Penegakan Hukum Pasca “Tax Amnesty” Berpotensi Menimbulkan Sengketa

JAKARTA, KOMPAS.com – 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 Kompas.com, 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: Kompas.com, 16 Mei 2017

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