Pengusaha ke Ditjen Pajak: Kalau Sudah Bayar, Jangan Dikejar-kejar Lagi!

JAKARTA – Pemeriksaan wajib pajak (WP) yang tidak ikut amnesti pajak dan ikut amnesti pajak tetapi tidak melaporkan hartanya secara benar hendaknya diiringi ketentuan yang jelas.

Langkah tersebut diharapkan dapat meningkatkan efektivitas pemeriksaan yang dilakukan Direktorat Jenderal Pajak (DJP) Kementerian Keuangan.

Ketua Umum Kamar Dagang dan Industri (Kadin) Indonesia Rosan P Roeslani berharap, otoritas pajak memprioritaskan pemeriksaan terhadap WP yang tidak ikut amnesti pajak daripada WP yang ikut amnesti pajak.

“Kan sudah disampaikan bahwa kalau WP sudah ikut amnesti pajak dan sudah sesuai aturan mestinya tidak perlu dikejar-kejar pajak lagi,” kata Rosan di Jakarta, Selasa 16 Mei 2017.

Menurut Rosan, langkah pemeriksaan terhadap WP yang ikut amnesti pajak mencederai rasa saling percaya antara pengusaha sebagai WP dan DJP. Dia berharap WP yang selama ini patuh membayar pajak mendapatkan insentif.

Disinsentif justru seharusnya diberikan kepada mereka yang tidak melaporkan pajaknya setiap tahun. Belum lama ini DJP telah menerbitkan pedoman pemeriksaan lapangan dalam Peraturan Direktur Jenderal (Perdirjen) No 7/PJ/2017 dan Surat Edaran-10/PJ/2017 yang mulai diberlakukan pada 21 April 2017. Dalam aturan tersebut, pemeriksaan terhadap WP dilakukan transparan menggunakan perekam suara dan gambar.

Pemeriksaan juga tidak boleh dilakukan di luar kantor pajak. Selain itu, pemeriksaan dilakukan terhadap WP yang bersangkutan alias tidak bisa dikuasakan kepada orang lain, meski boleh didampingi orang lain, termasuk konsultan pajak. Direktur Eksekutif Center for Indonesia Taxation Analysis (CITA) Yustinus Prastowo mengapresiasi langkah pemerintah menerbitkan peraturan pemerintah (PP) terkait pemeriksaan WP pasca-amnesty pajak.

Dia berharap PP yang merupakan turunan dari Pasal 18 Undang-Undang No 11/2016 tentang Amnesti Pajak tersebut mengatur berbagai ketentuan secara jelas.

“Salah satunya masa penetapan pajak. Bagi WP yang ikut amnesti pajak tidak dikenal jangka waktu, sedangkan bagi WP yang tidak ikut dibatasi periode penemuan data atau informasi, yaitu 1 Januari 1985-31 Desember 2015,” kata Yustinus.

Menurut Yustinus, jangka waktu periode penemuan data bagi WP yang ikut amnesti pajak perlu diperjelas untuk memberi kepastian hukum. Selain itu, ketentuan tersebut menegaskan UU Amnesti Pajak sebagai produk hukum yang bersifat lex specialis.

“Kalau dalam UU KUP (Ketentuan Umum dan Tata Cara Perpajakan) kedaluwarsa penetapan pajak adalah lima tahun sebelum berakhirnya tahun pajak atau masa pajak,” ujarnya.

Beberapa ketentuan lainnya yang perlu diperjelas adalah dasar penilaian harta, apakah menggunakan nilai perolehan atau nilai pasar, besaran sanksi yang adil, terutama kepada WP yang ikut amnesti pajak, atau proses keberatan dan banding yang tidak diakomodir dalam UU Amnesti Pajak.

“Demi efektivitas pemeriksaan terhadap efek jera dan peningkatan pemeriksaan pajak, sebaiknya pemeriksaan diprioritaskan terhadap WP yang tidak ikut atau yang ikut dan memiliki data akurat dan selama ini tidak mengindahkan imbauan untuk melakukan pembetulan,” ungkapnya.

(dni)

Sumber: Okezone.com, 17 Mei 2017

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