Kekecewaan di Balik Tax Amnesty yang Disebut Tersukses di Dunia

Jakarta – Dunia boleh saja memuji program pengampunan pajak alias tax amnesty yang diselenggarakan pemerintah Indonesia. Akan tetapi, pemerintah juga seharusnya sadar kalau hasil yang diperoleh di bawah target.

Coba lihat hasil saat pendaftaran tax amnesty ditutup pada 31 Maret 2017. Realisasi penerimaan amnesti pajak sesuai SSP mencapai Rp 134,99 triliun, dengan uang tebusan sebesar Rp 114,23 triliun, pembayaran tunggakan Rp 19,02 triliun dan pembayaan bukper sebesar Rp 1,75 triliun.

Sedangkan dari komposisi harta, terdapat deklarasi dalam negeri sebesar Rp 3.697,94 triliun, deklarasi luar negeri sebesar Rp 1.036,37 triliun, dan repatriasi sebesar Rp 122,3 triliun.

Sementara itu total peserta tax amnesty mencapai 972.530 Wajib Pajak (WP). Khusus untuk tambahan baru mencapai 52.757 WP.

Hasil tersebut menunjukkan tax amnesty sulit untuk berefek jangka panjang, terutama terhadap penerimaan negara.

“Kalau jumlah WP baru sebenarnya terlalu kecil untuk bisa mendongkrak penerimaan,” kata Direktur Eksekutif Center for Indonesia Taxation Analysis (CITA) Yustinus Prastowo saat dihubungi detikFinance, Jakarta, Jumat (21/4/2017).

Menurut Yustinus, seharusnya Ditjen Pajak selama pelaksanaan program pengampunan pajak ini bisa lebih banyak untuk menyasar WP baru. Sebab, lanjutnya, banyak masyarakat khususnya orang pribadi yang memiliki penghasilan di atas PTKP namun belum memiliki Nomor Pokok Wajib Pajak (NPWP).

“Itu yang saya kecewa, kenapa sedikit sekali WP baru, seharusnyakan bisa jauh lebih banyak jika bertolak dari data yang ada,” tambahnya.

Dalam hitungan normal, penerimaan pajak tumbuh sekitar 9% setiap tahunnya. Dengan acuan pertumbuhan ekonomi ditambah dengan inflasi. Biasanya ada tambahan sekitar 3% dari kebijakan khusus Ditjen Pajak.

Yustinus meyakini, tambahan WP baru tidak mempengaruhi penerimaan pajak dikarenakan belum diketahui statusnya seperti apa, jika seorang pegawai maka tidak akan signifikan, kecuali seluruhnya merupakan pengusaha.

“Untuk mengetahui potensi pajaknya berapa, ini harus di-breakdown, mereka bayar tebusan dan deklarasi harta berapa banyak, dan dicek berapa jumlah WP yang melakukan pembetulan SPT selama TA,” tandasnya. (mkj/mkj)

Sumber: Detik.com, 21 April 2017

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