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?

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:  Pengawasan Terintegrasi Berbasis Teknologi: Solusi Penguatan Pemeriksaan Bagi Wajib Pajak Badan Atas Kewajiban Perpajakannya (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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2,379 comments

    1. Sangat informatif dan efektif, membuka wawasan baru tntg sebab-akibat tindak pidana korupsi dr sudut pandang wajib pajak maupun pemeriksa pajak…

  1. Benar, terjadinya korupsi di sektor perpajakan seringkali disebabkan kurangnya pemahaman wajib pajak mengenai peraturan perpajakan yang terus mengalami pembaruan

  2. Artikel sangat relevan dan bahasanya mudah dipahami, jadi lebih mengerti kenapa tindak korupsi di sektor perpajakan rawan terjadi di Indonesia, dan penulis juga membeberkan pencegahan yang dapat dilakukan untuk menimalisir tindak korupsi. Terima kasih telah menulis artikel yang bagus ini.

  3. Terimakasih, artikelnya bermanfaat, dpt meningkatkan kesadaran dari sisi wajib pajak juga agar lebih concern terhadap peraturan perpajakan, sehingga mengurangi celah korupsi oleh oknum yang tidak bertanggung jawab

  4. Menurut penulis apakah integritas adl hal yg sangat penting? kemudian bagaimana cara meningkatkan integritas para petugas pajak?

    1. Integritas merupakan hal yang sangat penting karena berkaitan dengan kejujuran dalam bertindak (sesuai kode etik dan prinsip moral) terutama bagi petugas pajak.
      Berdasarkan informasi yag pernah saya baca (mohon maaf saya lupa sumbernya), Cara meningkatkan integritas petugas pajak salah satunya melalui penguatan budaya integritas yang berkaitan erat dengan efektivitas manajemen kinerja dan risiko.

  5. Betul sekali. Pegawai pemerintah, terutama oknum perpajakan memang sudah tidak bisa dipercaya. Sedih sy melihat kenyataan bahwa masih banyak pegawai pemeritah yang dengan tega melakukan tindak korupsi. Seandainya pemasukan negara tidak dikorupsi, negara kita ini bisa lepas dari jeratan hutang. Terimakasih kak, sukses selalu yaa..

  6. benar sekali, untuk mengatasi hal ini diperlukan sinergi pengawasan oleh Ditjen pajak maupun wajib pajak. Jika hanya salah satunya saja, masih memberikan peluang terjadinya korupsi oleh oknum-oknum tersebut.

  7. Memang benar di negara kita yang sudah merdeka ini masih saja banyak terjadi kasus korupsi. Apalagi dalam sektor perpajakan yang menjadi lahan subur bagi para koruptor. Dalam artikel ini dijelaskan masalah dan solusi yang tepat,serta bahasanya mudah dipahami.

  8. Menarik juga bila Ditjen Pajak mengadopsi konsep social security number, itu jg bisa mendorong ketaatan WP dlm membayar pajak

  9. Semoga saja pengawasan terhadap pemeriksaan pajak bisa terus ditingkatkan supaya hal serupa tidak terjadi lagi

  10. Setuju, masyarakat terkadang tidak taat pajak juga karena adanya oknum yang menciderai kepercayaan para wajib pajak

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