Pentingnya Inter-Agency Cooperation guna Meningkatkan Sistem Pengawasan di DJP (Lomba Menulis Artikel tentang Pajak)

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KOMISI Pemberantasan Korupsi (KPK) kembali menangkap empat anggota tim pemeriksa pajak atas terjadinya kasus suap yang melibatkan PT WAE pada tahun 2019 silam. Munculnya kasus tersebut semakin menambah koleksi kasus korupsi yang dilakukan oleh pegawai pajak, sehingga tidak heran jika persepsi masyarakat terhadap pegawai Direktorat Jenderal Pajak (DJP) semakin memburuk.

Merujuk pada pemaparan Anwar Suprijadi (mantan Ketua Komwas Perpajakan) dalam rapat Panja Perpajakan DPR RI tahun 2010, proses pemeriksaan pajak merupakan salah satu titik rawan terjadinya korupsi dalam penanganan pajak di Ditjen Pajak.

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Terlebih lagi, pengamat pajak, Yustinus Prastowo, turut menilai bahwa bagian pemeriksaan pajak merupakan titik paling rawan terjadinya korupsi karena terdapat kewenangan terbesar yang mencakup pengujian kepatuhan wajib pajak, serta pembukuan dan pembuktian. Adanya penilaian-penilaian tersebut menunjukkan bahwa terdapat risiko yang besar akan terjadinya korupsi pada bagian pemeriksaan pajak di DJP.

Pemeriksaan pajak utamanya bertujuan untuk menguji kepatuhan para wajib pajak dalam memenuhi kewajibannya. Akan tetapi pencapaian tujuan tersebut dapat terganggu apabila terdapat risiko korupsi yang timbul saat terdapat persekongkolan antara penyelenggara negara dengan pihak wajib pajak, seperti dalam kasus PT WAE.  Pada kasus tersebut, tim pemeriksa pajak PT WAE tidak menjalankan kewajibannya dalam menagih jumlah pajak kurang bayar PT WAE, tetapi malah menyetujui adanya restitusi pajak dengan sejumlah dana suap sebagai imbalannya. Adapun telah banyak nama pegawai pajak yang terlibat dalam kasus korupsi pada tahun-tahun sebelumnya.

Pada tahun 2018, KPK turut melakukan Operasi Tangkap Tangan (OTT) terhadap La Masikamba sebagai Kepala Kantor Pelayanan Pajak (KPP) Pratama Ambon dan Sulimin Ratmin sebagai pemeriksa pajak KPP Ambon. Kedua pegawai pajak tersebut ditangkap karena diduga menerima suap atas jasa mengurangi kewajiban pajak dari pemilik CV AT, Anthony Liando. Selain itu, masih terdapat deretan kasus korupsi yang dilakukan oleh pegawai pajak, seperti Bahasyim Assifie, Tommy Hendratno, Dhana Widyatmika, dan Gayus Tambunan.

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Adanya kasus-kasus tersebut tentunya menyalahi tujuan dari pemungutan pajak sendiri yang seharusnya merupakan sumber pendapatan bagi negara, tetapi justru negara yang merugi akibat adanya dana yang mengalir ke sektor swasta melalui restitusi pajak fiktif. Oleh karena itu, diperlukannya peningkatan sistem pengawasan administrasi pajak pada DJP untuk meningkatkan integrasi para pegawai pajak.

Untuk mengatasi permasalahan tersebut, Indonesia dapat menerapkan rekomendasi OECD dengan melaksanakan kolaborasi antara tax authorities (DJP) dan anti-corruption authorities (KPK) guna meningkatkan sistem pengawasan terkait administrasi perpajakan. DJP memiliki banyak informasi terkait pendapatan, aset, dan transaksi keuangan dari individu dan perusahaan yang dapat dimanfaatkan oleh  KPK untuk mendeteksi korupsi. Demikian pula, KPK juga dapat memberikan informasi terkait investigasi korupsi yang sedang berlangsung.

Selain itu, perilaku kecurangan seperti penyuapan dan penggelapan dana pada dasarnya turut melanggar aturan pajak apabila terdapat pendapatan yang tidak dilaporkan atau pembayaran suap dijadikan sebagai pengurang pendapatan. Oleh karena itu, adanya kolaborasi informasi yang dimiliki oleh DJP dan KPK dapat mendukung penguatan sistem pengawasan di DJP, terutama pada bagian pemeriksaan pajak.

Berkaitan dengan kasus korupsi oknum pemeriksa pajak, KPK memiliki peran penting dalam meningkatkan integritas DJP melalui penilaian risiko korupsi dan penyelidikan kasus-kasus korupsi yang melibatkan pegawai DJP, dan selanjutnya bekerja sama secara lebih giat untuk terus mengejar berbagai kasus korupsi internal. Kolaborasi antara keduanya memungkinkan proses tersebut berjalan secara lebih efisien karena adanya kombinasi informasi dan kemampuan dari DJP dan KPK.

Di satu sisi, DJP memiliki kemampuan untuk menilai apakah terdapat ketidaksesuaian antara gaya hidup dan pendapatan wajib pajak. Di sisi lain, KPK memiliki kemampuan untuk mendeteksi percobaan individu atau badan untuk menutupi skema korupsi yang melibatkan pejabat atau otoritas pajak. Selain itu, KPK juga mampu menyediakan profil risiko dari pejabat dan organisasi yang memiliki kemungkinan lebih tinggi untuk terlibat dalam kasus korupsi.

Dengan menerapkan kebijakan anti korupsi secara ketat dan bekerja sama dengan DJP untuk memperkuat langkah-langkah integritas internal, KPK mampu memperkuat sistem pengawasan administrasi pajak dan mempromosikan budaya integritas dalam internal DJP.

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