Buru Wajib Pajak, Aturan Harus Dipertegas

VIVA.co.id –Pemerintah mempertegas komitmennya dalam memburu wajib pajak setelah berakhirnya program amnesti pajak. Saat ini, Kementerian Keuangan bersama pemangku kepentingan lainnya tengah mempersiapkan Rancangan Peraturan Pemerintah, dalam rangka mengejar potensi dari WP yang belum mengikuti, maupun yang tidak sepenuhnya melaporkan harta melalui fasilitas tersebut.

Center for Indonesia Taxation Analysis menilai, ada beberapa aspek yang perlu diatur dengan jelas agar tercipta kepastian hukum bagi WP, baik yang mengikuti program tersebut maupun yang tidak. Salah satunya terkait dengan Undang-undang Ketentuan Umum dan Tata Cara Perpajakan (KUP) dan turunannya.

Salah satu aspek yang digaris bawahi, adalah besaran sanksi. WP yang memanfaatkan fasilitas amnesti pajak dan setelahnya masih ditemukan data atau informasi mengenai harta yang belum diungkap, maka harta tersebut akan ditetapkan sebagai tambahan penghasilan yang dikenai pajak. Bahkan, sesuai dengan pasal 18 UU Pengampunan Pajak, akan dikenakan sanksi 200 persen.

Hal tersebut menurutnya, kurang adil dan memberatkan bagi sebagian kalangan. Apalagi, WP yang tidak ikut fasilitas amnesti pajak hanya dikenakan sanksi sesuai UU KUP.

Sesuai dengan aturan dalam aturan tersebut, sanksi yang dikenakan jauh lebih rendah, atau hanya dua persen per bulan, dengan maksimal sanksi tertinggi sebesar 48 persen.

“PP ini dapat mengatur dengan memberi kesempatan WP melakukan pembetulan SPT (Surat Pemberitahuan Tahunan), agar terhindar dari sanksi atau menjamin pengurangan sanksi administrasi menurut pasal 36 UU KUP,” jelas Direktur Eksekutif CITA Yustinus Prastowo, melalui keterangan resmi yang diterima VIVA.co.id, Jakarta, Selasa 16 Mei 2017.

Selain besaran sanksi, prioritas pemeriksaan pun menjadi hal yang perlu dicermati. Prastowo menilai, meskipun Direktorat Jenderal Pajak secara teoritis dan normatif memiliki wewenang untuk memeriksaan terhadap seluruh WP, efektivitas pemeriksaan demi menciptakan efek jera pun diharapkan bisa ditegaskan.

“Sebaiknya pemeriksaan diproritaskan terhadap WP, baik yang tidak ikut maupun yang ikut pengampunan pajak, yang terdapat data akurat, dan selama ini tidak mengindahkan himbauan untuk melakukan pembetulan,” katanya.

Bats penetapan pajak, lanjut Prastowo, juga perlu ditegaskan sebagai dasar kepastian hukum. Dalam Pasal 18 UU Pengampunan Pajak, disebutkan bahwa data atau informasi mengenai harta yang belum atau kurang diungkap dalam Surat Pemberitahauan (SPT), atau SPT Tahunan WP yang tidak mengikuti pengampunan pajak, maka harta dianggap sebagai tambahan penghasilan yang diperoleh pada tahun ditemukannya data dan informasi.

Prastowo mengatakan, bagi WP yang ikut pengampunan pajak justru tidak dikenal jangka waktu. Sementara bagi WP yang tidak ikut pengampunan pajak, dibatasi periode penemuan data atau informasi yaitu 1 Januari 1985 sampai dengan 31 Desember 2015. Karena itu, diperlukan kepastian hukum yang jelas yang nantinya bisa dijadikan acuan bagi pembayar pajak.

“Ini penting untuk memberi kepastian hukum dan menegaskan sifat lex specialis UU Pengampunan Pajak, karena daluwarsa penetapan pajak menurut UU KUP adalah lima tahun sebelum berakhirnya tahun pajak atau masa pajak,” ujarnya.

Sumber: Viva.co.id, 16 Mei 2017

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