Tindak Korupsi oleh Oknum Pajak serta Penguatan Sistem Pengawasan sebagai Suatu Urgensi (Lomba Menulis Artikel tentang Pajak)

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Sektor perpajakan telah diidentifikasi sebagai sektor pemerintahan yang riskan terhadap tindak korupsi. Pada Oktober 2019 lalu, Komisi Pemberantasan Korupsi (KPK) telah menahan pegawai Direktorat Jenderal (Ditjen) Pajak Hadi Sutrisno atas dugaan suap terkait pemeriksaan restitusi pajak PT Wahana Auto Eka Marga pada 2015 dan 2016.

Kejadian tersebut memperkuat persepsi masyarakat bahwa pemeriksaan pajak menjadi ladang subur bagi oknum tidak bertanggung jawab untuk melakukan korupsi. Secara tidak langsung, hal ini berujung pada ketidakpercayaan dan penghindaran oleh wajib pajak ketika dilakukannya pemeriksaan pajak.

Menteri Keuangan, Sri Mulyani, menyatakan bahwa persepsi masyarakat mengenai Ditjen Pajak sebagai institusi yang korup adalah hal yang tidak adil. Perbuatan satu atau dua oknum tersebut telah merusak citra aparatur Ditjen Pajak secara keseluruhan. Lalu, mengapa korupsi tersebut dapat terjadi, serta bagaimana penguatan sistem pengawasan terhadap fenomena ini?

Makanan kucing

Terjadinya korupsi dalam sektor perpajakan dapat disebabkan oleh kesalahan oknum aparatur pajak maupun kesalahan wajib pajak. Posisi wajib pajak akan menjadi lemah ketika mereka tidak memahami aturan perpajakan yang selalu mengalami perubahan dan pembaruan. Hal ini kemudian membuka peluang bagi oknum tidak bertanggung jawab untuk melakukan korupsi.

Di samping itu, lemahnya manajemen restitusi pajak, diskresi otoritas yang luas, sistem administrasi yang belum terintegrasi secara optimal, serta lemahnya integritas petugas pajak juga menjadi faktor terjadinya tindak korupsi dalam sektor perpajakan.

Dalam mencegah terjadinya korupsi dalam proses pemeriksaan pajak, penguatan sistem pengawasan menjadi hal yang penting dilakukan. Direktorat Jenderal Pajak perlu memperkuat sistem pengawasan, misalnya dengan menerapkan konsep social security number dan memiliki database yang lengkap, sehingga setiap SPT dapat diuji keakuratannya.

Sebelumnya, Ditjen Pajak telah melakukan upaya Pembinaan Kode Etik Pegawai serta mengeluarkan Peraturan Direktur Jenderal Nomor 7/PJ/2017 dan Surat Edaran Nomor 10/PJ/2017 tentang Pedoman Pemeriksaan Lapangan. Selain meningkatkan kepatuhan wajib pajak, peraturan tersebut juga bertujuan untuk menjaga integritas dan profesionalisme pemeriksa pajak serta meningkatkan kepercayaan dalam rangka pemeriksaan lapangan.

Baca Juga:  Jika Manajemen Care, Persoalan Eror Layanan Daring Pajak Pasti Bisa Diatasi (Lomba Menulis Artikel tentang Pajak)

Direktorat Jenderal Pajak telah berusaha meningkatkan sistem pengawasan dalam pemeriksaan pajak melalui peraturan yang mulai diberlakukan pada 21 April 2017 tersebut. Hal ini dibuktikan dengan adanya ketentuan bahwa pertemuan antara pemeriksa dan wajib pajak harus dilakukan di dalam ruangan khusus dengan alat perekam suara (audio) dan gambar (visual).

Selain itu, pemeriksa pajak juga harus didampingi oleh petugas yang ditunjuk oleh Kepala Unit Pelaksana Pemeriksaan. Hal ini bertujuan untuk memastikan bahwa prosedur pemeriksaan berjalan sesuai ketentuan, memberikan kepastian kepada wajib pajak, dan mengantisipasi terjadinya permasalahan di kemudian hari.

Namun, upaya pengawasan tersebut tidak cukup hanya dilakukan oleh Direktorat Jenderal Pajak. Dalam hal ini, peran wajib pajak juga diperlukan untuk menciptakan praktik pemeriksaan lapangan yang transparan dan terhindar dari tindak korupsi oleh oknum pemeriksa pajak.

Hal ini sejalan dengan Pasal 13 Peraturan Menteri Keuangan Nomor 199/PMK.03/2007 tentang Tata Cara Pemeriksaan Pajak. Terdapat beberapa hak yang dimiliki oleh wajib pajak selama proses pemeriksaan pajak. Salah satunya adalah mengajukan permohonan untuk dilakukan pembahasan oleh tim pembahas, apabila terdapat perbedaan pendapat antara wajib pajak dan pemeriksa pajak dalam pembahasan akhir hasil pemeriksaan.

Sinergi antara penguatan sistem pengawasan oleh Ditjen Pajak dengan pengawasan internal oleh wajib pajak harus dijalankan agar oknum pemeriksa pajak tidak memiliki celah untuk melakukan korupsi. Dengan begitu, kejahatan korupsi di sektor perpajakan dapat dicegah dan diminimalkan.

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