Menteri Keuangan Sri Mulyani Indrawati atau Sri Mulyani mengatakan revisi Undang-Undang Penerimaan Negara Bukan Pajak (PNBP) yang disahkan kemarin menjadi landasan pemerintah memberi tarif nol rupiah atau nol persen. Ia mengatakan pemberian tarif nol rupiah itu bisa dilakukan dalam kondisi tertentu untuk aspek-aspek keadilan.
“Pemihakan yang selama ini kita tidak bisa dilakukan apabila menggunakan undang-undang yang lama,” ujar Sri Mulyani di kantor Kementerian Keuangan, Jumat, 27 Juli 2018.
Pihak yang bisa diberi tarif nol rupiah antara lain masyarakat tidak mampu, kelompok pelajar dan mahasiswa, penyelenggara kegiatan sosial, serta usaha mikro, kecil, dan menengah. Selain itu, kegiatan keagamaan, kegiatan kenegaraan, keadaan di luar kemampuan wajib bayar, dan dalam keadaan seperti bencana.
“Jadi kondisi yang tidak memungkinkan untuk wajib bayar melakukan kewajibannya,” ujar Sri Mulyani. “Kami memiliki landasan yang jauh lebih kuat dengan undang-undang ini, karena secara eksplisit memandatkan pada pemerintah.”
Beleid itu juga, menurut dia, adalah jawaban atas tuduhan segelintir orang yang menyebut PNBP hanya untuk memunguti duit dari masyarakat. Dengan beleid ini, aspek regulator dan akuntabilitasnya menjadi lebih jelas.
Kemarin, Dewan Perwakilan Rakyat sepakat mengesahkan RUU PNBP. Beleid itu akan menggantikan aturan sebelumnya, yaitu Undang-Undang Nomor 20 Tahun 1997.
Sri Mulyani mengatakan revisi undang-undang tersebut adalah inisiatif dari pemerintah mengingat beleid sebelumnya sudah terlalu usang lantaran disusun sekitar 20 tahun yang lalu. Undang-undang itu dibuat sebelum adanya Undang-Undang Keuangan Negara.
Dampaknya, pemerintah kesulitan dari sisi konsistensi, antara Undang-Undang PNBP dan Undang-Undang Keuangan Negara, yang menjadi undang induk dalam pengelolaan keuangan negara. Yang paling kentara adalah di definisi. Beleid sebelumnya belum memisahkan PNBP dengan dana hibah.
Sri Mulyani menganggap beleid baru itu penting lantaran PNBP adalah salah satu komponen penting dalam Anggaran Pendapatan dan Belanja Negara. “Jumlahnya setiap tahun juga terus bergerak,” ujarnya.
Sumber: Tempo.
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