Sebetulnya sudah sejak lama, wacana beneficial ownership tersiar di Jakarta. Tidak hanya karena ditiup otoritas pajak dalam beberapa tahun terakhir, wacana ini juga sempat timbul tenggelam di berbagai kalangan, mulai dari otoritas bursa, otoritas moneter, juga para pegiat antikorupsi.
Saat itu, hal ini masih menjadi wacana dan tidak ada respons kebijakan yang dihasilkan untuk secara terstruktur, sistematis dan tuntas mencegah praktik pengelabuhan kepemilikan aset tersebut.
Ada pun inisiatif ke arah itu absen baik di kalangan pemerintah, khususnya Kementerian Hukum dan HAM, maupun pembuat undang-undang (DPR). Belum lagi menghitung masih adanya resistensi, dan bukan hanya dari pemiliki modal, tetapi bahkan juga dari kalangan pemerintah sendiri.
Dengan situasi tersebut, akhirnya hingga kini praktis tak ada satu pun konsensus nasional yang masuk dan meregulasi isu tersebut, mulai dari UU Penanaman Modal, UU Pasar Modal, UU Perbankan, UU Antipencucian Uang, UU Antikorupsi, UU Perseroan Terbatas, sampai UU Perpajakan (KUP).
Akibatnya, huruf-huruf hukum yang ada dan berlaku saat ini pun masih menyediakan celah yang lebar bagi siapapun untuk menutupi atau mengaburkan kepemilikannya untuk tujuan apapun, baik itu korupsi, penghindaran pajak, pencucian uang, pendanaan terorisme, maupun pengelabuhan transaksi afiliasi.
Kenapa celah itu masih terbuka sementara pada saat yang sama kita sudah memiliki UU Antikorupsi dan UU Antipencucian Uang, tidak lain karena kedua UU tersebut hanya menutup ‘beberapa dari banyak pintu’ untuk melakukan praktik korupsi dan bermain-main di wilayah abu-abu itu.
Seharusnya, ketentuan beneficial owner sejak awal dirumuskan bersamaan dengan ketentuan antipencucian uang, begitu pula dengan ketentuan antialiran dana haram termasuk untuk tujuan terorisme, pajak orang superkaya, berakhirnya era bank secrecy, juga inisiasi single identity number.
Sebab semua itu adalah kepingan dari satu narasi besar yang tidak bisa berdiri sendiri. Sebaliknya, ia saling melengkapi karena sejak awal memang sudah didesain untuk bersama-sama bekerja mencegah praktik kapitalisme tingkat lanjut yang menyedot sumberdaya modal demi kepentingan korporasi.
Beruntung, inisiatif OECD (Organisation for Economic Co-operation and Development) untuk menyelesaikan berbagai isu terkait dengan risiko kepatuhan pajak secara global sejak tahun 2000 kini telah tereskalasi seiring meletusnya krisis keuangan global 2008 dan dukungan dari G20—yang memang saat itu paling terpukul oleh krisis 2008.
Dari upaya OECD mengorganisasikan kesepakatan global memerangi penggerusan basis pajak itulah kita dipaksa untuk membuka bank secrecy dalam rangka tukar-menukar informasi keuangan secara otomatis, sekaligus meregulasi isu beneficial ownership yang memang menjadi salah satu syarat yang ditenggat harus diselesaikan tahun ini.
Sejujurnya, dalam circumstances konsolidasi demokrasi yang seperti tak hendak berakhir ini, sulit membayangkan Indonesia mampu menginisiasi sendiri serangkaian langkah yang terstruktur, sistematis, dan tuntas, dalam rangka menghabisi korupsi, penghindaran pajak, dan sejenisnya dalam waktu cepat seperti itu, jika tidak dipaksa.
Dari perspektif ini, terbitnya Peraturan Menteri Keuangan Nomor 19/PMK.03/2018, juga Peraturan Presiden Nomor 13 Tahun 2018 yang keduanya memasukkan sekaligus meregulasi isu beneficial ownership, adalah langkah yang bagus yang boleh diapresiasi, meski tidak bisa dikatakan istimewa alias bagus sekali.
Dia baru menjadi istimewa apabila statusnya ditingkatkan menjadi undang-undang, dengan diikuti antara lain pengaturan yang lebih kuat yang efektif menjerat pajak orang-orang superkaya, menjerat aliran dana haram, dan juga inisiatif lain yang kebetulan belum dipaksa oleh konsensus global—seperti pembentukan kembali single identity number yang dihilangkan 10 tahun silam.
Artikel ini ditulis dan dimuat pertama kali oleh dan pada DDTC.
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