PMK pertukaran data pajak masih dibatasi UU

JAKARTA. Perppu pertukaran data pajak masih dalam pembahasan. Namun, guna mendukung berjalannya Automatic Exchange of Information (AEoI), Menteri Keuangan (Menkeu) Sri Mulyani Indrawati telah mengeluarkan aturan terkait pemberian informasi keuangan untuk otoritas negara lain.

Dalam Peraturan Menkeu (PMK) Nomor 39/PMK.03/2017 tentang Tata Cara Pertukaran Informasi Berdasarkan Perjanjian Internasional yang diteken pada 3 Maret 2017, ketentuan soal AEoI dalam informasi keuangan yang akan diimplementasikan pada 2018 sudah ada.

Direktur P2 Humas Direktorat Jenderal Pajak (DJP) Hestu Yoga Saksama mengatakan, seiring dengan adanya perubahan-perubahan dan ketentuan-ketentuan yang harus diakomodasi tentang tata cara pertukaran informasi, maka menurut dia, diperlukan adanya pencabutan PMK lama.

“Ada pertukaran infomasi keuangan otomatis yang akan diimplementasikan di 2018. Indonesia sudah komitmen. Di PMK lama belum diatur. Itu adalah legislasi sekundernya. Jadi diatur yang baru ada kewenangan otoritas pajak untuk mengumpulkan informasi keuangan dan pertukaran ke luar negeri. Baik dari bank, pasar modal, efek, atau perasuransian, maupun institusi keuangan lainnya,” kata dia saat ditemui di Gedung Mar’ie Muhammad DJP Pusat. Kamis (16/3).

Direktur Eksekutif Center for Indonesia Taxation Analysis (CITA) Yustinus Prastowo mengatakan, hadirnya PMK 39 ini lebih sebagai aturan pelaksanaan yang sekalian dengan persiapan AEoI untuk bisa lebih cepat disesuaikan. Salah satunya adalah sudah mencakup pertukaran informasi secara otomatis.

Ia melanjutkan, meski ada kewenangan bagi otoritas pajak untuk mengumpulkan informasi keuangan dan mempertukarkannya ke luar negeri dalam PMK, UU masih membatasi sehingga berdasarkan hierarki perundang-undangan, PMK tidak boleh bertentangan dengan UU.

“Artinya sampai UU diubah, klausul-klausul kerahasiaan di UU tetap berlaku,” ujarnya.

Oleh karena itu, ia menegaskan bahwa Perppu pertukaran data pajak harus tetap diterbitkan untuk mengubah UU terkait kerahasiaan data perbankan.

Sumber: Kontan.co.id, 16 Maret 2017

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