Indonesia tengah menghadapi tiga assessment untuk pertukaran informasi perpajakan dengan negara-negara lainnya yang akan berjalan tahun depan. Hal ini dilakukan untuk memperkuat basis perpajakan.
Kasubdit Pertukaran Informasi Perpajakan Internasional, Direktorat Jenderal Pajak (DJP) Kementerian Keuangan, Leli Listianawati memaparkan, dari tiga assessment yang sedang dihadapi oleh Indonesia. Dua assessment adalah untuk Automatic Exchange of Information (AEoI) dan satu assessment untuk Exchange of Information (EoI) on Request.
Untuk AEoI, Indonesia sedang dan sudah melalui assessmenton confidentiality and data safeguards dan assessmenton legal assessment. Indonesia sudah menjawab kuesioner-kuesioner dan asesor sudah membuat draft report.
“Draft report itu akan dibahas pada AEoI Group bulan Desember 2017,” kata Leli, Sabtu (25/11).
Dari hasil draft report itu, Indonesia sudah sesuai dengan standar. Oleh karena itu, tidak ada lagi permasalahan terkait ini. Sebab, diberitakan sebelumnya bahwa Singapura tidak akan menjalankan AEoI dengan Indonesia lantaran Indonesia belum selesaikan assessmenton confidentiality and data safeguard.
“Kami sudah selesai berdasarkan draf penilaiannya. Sudah sesuai standar jadi tak ada alasan bagi Singapura, karena Indonesia sudah dinyatakan lolos. Memang akan dibahas Desember nanti di San Marino, saya yakin akan lolos,” ucapnya.
Sementara, untuk EoI on Request, Indonesia sudah dan sedang menjalani Peer Review Assessment dan Indonesia sudah menjawab semua kuesionernya. Tahap selanjutnya adalah dilakukan on site visit oleh asesor pada bulan November ini.
Setelahnya, asesor dari global forum OECD akan membuat draft report yang akan dibahas di Peer Review Group Meeting bulan Juni 2018.
Asal tahu saja, dalam assessment EoI by requestini, OECD memiliki standar baru, yakni agar negara yang akan berpartisipasi memiliki aturan yang komprehensif untuk bisa mengakses beneficial ownership (BO). Namun demikian, saat ini akses terkait BO di Indonesia belum terbuka lebar lantaran tak ada aturan yang memadai.
Oleh karena itu, pemerintah tengah mempersiapkan Peraturan Presiden (Perpres) terkait BO untuk selesai dalam waktu dekat mengingat Ditjen Pajak tengah menjalani assessment oleh global forum atau OECD untuk Exchange of Information (EoI) by request untuk beneficial ownership dengan negara lainnya.
Untuk regulasi, Indonesia memiliki waktu sampai dengan April 2018 untuk memasukkan regulasi-regulasi baru sebelum dibahas di Juni 2018.
Sumber: Kontan
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