Reformasi Perpajakan sebagai Optimalisasi dan Inovasi Solusi (Lomba Menulis Artikel tentang Pajak)

Foto: Ist

TRANSPARANSI  dan optimalisasi pengelolaan pajak oleh Direktorat Jenderal Pajak (DJP) kerap dipertanyakan publik. Tidak heran memang, karena DJP memegang peran krusial dalam pengawasan pembayaran pajak yang dilakukan oleh Wajib Pajak, dimana pajak sendiri menjadi tonggak pembangunan negara.

Banyaknya anggapan masyarakat mengenai instansi DJP yang “corrupt” diperkuat dengan kasus 2019 lalu, dimana tim penyidik KPK telah menetapkan 3 pegawai DJP Kementerian Keuangan (Kemkeu) atas kasus suap terkait restitusi pajak PT Wahana Auto Ekamarga (WAE) tahun 2015 dan 2016 yang juga menyeret Komisaris Utama PT WAE dan Supervisor Tim Pemeriksa Pajak PT WAE. Kasus serupa juga menimpa PT Chreng Tay Indonesia pada 2016.

Sungguh ironis, bagaimana bisa oknum DJP Kemkeu terlibat dalam kasus korupsi, hal tersebut tidak diragukan pasti akan menurunkan trust masyarakat yang sedari awal memang sudah tertanam bibit keraguan. Jika situasi tersebut terus berlanjut, akan muncul paradigma dimana antara Wajib Pajak dan DJP muncul sikap saling tidak percaya dan sulit untuk menciptakan sikap kepatuhan pajak.

Paradigma tersebut akan menuntut DJP untuk melihat semua wajib pajak dalam kacamata yang sama (ketidakpercayaan). Sehingga, akan tumbuh kesenjangan pelayanan DJP kepada wajib pajak yang patuh dengan wajib pajak yang tidak patuh.

Reformasi perpajakan sebagai optimalisasi

Aksi yang dilakukan pemerintah adalah terus melakukan reformasi perpajakan yang dapat ber-impact positif signifikan kepada wajib pajak dan juga DJP. Peraturan perundang-undangan yang seharusya menjadi baseline dalam pelaksanaan kinerja dan acuan untuk segala keputusan, tidak berjalan semestinya.

Sebanyak apapun peraturan dan usaha pengawasan, entah bagaimana masih ada celah untuk korupsi bagi oknum tidak bertanggung jawab. Hal tersebut utamaya disebabkan karena ketidakoptimalan manajemen serta lemahnya integritas oknum- oknum petugas pajak yang tidak mengontrol kewenangannya. Diperlukan mekanisme pengawasan internal yang ketat untuk menjaga integritas instansi DJP terkait.

Oleh sebab itu, Menteri Keuangan membentuk Direktur Kepatuhan Internal dan Transformasi Sumber Daya Aparatur (KITSDA) sejak 2006 yang berfungsi dalam bidang pengawasan dan keseimbangan internal serta mendisiplinkan sikap perilaku pegawai Ditjen Pajak.

Baca Juga:  Transparansi, Kunci bagi Penguatan Sistem Pengawasan di Direktorat Jenderal Pajak (Lomba Menulis Artikel tentang Pajak)

Ditjen Pajak menerapkan pengawasan Wajib Pajak berbasis kepatuhan atau Compliance Risk Management (CRM) dalam SE Dirjen Pajak No. SE-24/PJ/2019 yang menyasar pada kegiatan ekstensifikasi, pengawasan, pemeriksaan, dan penagihan. CRM memungkinkan DJP untuk melayani WP secara spesifik sesuai dengan kondisi dan kebutuhan sehingga tercipta keadilan dan membantu mewujudkan kepatuhan yang berkelanjutan. Jika ada wajib pajak yang sengaja menolak atau menghindari kewajiban pajaknya, otoritas pajak akan bertindak tegas sesuai peraturan perundang- undangan yang berlaku.

Untuk pembaruan sistem inti administrasi perpajakan (PSIAP) dan pengembangan Taxpayer Accounting Modul Revenue Accounting System (TPA Modul RAS), DJP telah melakukan pemutakhiran data core sesuai Surat Edaran Dirjen Pajak No. SE-39/PJ/2020. Pemutakhiran tersebut melalui tiga tahap meliputi database Masterfile, database SPT, dan database core. Database core sendiri meliputi database pembayaran, penagihan, keberatan dan banding, service, pemeriksaan, pengawasan, dan PBB selain PBB-P2.

Awal Juli 2020 Ditjen Pajak mulai mengimplementasikan Taxpayer Accounting Modul Revenue Accounting System (TPA Modul RAS) berdasar SE Dirjen Pajak No.SE-38/PJ/2020. TPA Modul RAS merupakan aplikasi yang digunakan untuk membantu pecatatan akuntansi double entry transaksi perpajakan. Sistem ini disasarkan pada proses administrasi internal DJP yang mencakup catatan penerimaan pajak, kelebihan pembayaran pajak, dan data piutang pajak yang diharapkan mampu menyediakan informasi perpajak yang akurat, terintegritas dan data yang valid. Tujuan utamanya adalah meningkatkan service, transparansi, dan kredibilitas DJP agar trust masyarakat dapat terbangun kembali.

Kepercayaan dan Integritas adalah dua hal yang menjadi kunci dari keberhasilan instrument perpajakan. Taati peraturan perundang- undangan yang berlaku, biarkan negeri ini maju. Mari bersinergi untuk mewujudkan pajak yang bersih dari korupsi!

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