DJP siapkan formula pajak kalangan profesional

BELITUNG. Sebagai target jangka pendek reformasi pajak, Direktorat Jenderal (Ditjen) Pajak hendak menyusun peraturan soal cara Iain menghitung peredaran bruto dan norma dalam pemeriksaan pajak. Ini untuk menghitung perpajakan dari kalangan profesional.

Hal ini berarti, apabila dalam pemeriksaan, Wajib Pajak (WP) tidak kooperatif meminjamkan pembukuan dan dokumen-dokumennya, atau dari pembukuannya tidak dapat dihitung secara jelas berapa penghasilan nettonya, maka akan diterapkan penghitungan secara jabatan oleh pemeriksa dengan menerapkan norma penghasilan netto sebagaimana cara menghitung sesuai Perdirjen 17/2015.

“Cara lain untuk menghitung peredaran bruto dan normanya ini yang sedang dirumuskan kembali formulanya seperti apa, ditunggu saja,” kata Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat DJP Hestu Yoga Saksama kepada KONTAN, Selasa (18/4).

Formula yang ada saat ini berupa persentase tertentu untuk menghitung laba bersih. Penghitungan norma tidak memperhitungkan biaya-biaya riil. Misalnya untuk profesi artis yang persentase normanya 50%.

“Artinya penghasilan bruto 100, dianggap biaya-biaya 50, sehingga penghasilan netto 50 atau 50% dari 100,” jelas Hestu.

Rumus norma penghasilan yang sudah ada saat ini yakni (tarif norma x penghasilan) – penghasilan tidak kena pajak atau PTKP x tarif pasal 17 UU Pajak Penghasilan (PPh).

Direktur Eksekutif Center of Indonesia Taxation Analysis (CITA) Yustinus Prastowo mengatakan, memang idealnya tarif norma disesuaikan per sektor dan di-update supaya mencerminkan kondisi riil sektoralnya.

Dalam pemberitaan KONTAN sebelumnya, pada revisi Undang-Undang Pajak Penghasilan (PPh), penerapan pajak minimum atau Alternative Minimum Tax (AMT) akan dimasukkan.

Menurut Yustinus, AMT ini merupakan sistem pajak paralel untuk mencegah WP yang memiliki pendapatan tinggi dari penggunaan kredit pajak khusus (special tax credit) dan pengurangan tertentu dengan tujuan untuk memperkecil pajak atau bahkan tidak membayar pajak sama sekali.

“Dengan kata lain, AMT dirancang untuk mencegah WP berpendapatan tinggi dari pemanfaatan atau penggunaan celah perpajakan (tax loopholes) untuk menghindari pembayaran pajak,” ia menjelaskan.

Langkah awal dalam menghitung AMT adalah menghitung Regular Tax Income terlebih dahulu. Kemudian, dengan didasarkan Regular Tax Income, penyesuaian akan dilakukan untuk menghasilkan Alternative Minimum Taxable Income (AMTI).

Dalam menghitung AMTI, beberapa unsur pengurang (deductions) dan kredit pajak yang dapat digunakan pada saat menghitung Regular Tax Income tidak dapat menjadi pengurang.

Oleh karena itu, terdapat kemungkinan nilai pajak yang dihasilkan lewat perhitungan AMT lebih besar dibandingkan dengan Regular Tax Income. Dengan demikian, selisih antara nilai pajak yang dihitung dengan menggunakan aturan AMT dengan nilai pajak yang dihitung dengan menggunakan aturan Regular Tax Income merupakan nilai AMT yang harus dibayar oleh WP

Jika kasus tersebut terjadi, maka selain membayar Regular Tax Income, WP juga harus membayar AMT sebesar selisih tersebut.

Sumber: Kontan.co.id, 19 April 2017

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