10.07.2011

Who Pays Tax - The Buyer or the Seller?


Pajak memang merusak pergerakan pasar, itu kenapa banyak orang enggan membayar pajak, sementara nasionalisme tanpa imbalan langsung belum cukup menggugah jutaan penduduk negeri ini untuk gotong royong membangun negeri melalui pajak. Banyak faktor, bisa karena belum percaya dengan pemerintah atau memang alasan pribadi lain.

Sebut saja Udin si pemilik baju di negeri Entah Dimana, biasanya Udin menjual per potong kaos oblong dari lapaknya dengan harga Rp 20.000,- dan rata- rata setiap hari terjual 6 potong, itu jadinya si Udin membawa uang Rp 120.000,- tiap hari dari hasil jualan bajunya, sampai suatu hari Udin menggerutu karena ada kebijakan dari pemerintah yang lagi kekurangan uang untuk mengenakan pajak sebesar Rp 5.000,- pada setiap potong bajunya, itu berarti Udin harus menjual bajunya seharga Rp 25.000,- kecuali Udin mau menanggung sendiri beban pajak ini.

Namun dengan memasang harga baru sebesar Rp 25.000,- Udin sedang mengalihkan semua beban pajak ke calon pembeli dan resikonya Udin harus rela kehilangan pelanggan, seperti hari ini hanya ada 3 pembeli, turun 50% dari biasanya, Udin berpikir keras bagaimana supaya ia tidak kehilangan pelanggan, lebih jauh lagi tidak kehilangan penghasilannya.

Udin menghubungi sahabat dekatnya, Nadzar. Udin lalu menceritakan keluhannya dan beruntung Nadzar yang juga membuka lapak di Negeri Abulbul pernah mengalami problem yang sama, lalu ia menceritakan pengalamannya pada Udin sekaligus jalan keluar yang ia ambil kala itu, berikut penjelasan Nadzar:

Nadzar: "I once had the same problem you are dealing with now, and i felt stupid and afraid to loose buyers because i had no option but increasing the price to include tax within it, and unfortunately it was just a matter of time until finally most my buyers went way"

Udin: "That is why i am here, telling my story to person who turned his calamity into a challenge, did a breakthrough to got rid of it soon and ended it up in a success. So, please tell me your best secret helping me surmount this hard time."

Nadzar: "O, man... i put my bussiness in a risk while trying this method but thanks God i am good at risk management so i can measure, if it failed i wouldn't fall my self to a big adversity and it is ok because i am not gonna loose my everything. All i have been doing so far is just dividing the tax burden in a proportional way between me and the costumers, do you feel me?"

Udin: "No i do not, what do you mean by "Dividing the tax burden"? i am not sure i understand what you are getting at."

Nadzar: "Well, here is the thing, every single step we take is all about risk, but it contains some trade-off too, you only have too choose step that gonna make you loose less. So applying my step doesn't mean you will have nothing gone. But at least you keep your costumers stay with you because you make them throw some cash in a same amount they did before the tax burdening your price or just smaller than the current price you are having now."

Udin: "O Really??? But i have no idea how to work it out?? I have no right to eliminate or even reduce the tax indeed, i am nobody, i am not government guys like those taxmen!"

Nadzar: "Really!! and sure you are not, because you have nothing to do with that tax but determining the price is absolutely is still in your area! You have to start to lower the price in a level where you remain safe, not too low but it is enough to make you not losing more your costumers because by doing so you are sharing tax burdening not only by yourself but embracing them too in a way they never got angry too much."

Udin: "I don't what you are talking about, can you come up with a real example? as far i can tell, i now sell my chlote Rp 25.000/piece including Tax for Rp 5000,-. And it makes me loose 50% my costumers per day not like when the price was Rp 20.000,- with no tax to include."

Nadzar: "I am just curious, Why do you persist on loosing 50% of them if you can keep 70% by lowering the selling price? Here is the thing, you just need to put a Rp 18.000,- for cost of good sold and after including tax it will be Rp 23.000,- which is cheaper than the previous one without lowering the cost of good sold, you may have your gross income reduced but at least you are not gonna loose more costumers because the price is still in their range."

Udin: "Ok, I see... but in what part that the illustration show me so-called tax burdening you keep on saying? it is not clear to me, but i try to catch up with your understanding."

Nadzar: "You said that the Tax costs you for Rp 5.000,-. When a costumer pay you Rp 23.000,- remember that the price apparently still Rp 20.000,- so the costumer contribute to pay tax for Rp 3.000 and the rest, Rp 2.000 is taken from your income which now is smaller than before because of that new allocation (Rp 20.000,- - Rp. 18.000,-). How does that sound?"

Udin: "I understand, meaning that i just reduce the risk of loosing my income by doing this tax incidence rather than loosing them at all so i don't have too pay the tax all by myself then. Thank you very much, man! i owe you a treat! i will be waiting for you to stop by my house and see what you will get! :D "

Kemudian Udin pulang ke Negeri Entah Dimana dan keesokan harinya ia mulai menurunkan harga pokoknya sebesar Rp 18.000,- saja sehingga ia harus menjual pakaian termasuk nilai pajak Rp 23.000,- yang jelas lebih murah daripada ia harus menjual Rp 25.000,- namun ini berhasil membuatnya membagi beban pajaknya antara ia dengan pembeli dengan proporsi 2 banding 3. Sehingga ia tetap bisa menjalankan usahanya dengan kerugian.

Intinya adalah pajak memang merusak aktivitas pasar namun pajak sendiri adalah keharusan yang menjadi kewajiban, dan pasar cenderung akan mencari cara untuk melakukan penyesuaian atas perubahan harga yang terjadi baik disisi penjual maupun disisi pembeli, salah satunya adalah pembagian beban pajak, Tax Incidence.

P.S:
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