Direktorat Jenderal (Ditjen) Pajak sedang merancang penguatan institusi keberatan internal untuk mengurangi risiko kekalahan dalam sengketa pajak di pengadilan.
Hestu Yoga Saksama, Direktur Penyuluhan Pelayanan dan Hubungan Masyarakat Ditjen Pajak, mengatakan bahwa konsep institusi tersebut akan dimasukkan dalam agenda reformasi pajak.
“Kami sedang mengonsepsikan institusi keberatan di Ditjen Pajak, sehingga dapat mengurangi kelemahan kita di proses banding,” kata Yoga kepada Bisnis, Minggu (21/1/2018).
Yoga mengakui proporsi kekalahan Ditjen Pajak di pengadilan pajak cukup tinggi. Padahal secara ideal seharusnya proses banding lebih kepada sengketa terkait peraturan atau ketentuan perpajakan termasuk interpretasinya. Namun yang terjadi saat ini banyak sengketa masih membahas masalah data atau perhitungan sebagai hasil dari proses pemeriksaan.
Sebagai perbandingan, data 2012-2016, dari jumlah 44.659 sengketa hampir separuhnya dikabulkan (termasuk sebagian dikabulkan). Sedangkan jumlah yang ditolak hanya 11.239 sengketa, sisanya tak dapat diterima, dibatalkan, dan dicabut.
Otoritas pajak menyatakan akan mengevaluasi dan meningkatkan kualitas pemeriksaan. Pemeriksaan harus dilakukan berdasarkan data yang akurat, termasuk dengan melakukan penilaian atas risiko kepatuhan (CRM), sehingga lebih tepat dalam menyasar WP yang tidak patuh.
Sumber: Bisnis.com
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