Penegakan Hukum Pasca “Tax Amnesty” Berpotensi Menimbulkan Sengketa

JAKARTA, – Pemerintah berencana menerbitkan Peraturan Pemerintah (PP) terkait pemeriksaan pajak pasca berakhirnya program pengampunan pajak atau tax amnesty.

Direktur Eksekutif Center for Indonesia Taxation Analysis Yustinus Prastowo menyarankan agar ada penajaman aturan di dalam PP tersebut. Sebab ada potensi penegakan hukum pasca tax amnesty justru menimbulkan sengketa pajak.

Misalnya dalam Pasal 18 UU Pengampunan Pajak disebutkan harta yang belum atau kurang diungkapkan dalam Surat Pernyataan, atau dilaporkan dalam SPT Tahunan akan dianggap sebagai tambahan penghasilan.

Namun, UU tidak mengatur dasar penilaian harta tersebut sebagai tambahan penghasilan, apakah nilai harta saat diperoleh (harga perolehan) ataukah nilai harta saat ditemukan (nilai pasar).

“Hal ini tentu saja akan berpengaruh pada besarnya tambahan penghasilan sebagai dasar pengenaan pajak,” ujarnya kepada, Jakarta, Selasa (16/5/2017).

“Jika tidak diatur lebih lanjut dan memberi rasa keadilan, dikhawatirkan menimbulkan sengketa pajak dan penolakan dari wajib pajak,” sambung dia.

Yustinus menyarankan agar harta yang ditemukan belum atau kurang diungkapkan dalam Surat Pernyataan, atau dilaporkan dalam SPT Tahunan ditempatkan sesuai nilai harta saat diperoleh.

Menurutnya, penilaian harta dengan harga perolehan akan lebih adil bagi wajib pajak. Sebab bila harta saat ditemukan dinilai sesuai nilai pasar, maka akan membebani wajib pajak.

Sumber:, 16 Mei 2017

Artikel Terkait

38 Responses to Penegakan Hukum Pasca “Tax Amnesty” Berpotensi Menimbulkan Sengketa

  1. When you can grab my attention in the first few words of an article it as an accomplishment. You ave ignited my interest on this subject and I thank you for this.

  2. It’а†s actually a nice and useful piece of information. I am satisfied that you simply shared this useful information with us. Please stay us informed like this. Thanks for sharing.

  3. lectura cartas del tarot gratis tirada tarot gratis amor

  4. jav sex 18 berkata:

    Wow! This can be one particular of the most beneficial blogs We ave ever arrive across on this subject. Basically Excellent. I am also a specialist in this topic so I can understand your hard work.

  5. Very good blog post. I definitely appreciate this site. Stick with it!

  6. Thanks for the blog.Really looking forward to read more. Will read on

  7. Title here are some links to sites that we link to because we think they are worth visiting

  8. Fitness blog berkata:

    Really enjoyed this blog article.Much thanks again. Great.

  9. Very good post! We will be linking to this particularly great content on our website. Keep up the good writing.

  10. Gym Guide berkata:

    Major thanks for the blog.Really thank you! Awesome.

  11. Why visitors still use to read news papers when in this technological world everything is accessible on net?

  12. Way cool! Some very valid points! I appreciate you penning this article and the rest of the website is really good.

  13. Gym Expert berkata:

    Wow! This could be one particular of the most useful blogs We ave ever arrive across on this subject. Actually Great. I am also an expert in this topic therefore I can understand your effort.

  14. Seriously.. thank you for starting this up. This web site is one thing that as needed on the web, someone with some originality! Here is my weblog useful reference

  15. dispensary berkata:

    I’а†ve not too long ago started a weblog, the info you supply on this site has helped me considerably. Thanks for all your time & perform.

  16. Thanks for sharing, this is a fantastic post.Really thank you! Will read on

  17. Why is there a video response of a baby with harlequin ichtyosis

  18. new home berkata:

    That is a very good tip particularly to those new to the blogosphere. Simple but very accurate info Appreciate your sharing this one. A must read post!

  19. Wow! This could be one of the most useful blogs we have ever come across on thesubject. Actually wonderful info! I am also a specialist in this topic therefore I can understand your hard work.

  20. friv juegos berkata:

    There is certainly a great deal to find out about this issue. I really like all of the points you made.

  21. Merely wanna say that this is very helpful, Thanks for taking your time to write this.

  22. pretty beneficial material, overall I imagine this is well worth a bookmark, thanks

  23. iptv m3u berkata:

    Well I sincerely enjoyed reading it. This post offered by you is very practical for proper planning.

  24. When someone writes an paragraph he/she keeps

  25. Utterly written subject matter, thanks for selective information.

  26. There is noticeably a lot to identify about this. I consider you made certain good points in features also.

  27. weightloss pills berkata:

    Just Browsing While I was browsing today I saw a great article concerning

  28. eNPS berkata:

    wow, awesome post.Thanks Again. Much obliged.

  29. Terrific work! This is the type of information that should be shared around the internet. Shame on Google for not positioning this post higher! Come on over and visit my web site. Thanks =)

  30. رگ خواب berkata:

    Major thankies for the blog post.Thanks Again. Will read on

  31. Wow, awesome blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your website is magnificent, as well as the content!

  32. Cake Shop berkata:

    I am so grateful for your article.Really looking forward to read more. Really Great.

  33. just your articles? I mean, what you say is important and all.

  34. useful source berkata:

    Visit this I was recommended this website by my cousin. I am not sure whether this post is written by him as nobody else know such detailed about my trouble. You are wonderful! Thanks!

  35. Some really quality posts on this website , bookmarked.

  36. Moshe Kantor berkata:

    Simply wanna input that you have a very decent web site , I like the layout it really stands out.

Tinggalkan Balasan

Alamat surel Anda tidak akan dipublikasikan.