Peraturan Pemerintah (PP) No.80/2019 akan menjadi pijakan otoritas fiskal untuk mengatur pajak dalam transaksi e-commerce. PP yang mengatur tentang perdagangan melalui sistem elektronik (PMSE) tersebut mayoritas akan berhubungan dengan Kementerian Perdagangan. Dengan demikian, aturan turunan lebih banyak berada di wilayah kementerian tersebut.
Kendati demikian, Kementerian Keuangan akan memberikan masukan dari sisi ketentuan perpajakan. Hingga saat ini, otoritas masih terus mematangkan ketentuan pajak untuk transaksi e-commerce, terlebih setelah Peraturan Menteri Keuangan (PMK) No. 210/PMK.010/2018 dicabut.
Kepala Pusat Kebijakan Pendapatan Negara Badan Fiskal (BKF) Kementerian Keuangan Rofyanto Kurniawan mengatakan pihaknya akan menyumbang masukan dari aspek perpajakan e-commerce.
Dalam pasal 8 PP tersebut ditegaskan terhadap kegiatan usaha PMSE berlaku ketentuan dan mekanisme perpajakan sesuai dengan ketentuan peraturan perundang-undangan.
Dalam pasal 11 disebutkan setiap pelaku usaha yang melakukan PMSE wajib memenuhi persyaratan umum sesuai dengan ketentuan peraturan perundang-undangan. Salah satu persyaratan itu adalah nomor pokok wajib pajak (NPWP).
Selain itu, beberapa media nasional yang masih menyoroti perihal omnibus law perpajakan. Pemerintah diminta untuk memaksimalkan ekstensifikasi untuk mengantisipasi adanya risiko penurunan penerimaan pajak karena banyaknya insentif yang diberikan melalui omnibus law.
Berikut ulasan berita selengkapnya.
Ketentuan Ber-NPWP
Terkait dengan persyaratan NPWP yang diatur dalam pasal 11 PP No. 80/2019, Direkur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Ditjen Pajak (DJP) Hestu Yoga Saksama mengatakan hal tersebut bersifat umum dan normatif.
Sesuai peraturan yang berlaku, seseorang yang sudah memenuhi persyaratan menjadi wajib pajak, dia harus memiliki NPWP. Hal ini juga berlaku untuk para pedagang dalam transaksi e-commerce. Jika belum memenuhi syarat, seseorang belum harus memiliki NPWP.
Hestu Yoga menyampaikan tidak berarti pribadi yang belum mempunyai NPWP tidak dapat berjualan di e-commerce atau menjadi pelapak.
Risiko Shortfall
Ketua Himpunan Pengusaha Muda Indonesia (Hipmi) Tax Center Ajib Hamdani meminta agar pemberian keringanan dalam omnibus law terukur. Pasalnya, pemberian insentif yang terlalu banyak justru menyisakan risiko dari sisi fiskal, yaitu memperlebar shortfall – selisih kurang antara realisasi dan target – penerimaan pajak.
Oleh karena itu, dia juga meminta agar ada ekstensifikasi pajak. Ekstenifikasi mempunyai dua fungsi yang perlu dioptimalisasi dalam omnibus law. Pertama, mengamankan keuangan negara. Kedua, menciptakan keadilan.
Pertukaran Relaksasi dengan Partisipasi
Managing Partner DDTC Darussalam mengatakan omnibus law perpajakan harus mewujudkan simbiosis mutualisme antara pemerintah dengan wajib pajak. Menurutnya, salah satu aspek yang diperlukan untuk membangun sentimen positif investor adalah transparansi perpajakan.
“Menurut saya harusnya relaksasi yang diberikan bisa dipertukarkan dengan pastisipasi wajib pajak itu sendiri. Misalnya, wajib dapat pajak insentif, otoritas pajak dapat data. Jadi ada timbal balik, atau relaksasi diberikan kepada wajib pajak dengan klasifikasi yang patuh,” jelas Darussalam.
Rasionalisasi Pajak Daerah
Terkait dengan rencana rasionalisasi pajak daerah yang akan masuk dalam omnibus law, Darussalam mengusulkan agar pajak restoran, hotel, parkir, dan hiburan diberlakukan sesuai saran dari Organisation for Economic Co-operation and Development (OECD), yakni menjadi kewenangan pemerintah pusat.
Pasalnya, pemerintah pusat mempunyai sumber daya manusia untuk mengelola penerimaan pajak sektor itu di lapangan. Hal ini juga masuk dalam konteks untuk meningkatkan tax ratio.
Pengajuan Tax Allowance Lewat OSS
Pengajuan permohonan insentif tax allowance akan dilakukan melalui sistem Online Single Submission (OSS). Hal ini telah diatur dalam PP No. 78/2019 tentang Fasilitas PPh untuk Penanaman Modal di Bidang-Bidang Usaha Tertentu dan/atau di Daerah-Daerah Tertentu.
Permohonan diajukan melalui OSS, dilakukan bersamaan dengan pendaftaran nomor induk berusaha bagi WP baru. Permohonan tax allowance juga perlu diajukan paling lambat satu tahun setelah diterbitkannya izin usaha oleh OSS untuk penanaman modal ataupun perluasan dari usaha yang sudah ada.
Sumber: DDTC.
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