Undang-Undang Nomor 7 Tahun 11 Vs Pembukuan Dalam Mata Uang Asing

Menurut ketentuan Pasal 28 ayat (8) Undang-undang Nomor 28 Tahun 2007, juncto Peraturan Menteri Keuangan Nomor 196/PMK.03/2007, wajib pajak di bawah ini dapat menyelenggarakan pembukuan dengan menggunakan bahasa asing (hanya bahasa Inggris yang diizinkan) dan satuan mata uang selain Rupiah (hanya US Dollar yang diizinkan):

  1. Wajib Pajak dalam rangka Penanaman Modal Asing yang beroperasi berdasarkan ketentuan peraturan perundang-undangan Penanaman Modal Asing;
  2. Wajib Pajak dalam rangka Kontrak Karya yang beroperasi berdasarkan kontrak dengan Pemerintah Republik Indonesia sebagaimana dimaksud dalam ketentuan peraturan perundang-undangan pertambangan selain pertambangan minyak dan gas bumi;
  3. Wajib Pajak Kontraktor Kontrak Kerja Sama yang beroperasi berdasarkan ketentuan peraturan Perundang-undangan pertambangan minyak dan gas bumi;
  4. Bentuk Usaha Tetap sebagaimana dimaksud dalam Pasal 2 ayat (5) Undang-Undang PPh atau sebagaimana diatur dalam Perjanjian Penghindaran Pajak Berganda (P3B) terkait;
  5. Wajib Pajak yang mendaftarkan emisi sahamnya baik sebagian maupun seluruhnya di bursa efek luar negeri;
  6. Kontrak Investasi Kolektif (KIK) yang menerbitkan reksadana dalam denominasi satuan mata uang Dollar Amerika Serikat dan telah memperoleh Surat Pemberitahuan Efektif Pernyataan Pendaftaran dari Badan Pengawas Pasar Modal-Lembaga Keuangan sesuai dengan ketentuan peraturan perundang-undangan pasar modal; atau
  7. Wajib Pajak yang berafiliasi langsung dengan perusahaan induk di luar negeri, yaitu perusahaan anak (subsidiary company) yang dimiliki dan/atau dikuasai oleh perusahaan induk (parent company) di luar negeri yang mempunyai hubungan istimewa sebagaimana dimaksud dalam Pasal 18 ayat (4) huruf a dan huruf b Undang-Undang PPh.

Keuntungan dari penyelenggaraan pembukuan dalam mata uang asing, antara lain:

  1. apabila transaksi dibuat dalam mata uang US Dollar, nilai transaksi tersebut langsung bisa dicatat dalam pembukuan tanpa harus dikonvesi telebih dahulu. Lain halnya apabila transaski dalam Rupiah, harus dikonversi dulu ke dalam US Dollar;
  2. Pembukuan dalam US Dollar dimaksudkan untuk menyesuaikan dengan pembukuan perusahaan induknya atau kantor pusatnya.

Dalam tahun 2011 telah diundangkan Undang-undang Nomor 7 Tahun 11 Tentang Mata Uang. Pasal 21 ayat (1) Undang-undang Nomor 7 Tahun 2011 menyatakan bahwa:

Rupiah wajib digunakan dalam:

a.   setiap transaksi yang mempunyai tujuan pembayaran;

b.   penyelesaian  kewajiban  lainnya  yang  harus  dipenuhi dengan uang; dan/atau

c.   transaksi keuangan lainnya

yang  dilakukan  di  Wilayah  Negara  Kesatuan  Republik Indonesia.

Pengecualian hanya diberikan dalam hal-hal sebagai berikut:

a.   transaksi     tertentu dalam   rangka  pelaksanaan anggaran pendapatan dan belanja negara;

b.   penerimaan atau pemberian hibah dari atau ke luar negeri;

c.   transaksi perdagangan internasional;

d.   simpanan di bank dalam bentuk valuta asing; atau e.  transaksi pembiayaan internasional.

Dengan adanya ketentuan Pasal 21 ayat (1) Undang-undang Nomor 7 Tahun 2011 tersebut di atas, penyelenggaraan pembukuan dalam satuan mata uang US Dollar tidak lagi menolong banyak, malahan biken ribet, apalagi kalau kebanyakan transaksi di lakukan di dalam daerah pabean Indonesi. Hal ini disebabkan pada saat dilakukan transaksi dalam US Dollar, nilai dalam US Dollar tersebut harus dikonversi ke dalam rupiah. Kursnyapun bisa tidak berdasarkan nilai kurs yang berlaku pada saat transaski, tetapi bisa berdasarkan kurs yang disepakati kedua belah pihak. Pada transaksi tersebut akan dicatat ke dalam pembukuan, kembali nilai Rupiah harus dikonversi ke dalam US Dollar. Dengan kata lain,  konversi dilakukan dua  kali. Kurs yang dipakai pada saat pencatatan bisa berbeda dengan kurs pada saat transaksi, karenakurus yang dipakai harus berdasarkan kurs yang diperbolehkan berdasarkan peraturan perpajakan.

Komentar:

Dari situasi seperti tersebut di atas, ada beberapa wajib pajak yang menyelenggarakan pembukuan dalam bahasa Inggris dan satuan mata uang US Dolar ingin kembali menyelenggarakan pembukuan dalam satuan mata uang Rupiah. Namun demikian, terkendala dengan ketentuan dalam peraturan perpajakan yang mangatur bahwa apabila wajib pajak telah diijinkan untuk menyelenggarakan pembukuan dalam bahasa Inggris dan satuan mata uang US Dollar, maka harus diselenggarakan paling sedikit 5 tahun (lihat misalnya ketentuan Pasal 12 Peraturan Menteri Keuangan Nomor 196/PMK.03/2007).

Menghadapi hal ini, seharusnya peraturan perpajakan dapat mengantisipasi kesulitan yang dihadapi wajib pajak dengan berlakunya  Undang-undang Nomor 7 Tahun 2011 tersebut, paling tidak ada sosialisasi mengenai dampak dari Undang-undang Nomor 7 Tahun 2011, khususnya kepada para pemohon penyelenggaraan pembukuan dalam satuan mata uang US Dollar.

Apakah anda punya saran atau pendapat mengenai masalah ini? Akan sangat menyenangkan apabila anda bisa berbagi saran atau pendapat and dengan yang lainnya.

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on October 26, 2012, in Forum, Topik Perpajakan and tagged , . Bookmark the permalink. 86 Comments.

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