Adanya Partisipasi dari Wajib Pajak Dapat Meminimalkan Pengelakan Pajak (Lomba Menulis Artikel tentang Pajak)

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SEPERTI yang kita ketahui, pungutan atas Pajak Bumi dan Bangunan (PBB) didasarkan pada Undang-Undang Nomor 12 Tahun 1994 tentang Perubahan Atas Undang-Undang Nomor 12 Tahun 1985 tentang Pajak Bumi dan Bangunan (PBB). PBB muncul karena adanya kepemilikan hak, penguasaan, atau perolehan manfaat atas suatu bumi atau bangunan. Dengan berlakunya UU Nomor 28 tahun 2009 tentang Pajak dan Retribusi Daerah, kewenangan dalam pemungutan Pajak Bumi dan Bangunan sektor pedesaan dan perkotaan (PBB P2) diserahkan pada pemerintah kabupaten/kota. Berbeda dengan PBB sektor Pertambangan, Perhutanan, dan Perkebunan (PBB P3) yang masih di bawah wewenang pemerintah pusat melalui Direktorat Jenderal Pajak (DJP).

Pajak bersifat memaksa. Di negara berkembang, tidak mudah untuk menumbuhkan kesadaran masyarakat untuk membayar pajak, banyak yang mengelak pajak bahkan tidak peduli dengan pajak. Hal tersebut salah satunya disebabkan adanya pengenaan tarif pajak tinggi yang memberikan justifikasi kepada masyarakat untuk mengelak membayar pajak. Akan tetapi, wajib pajak yang tidak membayar pajak tersebut harus dinilai secara objektif, apakah memang tidak mampu untuk membayar atau ada niat untuk menghindar dari pajak.

Seperti yang terjadi pada tahun 2007 silam di Medan, di mana pengusaha kelapa sawit yang tergabung dalam Gabungan Pengusaha Kelapa Sawit Indonesia (Gapki) meminta pemerintah menurunkan standar investasi PBB untuk lahan perkebunan dan tanaman sebab penerapan standar tersebut dinilai memberatkan pengusaha. Alasan pemerintah menaikkan tarif PBB tersebut karena pemerintah melihat sektor perkebunan kelapa sawit saat itu menguntungkan sehingga pemerintah menetapkan pajak yang jauh lebih tinggi dari nilai sebenarnya.

Kasus lain juga terjadi pada tahun 2015 lalu di Jakarta, ketika PT Tambang Batubara Bukti Asam Tbk ( PTBA) menyatakan pihaknya tengah mengajukan banding kepada Pengadilan Pajak yang disebabkan karena perhitungan yang dikenakan oleh Direktorat Jenderal Pajak  tidak wajar dan terlalu tinggi. Perseroan menilai NJOP Areal Produktif terlalu tinggi yang mengakibatkan PBB yang dikenakan perseroan menjadi empat kali lipat dari seharusnya. Perhitungan tersebut tidak sesuai dengan aturan perpajakan dan perundang-undangan yang berlaku.

Baca Juga:  Upaya Pemerintah dalam Mencegah Penghindaran Pembayaran Pajak Pertambangan di Masa Pandemi Covid-19

Dari kedua kasus tersebut, pemerintah hanya mengutamakan kepentingan sepihak yang tujuannya untuk meningkatkan pendapatan negara, namun tidak dengan wajib pajak yang dirugikan. Untuk itu, pemerintah perlu terlebih dahulu menetapkan kebijakan akan peraturan ketika menaikkan tarif PBB dengan melibatkan partisipasi dari wajib pajak untuk memutuskan tarif pajak yang wajar dan dapat diterima wajib pajak sehingga wajib pajak dapat dengan sukarela untuk membayar pajaknya dan tidak ada pihak yang dirugikan.

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