an identity card. So, sanctions of not being able to obtain an identity card or a driver’s license for those having Health BPJS contribution arrears can not be justified, because it violates the Population Administration law.
Also, social security is the right of citizens guaranteed by the 1945 Constitution (2002 Amendment). Through Article 34 paragraph 2, the state is obliged to develop a social security system for all people and empower those who are weak and unable to compete.
So, it is very improper if the poor who are in arrears for BPJS contributions are treated inhumanely, more than those convicted, by eliminating the rights inherent in citizenship, such as the right to school, and the right to obtain an identity card.
Article 34 paragraph 1 of the 1945 Constitution says “Poor people and abandoned children are nurtured by the state”. That is, arrears in Health BPJS contributions must be borne by the state. And not by treating the persons inhumanely.
In contrast, even the tax arrears, whose sanctions are criminal, are still given forgiveness or amnesty, and even welcomed by the red carpet. This happened in 2008 (sunset policy), and 2016/2017 (tax amnesty). And, is there not another talk to hold a further tax amnesty? Hence, it is not wrong if someone says Indonesia is a paradise for the rich.