Revisi Peraturan Pemerintah (PP) Nomor 46 Tahun 2013 tentang Pajak Penghasilan (PPh) Dari Usaha Yang Diterima atau Diperolah Wajib Pajak Tertentu Yang Memiliki Peredaran Bruto Tertentu, sudah rampung.
Menteri Keuangan Sri Mulyani memastikan, dalam revisi tersebut, tarif PPh final untuk usaha kecil menengah (UKM) akan turun menjadi 0,5% dari saat ini 1%. Revisi aturan ini tinggal menunggu penomoran sebelum dipublikasikan.
Ani, panggilan karib menkeu menegaskan tidak ada pembahasan lagi untuk revisi PP 46/2013. “Harmonisasi sudah diselesaikan. Kayaknya tidak ada masalah. Naskahnya tidak berubah,” tandas Ani di Gedung Dhanapala, Kementerian Keuangan (Kemkeu), Senin (21/5).
Di kesempatan yang sama, Dirjen Pajak Robert Pakpahan menegaskan revisi PP 46/2013 sudah siap meluncur ke publik. Saat ini, posisi dari PP tersebut ada di Kementerian Hukum dan HAM untuk penomoran. “Itu sudah dikirim ke presiden. Kemarin kalau tidak salah di Kumham (Kementerian Hukum dan HAM),” terang Robert.
Robert menjelaskan, ada tiga pokok di dalam revisi PP itu. Pertama, tarif dan subjek UKM yang boleh menggunakan PPh Final UKM, yakni 0,5% untuk WP Orang Pribadi (OP), persekutuan komanditer (commanditaire vennootschap /CV), firma, dan perseroan terbatas (PT).
Kedua, ambang batas (threshold) UKM yang saat ini sebesar Rp 4,8 miliar per tahun tetap dipertahankan. Ketiga, adanya batas waktu bagi WP OP maupun WP badan UKM menggunakan tarif PPh Final. WP Badan memiliki batas waktu selama tiga tahun, setelah itu harus membuat pembukuan agar membayar pajak secara normal.
Batas waktu menggunakan PPh Final UKM dengan tarif 0,5% juga berlaku bagi WP OP selama enam tahun. Pemerintah meyakini enam tahun adalah periode yang cukup untuk WP belajar memiliki pembukuan yang rapi. “Sehingga perhitungan pajaknya berdasarkan real gitu. Cost berapa, dan lain-lain,” terang Robert.
Menurutnya, pemungutan pajak berdasarkan pembukuan bakal akan menjadi kebijakan yang lebih adil. Pasalnya, Ditjen Pajak akan membebaskan pungutan pajak bagi WP yang merugi. Kondisi ini berbanding terbalik jika menggunakan tarif pajak final, WP tersebut tetap membayar pajak meski usahanya rugi.
Ikhsan Ingratubun, Ketua Asosiasi Usaha Mikro Kecil dan Menengah Indonesia (Akumindo) mengapresiasi penurunan tarif PPh final. Namun ia khawatir, batas waktu dan kewajiban pembukuan malah akan merepotkan pebisnis UKM dan pemerintah. Seharusnya, di tengah kemajuan zaman, kebijakan pemerintah tak lagi merepotkan masyarakat. “Masyarakat perlu keringanan birokrasi selain keringanan pajak,” jelas Ikhsan.
Sumber: Kontan.
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