Pada tanggal 6 September 2017, Ditjen Pajak menerbitkan Peraturan Pemerintah Republik Indonesia Nomor 36 Tahun 2017 tentang pengenaan Pajak Penghasilan atas penghasilan berupa Harta Bersih yang diperlakukan atau dianggap sebagai penghasilan. Harta Bersih yang diperlakukan atau dianggap sebagai penghasilan tersebut, antara lain meliputi:
- Harta Bersih tambahan yang dialihkan ke luar wilayah NKRI dalam jangka waktu 3 tahun sebagaimana dimaksud dalam Undang-Undang Pengampunan Pajak;
- Harta Bersih yang belum atau kurang diungkapkan dalam Surat Pernyataan; dan/atau
- Harta Bersih yang belum dilaporkan dalam SPT PPH.
Peraturan Pemerintah ini mengatur jenis penghasilan yang merupakan objek Pajak Penghasilan yang bersifat final, tarif, dan cara penghitungan serta saat terutang Pajak Penghasilan yang bersifat final. Namun,perlakuan atas harta yang belum atau kurang diungkap dalam Surat Pernyataan diatur lebih lanjut di Peraturan Menteri Keuangan Nomor 118/PMK.03.2016 yang merupakan peraturan pelaksana Undang-Undang Pengampunan Pajak.
Pasal 43 ayat (3) atas Peraturan Menteri Keuangan tersebut menyatakan bahwa dalam hal terdapat penghasilan atas ditemukannya data dan/atau informasi mengenai harta tambahan yang kurang atau belum diungkap dalam Surat Pernyataan, Direktur Jenderal Pajak menerbitkan Surat Ketetapan Pajak Kurang Bayar. Atas Surat Ketapan Pajak Kurang Bayar tersebut diterbitkan untuk masa pajak saat ditemukan data dan/atau informasi mengenai Harta yang belum atau kurang diungkapkan dalam Surat Pernyataan.
Artinya, penghasilan atas Harta tersebut diakui pada bulan saat ditemukannya informasi tersebut. Sehingga menimbulkan pertanyaan bagi Wajib Pajak, bagaimana cara Wajib Pajak menguji kebenaran atas tanggal ditemukannya data/dan atau informasi atas Harta tersebut?
Bagaimana jika ternyata data dan/atau informasi tersebut sebenarnya ditemukan oleh Fiskus sebelum Tahun Pajak Terakhir, yaitu Tahun 2015 sampai sebelumnya, namun disampaikan kepada Wajib Pajak bahwa data dan/atau informasi tersebut ditemukan setelah Tahun Pajak 2015?
Apabila jika sesungguhnya data dan/atau informasi tersebut ditemukan sebelum 31 Desember 2015, maka Direktur Jenderal Pajak tidak dapat menerbitkan Surat Ketetapan Pajak Kurang Bayar untuk menentukan besarnya Pajak Penghasilan dan Sanksi Administrasi yang terutang. Alasannya adalah sebagai berikut:
Tata cara penerbitan Surat Ketetapan Pajak Kurang Bayar diatur lebih lanjut di Peraturan Menteri Keuangan Nomor 183/PMK.03/2015 yang merupakan peraturan pelaksana atas Pasal 13 ayat (6) Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan. Pasal 2 ayat (4) Peraturan Menteri Keuangan tersebut memutuskan bahwa Surat Ketetapan Pajak Kurang Bayar diterbitkan dalam hal terdapat pajak yang tidak atau kurang dibayar berdasarkan Hasil Pemeriksaan dan/atau Hasil Pemeriksaan Bukti Permulaan.
Oleh karena itu, Surat Ketetapan Pajak Kurang Bayar hanya dapat diterbitkan jika dilakukan pemeriksaan. Namun, Pasal 11 ayat (5) Undang-Undang Pengampunan Pajak memberikan fasilitas Pengampunan Pajak bagi Wajib Pajak yang telah diterbitkan Surat Keterangan, salah satunya adalah tidak dilakukan pemeriksaan pajak, pemeriksaan bukti permulaan, dan penyidikan Tindak Pidana di Bidang Perpajakan atas kewajiban perpajakan dalam masa pajak, bagian Tahun Pajak, dan Tahun Pajak ,sampai dengan akhir Tahun Pajak Terakhir.
Sehingga atas data dan/atau informasi terkait Harta yang belum atau kurang diungkap yang ditemukan oleh Fiskus sebelum 31 Desember 2015 bagi Wajib Pajak yang telah mendapatkan Surat Keterangan, tidak dapat dilakukan pemeriksaan untuk diterbitkannya Surat Ketetapan Pajak Kurang Bayar.
Hal tersebut dapat menjadi kekhawatiran bagi Wajib Pajak,jika terdapat pelaku/oknum yang tidak bekerja secara profesional, sehingga dapat merugikan Wajib Pajak yang telah mengikuti program Pengampunan Pajak. Oleh karena itu, untuk melaksanakan ketentuan-ketentuan pelaksana atas Undang-Undang Pengampunan Pajak, diharapkan Ditjen Pajak dapat mengembangkan sebuah standard pelaksana atau peraturan turunan lainnya yang dapat menjamin kepastian hukum bagi Wajib Pajak yang telah turut serta dalam program Pengampunan Pajak.
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