Kendala Dalam Memahami Peraturan Perpajakan

Obstacle in Understanding of Taxation Regulations

Masalah perpajakan di Indonesia saat ini, tidak lagi hanya menjadi perhatian perusahaan dan para pengusaha, para konsultan pajak, dan tentu saja para pegawai dan pejabat Direktorat Jenderal Pajak, tetapitelah menjadi perhatian kalangan yang lebih luas. Pemicunya antara lain adalah gencarnya usaha pihak Direktorat Jenderal Pajak, Departemen Keuangan, mengejar target penerimaan pajak yang melebihi 75% dari penerimaan APBN dan adanya kasus-kasus korupsi di bidang perpajakan, yang terus menerus menjadi berita dan bahan talk show di statsiun-statsiun radio dan TV di Indonesia dalam tahun-tahun belakangan ini.

Dari talk show kasus-kasus perpajakan di statsiun-statsiunTV nasional, menurut pendapat saya, tampak bahwa sebagian besar nara sumber kurang memahami peraturan-peraturan perpajakan yang benar dan azas-azas perpajakan yang berlaku. Sehingga penjelasan-penjelasan yang diberikannya kurang tepat. Padahal sebagian besar dari nara sumber, berlatar belakang sebagai pejabat negara dan anggota Dewan Perwakilan Rakyat. Jika pejabat dan anggota Dewan Perwakilan Rakyat saja tidak memahami peraturan-peraturan perpajakan yang benar, dan azas-azas serta kaidah-kaidah perpajakan yang berlaku, apalagi kalangan masyarakat biasa.

Ada beberapa penyebab mengapa sebagian besar masyarakat tidak memahami peraturan-peraturan perpajakan yang benar. Adapun penyebabnya antara lain adalah:

Pertama, banyaknya jenis pajak yang dikenakan di Indonesia. Pajak yang dikenakan pemerintah pusat saja terdiri dari: pajak penghasilan, pajak pertambahan nilai atas barang dan jasa dan pajak dan pajak penjualan atas barang mewah, pajak bumi dan bangunan, pajak atas pengalihan hak atas tanah dan bangunan, dan bea materia. Masing-masing jenis pajak itu diatur dalam undang undang pajak masing-masing. Disamping itu, terdapat ketentuan umum dan tata cara perpajakan yang diatur dalam undang-undang tersendiri.

Kedua, sistem pembuatan undang-undang perpajakan, dalam hal terdapat hal baru yang mau diubah, dilakukan dengan membuat undang-undang perubahan, bukan dengan mencabut undang-undang yang telah ada. Padahal undang-undang perpajakan di Indonesia amat sering diubah. Akibatnya, untuk pajak penghasilan telah empat kali diubah, untuk pajak pertambahan nilai atas barang dan jasa dan pajak penjualan atas barang mewah telah 3 kali diubah, dan undang-undang yang berkenaan dengan ketentuan umum dan tata perpajakan telah mengalami 4 kali perubahan. Akibat lanjutannya adalah apabila ingin memahami undang-undang perpajakan yang berkenaan, misalnya mengenai pajak penghasilan, mau tidak mau harus memahi 5 buah undang-undang pajak penghasilan dan 5 buah undang-undang tentang ketentuan umum dan tata cara perpajakan sekaligus.

Ketiga, terdapat peraturan pelaksanaan dari masing-masing undang-undang yang berupa peraturan pemerintah, keputusan Presiden, keputusan dan peraturan Menteri Keuangan, keputusan, peraturan, dan surat edaran Direktur Jenderal Pajak. Demikian banyaknya peraturan pelaksanaan yang ada, sehingga amat sukar untuk memilah, apakah suatu peraturan pelaksanaan itu masih berlaku, telah diubah, atau dicabut.

Keempat, umumnya batang tubuh undang-undang, termasuk undang-undan perpajakan, letaknya terpisah dari penjelasannya. Akibatnya, kalau seseorang membaca undang-undang, apalagi orang awam, pada umumnya yang dibaca hanya batang tubuhnya saja tanpa membaca penjelasannya. Padahal dalam penjelasan banyak terdapat penjelasan yang amat penting. Akibat lanjutannya, kemungkinan yang bersangkutan salah dalam menafsirkan suatu peraturan perpajakan amat besar.

Kelima, naskah undang-undang perpajakan dan peraturan pelaksanaannya yang tersedia di toko-toko buku, biasanya hanya naskah dari undang-undang perpajakan yang terbaru. Padahal dengan adanya daluwarsa penetapan pajak yang sampai dengan tanggal 31 Desember 2007 selama 10 tahun, dan menjadi 5 tahun mulai 1 Januari 2008, mau tidak mau ketentuan-ketentuan perpajakan yang lama tetap harus difahami. Disamping itu, terdapat pula Pasal atau ayat yang tercantum dalam undang-undang perpajakan yang lama tidak diubah oleh undang-undang perpajakan yang baru. Padahal naskah undang-undang dan peraturan pelaksanaan yang diatur dalam undang-undang dan peraturan pelaksanaan yang lama, tidak tersedia di pasaran.

Taxation issues in Indonesia today, no longer just a concern of companies and employers, tax consultants, and of course the employees and officials of the Directorate General of Taxes, but it has been a concern of a wider audience. The triggers are among others vigorous efforts of  the Directorate General of Taxation, Ministry of Finance, chasing a target of tax revenue exceeds 75% of State Expenditure and Revenue, and the cases of corruption in the field of taxation, which is constantly in the news and talk show material in radio stations and TV in Indonesia, in recent years.

From talk show of tax cases in the National TV stations, in my opinion, it appears that most of the speakers did not understand the correct taxation regulations and the correct applicable taxation principles. Thus the explanations given were less precise.  Whereas, the back ground of most speakers is as state officials and members of the House of People Representatives. If the state officials and members of the House of People Representatives do not understand the correct taxation regulations and applicable taxation principles, let alone the common people.

There are reasons why most community member do not aware and understand the correct taxation regulations: 

First, so many types of taxes imposed in Indonesia. Tax imposed by central government alone consists of: income tax, value added tax on goods and services and taxes and sales tax on luxury goods, land and property tax, tax on transfer of land and buildings, and stamp revenue.  Each of these types of taxes is governed in the respective Tax Acts. In addition, there are general provisions and taxation procedures which are governed in a separate Act.

Secondly, the system of taxation legislation in Indonesia, in case there is something new that would be changed, it will done by making an amendment Act, not by revoking the existing Act and replaced by new Act . Whereas tax Acts in Indonesia are very often amended. Consequently, for income tax Act had been amended four times, for a value added tax on goods and services and sales tax on luxury goods Act had been amended three times, and the Acts relating to general provisions and taxation procedures had undergone changes 4 times. A further consequence, if you want to understand for example the income tax, inevitably it have to study 5 Income Tax Act  and 5 Acts concerning general provisions and taxation procedures as well.

Third, there are implementing regulations of the respective tax Act in the form of Government Regulations, President’s Decision, and the Regulation of the Minister of Finance, decrees, regulations, and circulars of the Director General of Taxes. So many existing implementation regulations available, so it is very difficult to sort out, whether the regulation is still applicable, had been amended, or had been revoked.

Fourth, generally the manuscript of an Act, including Taxation Acts, located separately from its elucidations. Consequently, if some one reads the Act, let alone ordinary people, in general, only the manuscript of the Act that will be read without reading the elucidation. Whereas there is much information which are very important contained in the elucidation.  As a result of subsequent, the possibilities of misinterpret of the Act is very potential.

Fifth, at book store the manuscripts of Taxation Acts and its implementing regulations which are available usually are only manuscript of the news Taxation Act.  Whereas the statute of limitation of the tax assessment up to December 31, 2007 is for 10 years, and become 5-year starting January 1, 2008. Consequently, the old taxation regulations should remain to be understood. In addition, there are also Articles or Paragraphs contained in the old Taxation Act which are not amended. Whereas, in the market the manuscript of such old Taxation Acts or implementing regulations are not available 

Alasan kenapa saya membuat blog ini

Reasons why I make this blog

Teman-teman, dari keadaan seperti saya gambarkan di atas, saya Jaja Zakaria, tergerak untuk membuat blog.  Blog ini dimaksudkan untuk mempromosikan e-book masalah-masalah perpajakan, yang ditulis sendiri oleh Jaja Zakaria (penulis dan admin blog ini). E-book seperti dimaksud di muka, disusun sedemikian rupa berdasarkan pengalaman bertahun-tahun yang saya alami, pengalaman dari teman-teman saya, dan pengalaman mereka-mereka yang berhubungan dengan saya,  bahwa betapa sulitnya memahami ketentuan-ketentuan perpajakan yang benar. E-book yang saya susun/karang ini, diharapkan minimal dapat mengurangi kesulitan-kesulitan yang dihadapi masyarakat dalam memahami ketentuan-ketentuan perpajakan yang benar, yang disebabkan karena kurang tersedianya bahan-bahan bacaan yang memadai yang dapat dipakai sebagai referensi.

E-book ini sangat berguna bagi para wajib pajak, para pegawai konsultan pajak, para pengusaha, para tax manager perusahaan, para mahasiswa dan dosen bidang perpajakan, para pegawai Direktorat Jenderal Pajak, para pengambil keputusan di bidang perpajakan, maupun bagi siapa saja yang berminat dalam masalah-masalah perpajakan.

Dalam blog ini, saya juga ingin mendiskusikan tulisan-tulisan mengenai masalah-masalah perpajakan baik yang bersifat nasional, maupun internasional.

From the circumstances I described above, I,  Jaja Zakaria was interested to create a blog. This blog is intended to promote the e-book on issues of taxation, which was written by Jaja Zakaria (the author and admin of this blog). E-book as I mentioned above, arranged in such a way based on years of experience I have, the experience of my friends, and the experiences of those relate to me, that how difficult it is to understand the correct taxation provisions. E-book that I wrote/ composed, is expected at least to reduce the difficulties faced by the community in understanding the correct provisions of taxation, which is caused by the lack of reading materials that can be used as an adequate reference.

 The e-books will be very useful for taxpayers, employees of tax consultant offices, entrepreneurs, the corporate tax managers, students and faculty areas of taxation, the officials at the Directorate General of Taxes, the decision makers in the field of taxation, as well as for anyone interested in matters of taxation.

 In this blog, I also wish to discuss the literature on national taxation issues, as well as international taxations issues with the readers of my blog. 

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  3. :sama sulit sama mudahnya koq,, di STAN pielmihan jurusan ga sepenuhnya mempengaruhi peluangmu masuk STAN,, asal nilai kita mencukupi,, pasti masuk.. dan ke spes mana kita diterima..?? yg nentuin panitia USM, jadi dipersiapkan yg matang aja ujiannya..

  4. Dear Mas Olamide,

    Mohom maaf Mas Olamide, tulisan saya nggak ada hubungannnya dengan masalah pemilihan jurusan di STAN. Tulisan saya adalah mengenai gambaran bahwa betapa sulitnya memahami aturan-aturan perpajakan, bukan hanya bagi orang awam bahkan bagi mereka yang sehari-hari berkecimpung dalam masalah-malasah perpajakan. Namun demikian bagaimanapun saya mengucapkan terima kasih atas komentar anda, ditunggu komentar ada yang lain. Sekali lagi terima kasih.

  5. sama sulit sama mudahnya koq,, di STAN pamliihen jurusan (kasarannya) hanya formalitas,, asal nilai kita mencukupi,, pasti masuk.. dan ke spes mana kita diterima..?? yg nentuin panitia USM, jadi dipersiapkan yg matang aja ujiannya..

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