Peraturan Perpajakan Yang Tidak Sinkron

Terdapat beberapa peraturan perpajakan yag tidak sinkron dengan ketentuan-ketentuan dari instansi pemerintah yang lain. Dalam hal ini tentunya akan menimbulkan adanya ketidak pastian hukum.

Salah satu contoh peraturan perpajakan yang tidak sinkron tersebut adalah Keputsan Menteri Keuangan Nomor 634/KMK.04/1994 tentang Norma Penghitungan Khusus Penghasilan Neto Bagi Wajib Pajak Yang Mempunyai Kantor Perwakilan Dagang Asing. Dalam Pasal 2 ayat (1) Keputusan Menteri Keungan tersebut ditetapkan bahwa penghasilan neto dari Wajib Pajak luar negeri yang mempunyai kantor perwakilan dagang di Indonesia ditetapkan sebesar 1%  dari nilai ekspor bruto.  Sedangkan dalam ayat (2)-nya ditetapkan bahwa pelunasan Pajak Penghasilan bagi Wajib Pajak sebagaimana dimaksud pada ayat (1) adalah sebesar 0,44% dari nilai ekspor bruto dan bersifat final. Keputsan Menteri Keuangan Nomor 634/KMK.04/ 1994 tersebut diatur lebih lanjut dengan Keputusan Direktur Jenderal Pajak Nomor 667/PJ./2001.

Dengan adanya peraturan-peraturan tersebut di atas,  Menteri Keuangan dan Direktur Jenderal Pajak secara implisit melegalkan Kantor Perwakilan Dagang Asing untuk melakukan kegiatan usaha, di samping itu secara implisit pula Kantor Perwakilan Dagang Asing dinggap sebagai cabang (bentuk suaha tetap) dari perusahaan luar negeri.  Sementara berdasarkan ketentuan dari Badan Kordinasi Penanaman Modal perusahaan laur negeri dilarang membuka cabang di Indonesia kecuali untuk perbankan, lembaga keuangan, dan usaha pertambangan.  Selain itu, kantor perwakilan dari perusahaan luar negeri dilarang untuk melakukan kegiatan usaha. Yang diperbolehkan hanyalah kegiatan yang sifatnya terbatas misalnya kegiatan promosi dan display.


Pertanyaan yang timbul adalah dari dua aturan yang berbeda tersebut, aturan mana yang harus diikuti masyarakat. Jika instansi pemerintah mengeluarkan aturan yang saling bertentangan, lantas apa kata duniaaa?

Apa pendapat anda mengenai hal ini. Tentunya akan sangat menarik mengikuti apa pendapat anda tentang hal ini.

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 March 26, 2013, in Forum, Topik Perpajakan and tagged , . Bookmark the permalink. 15 Comments.

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