Sistem Pengawasan dan Pencegahan Tindak Korupsi Oknum Pajak pada Bagian Pemeriksaan Pajak (Lomba Menulis Artikel tentang Pajak)

PADA tanggal 8 Oktober 2019 lalu, Komisi Pemberantasan Korupsi (KPK) menahan empat pegawai pajak atas dugaan suap terkait dengan pemeriksaan atas restitusi pajak PT WAE tahun pajak 2015-2016 (“KPK Tahan Pemeriksa Pajak Terkait Dugaan Suap Restitusi Pajak PT. WAE” 2020). Kompas.com kemudian meliput berita saat para pegawai pajak tersebut telah dinyatakan terbukti bersalah dalam kasus suap terkait restitusi pajak PT WAE oleh majelis hakim pada Pengadilan Negeri Tipikor Jakarta Pusat, pada hari Senin, 6 Juli 2020.

Melihat kembali, tindak korupsi atau suap oleh pegawai pajak bukanlah hal yang asing di Indonesia. CNN menuliskan tujuh kasus dalam “Rentetan Kasus Korupsi yang Menjerat Pegawai Pajak.” Tokoh pertama yang dituliskan merupakan Gayus Tambunan, mantan pegawai negeri sipil (PNS) di Direktorat Jenderal Pajak (DJP) Kementerian Keuangan (Kemkeu) yang telah terbukti menerima suap senilai Rp925 juta dari konsultan PT Metropolitan Retailmart terkait kepengurusan keberatan pajak perusahaan tersebut, terlibat dalam kasus penggelapan pajak PT Megah Citra Raya, dan juga tindak pencucian uang.

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Kasus terakhir yang dituliskan oleh CNN berupa kasus tiga mantan pegawai Kantor Pajak Kebayoran Baru III DJP Kemkeu yaitu Herry Setiadji, Indarto Catur Nugroho dan Slamet Riyana yang telah terbukti melakukan pemerasan terhadap beberapa perusahaan wajib pajak, yakni PT Electronic Design and Manufacturing International (EDMI) terkait restitusi lebih bayar pajak atas Pajak Penghasilan (PPh) Badan Tahun 2012 dan Pajak Pertambahan Nilai (PPN) masa Februari 2013 sekitar Rp3 miliar.

Beberapa hukum di Indonesia yang terkait dan mengatur tentang korupsi dan pencucian uang adalah Undang-Undang (UU) Nomor 31 Tahun 1999 yang diubah dalam UU Nomor 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi juncto, UU Nomor 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang, dan UU Nomor 11 Tahun 1980 tentang Tindak Pidana Suap.

Baca Juga:  Peningkatan atau Penurunan (Lomba Menulis Artikel tentang Pajak)

Lantas, bagaimana cara menangani hal tersebut? Sebuah jurnal “Kerja Sama Otoritas Pajak dan Otoritas Anti Korupsi Dalam Upaya Meningkatkan Kepatuhan Pajak” oleh Redhy Matabean dan Vishnu Juwono membahas tentang kerja sama yang dapat diupayakan KPK dan DJP. Berikut terlampir di atas gambar yang membahas ketidakpatuhan pajak dan kemungkinan rekomendasi untuk menangani hal tersebut.

Jurnal tersebut juga membahas cara-cara untuk menangani tax crime, dan salah satu yang terpenting adalah information sharing atau pertukaran informasi yang dapat dilakukan dengan kerja sama oleh KPK dan DJP. Berikut di bawah telah terlampir skema kerja sama tersebut.

Sistem pengawasan korupsi selama ini dilakukan oleh KPK. Namun, jika kerja sama antara DJP dan KPK dapat terlaksana, pertukaran informasi tersebut berpotensi menjadi solusi untuk mengurangi dan mencegah korupsi oleh para oknum pajak. Whistleblower’s System yang tertuliskan di atas dapat menjadi bagian oleh rancangan sistem pertukaran informasi tersebut. Seorang Pengamat Pajak Yustinus Prastowo juga pernah menyebutkan hal tersebut saat diliput oleh CNN Indonesia (“Susah Payah Sri Mulyani Hapus Citra Korupsi Petugas Pajak” 2020). Pengamat Pajak tersebut mengatakan bahwa pemerintah dapat memanfaatkan beberapa pegawai yang memiliki integritas dengan menggunakan sistem laporan (whistle blowing system), dan memberikan system penghargaan dan hukuman (reward and punishment), yaitu memberikan penghargaan untuk pegawai berintegritas dan hukuman berat bagi para koruptor atau pegawai yang melanggar.

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