Pada #TulisanARA ini, berikut adalah 8 poin aspek perpajakan dalam Undang Undang Cipta Kerja (“UUCK”) yang penting untuk dicatat. Berikut poin-poin tersebut telah dirangkum:
1. Bagi yang terbiasa membaca Susunan Dalam Satu Naskah (SDSN) UU Perpajakan, maka terasa janggal dengan susunan klaster UU Pajak dalam UUCK, karena tidak dimulai dari Ketentuan Umum Perpajakan (UU KUP).
2. Bagaimana cara “menggunakan” kedua UU sebagai dasar yang berlaku? Gunakan analogi 1 pohon besar dengan 2 cabang pokok. Jika ada ketentuan UUCK yang tidak jelas maka kembali ke UU KUP/PPh/PPN sebelum UUCK.
3. Subklaster pajak dalam klaster kemudahan berusaha di UUCK bukan merupakan reformasi Pajak, karena belum dapat dibuktikan kemudahan dalam mendapatkan fasilitas pajak yang merupakan HAK wajib pajak. Sebagai contoh:
Fasilitas pajak dapat diatur dengan aturan di bawah UU seperti PP atas fasilitas pembebasan PPh industri pionir untuk masa tertentu.
Fakta di lapangan, petugas pajak nampak sekali takut mengabulkan/memberikannya, dan melakukan penelitian yang rigid seolah sedang menguji compliance. Ini celah berbahaya.
Jangan sampai subklaster pajak hanya menarik karena mudahnya pintu dibuka, namun setelah masuk akan terasa terjebak.
4. DJP perlu menegaskan para fiskusnya untuk memahami keperluan perubahan-perubahan tersebut dilakukan untuk menunjang perbaikan indikator EODB dan instansi yang mengawasi petugas pajak seperti Inspektorat Jenderal wajib mempunyai paradigma yang sama.
5. UU PPH: subjek pajak tidak ada pasal yang mengatur keberadaan PT Perseorangan atau PT UMKM. Ini memang penyebutan yang salah. Yang benar adalah: Perseroan UMKM dan secara subjektif masuk dalam golongan Badan.
6. UU PPN: sangat rigid dan sederhana sehingga sering menimbulkan beda tafsir yang dapat bertolak belakang dengan pelaku usaha.
Contoh:
Dalam transaksi jual beli tanah, fiskus berbeda menerapkan pemahaman atas dokumen legalitas atau “transaksi yang sebenarnya.” Kecenderungan perbedaan terjadi karena fiskus lebih menguasai ekonomi/akuntansi dari pada hukum perdata/perjanjian.
7. UU KUP tidak mengubah ketentuan syarat pembayaran sebelum upaya hukum keberatan/banding. Hal ini menjadi persoalan ketika upaya hukum dimenangkan oleh pelaku usaha dan fiskus tidak memberikan imbalan bunga apabila ada kelebihan bayar atas pajak.
Padahal, syarat “membayar dahulu sebelum upaya hukum” bukanlah syarat utama untuk mendapatkan imbalan bunga. Hal ini disebabkan rasa cemas fiskus untuk memberikan imbalan bunga yang dianggap merugikan negara atau dicurigai oleh Inspektorat Jenderal. Sehingga akan lebih “aman” bagi posisinya untuk mengabaikan maupun menolaknya.
8. Lain-lain: Penyetoran dan Penelitian SSP sebelum tanda tangan akta adalah pelanggaran sendiri terhadap norma PPh. Perlu dikaji ulang/dibatalkan.
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