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

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PEMERIKSAAN terhadap wajib pajak bermasalah rawan akan praktik suap dan gratifikasi. Mengapa? Jelas karena pemeriksaan dilakukan secara tertutup.

Hakikatnya, bila ada wajib pajak bermasalah,  tentu akan mendapatkan panggilan dari kantor pajak setempat untuk diperiksa. Proses pemeriksaan dilakukan para penyidik pajak di ruang pemeriksaan. Di ruang pemeriksaan itu, pihak yang hadir hanya terperiksa bersama kuasa hukumnya bila membawa pengacara, dan petugas pajak yang memeriksa.

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Tentu hal itu rawan akan praktik suap dan gratifikasi. Siapa yang bisa menjamin tidak akan terjadi deal-dealan untuk meringankan sanksi yang semestinya dikenakan kepada wajib pajak bermasalah?

Tidak adanya pihak lain yang bisa mengawasi proses penyelidikan dan penyidikan atas sebuah kasus dugaan kejahatan pajak, berpotensi besar terhadap munculnya kongkalikong antara terperiksa dan pemeriksa.

Namun, di sisi lain, memang Direktorat Jenderal Pajak mempunyai wadah khusus yang bertugas melakukan pengawasan, yaitu Inspektorat Pajak. Tugas inspektorat adalah melakukan pengawasan ke internal.

Tapi, apakah fungsi pengawasan inspektorat berjalan dengan baik dan maksimal? Untuk menjawab pertanyaan ini, idiom ‘jeruk makan jeruk’ tentu pas sebagai jawabannya. Seberapa besar kepercayaan masyarakat atas pengawasan yang dilakukan oleh Inspektorat Pajak terhadap pegawai pajak yang notabene masih dalam  korps yang sama.

Lantas, bagaimana agar potensi terjadinya praktik suap dan gratifikasi tersebut bisa diminimalkan dalam pengawasan dan penindakan di Direktorat Jenderal Pajak? Transparansi adalah solusinya.

Selama ini, Direktorat Jenderal Pajak terbilang jarang membuka informasi terkait penyidikan terhadap kasus-kasus wajib pajak bermasalah. Ketidakterbukaan itu dimaksudkan untuk menjaga kerahasiaan identitas wajib pajak yang diperiksa.

Di satu sisi, hal itu bisa dimaklumi karena bila dipublikasikan, dapat berdampak negatif terhadap wajib pajak terperiksa. Dampak negatif yang dimaksud bisa berupa bully dan tindakan berbau pidana oleh pihak lain terhadap wajib pajak terperiksa.

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Namun, di sisi lain, Direktorat Jenderal Pajak harus transparan. Mengapa? Karena Direktorat Jenderal Pajak wajib menjalankan good and clean governance, yaitu penyelenggaraan pemerintahan yang baik dan bersih.

Good and clean governance adalah suatu keharusan jika ingin membuktikan sebuah lembaga atau instansi pemerintah sudah terbebas dari praktik korupsi. Salah satu unsur dalam praktik good and clean governance ialah transparansi.

Kalau tidak transparan, walaupun Direktorat Jenderal Pajak berkoar-koar di media bahwa direktorat yang bernaung di bawah Kementerian Keuangan itu sudah bebas terhadap praktik pungutan liar (liar), siapa yang percaya? Operasi tangkap tangan (OTT) oleh Komisi Pemberantasan Korupsi (KPK) terhadap petugas pajak adalah buah dari ketidakterbukaan Direktorat Jenderal Pajak dalam hal pemeriksaan wajib pajak bermasalah.

Singkatnya, Direktorat Jenderal Pajak harus membuka diri agar masyarakat bisa mengkritisi kinerja para petugas pajak, baik dalam hal pelayanan maupun penindakan. Sebaliknya, selama Direktorat Jenderal Pajak alergi terhadap kritikan, berarti instansi pemerintah itu belum dapat dikatakan telah menjalankan good and clean governance.

Transparansi memanfaatkan teknologi

Belakangan, kita sering membaca di media cetak dan online serta melihat di media elektronik tentang usulan agar Direktorat Jenderal Pajak disapih dari Kementerian Keuangan. Tujuannya agar kinerja instansi yang mengurusi penerimaan negara dari sektor pajak itu bisa lebih cemerlang.

Ide tersebut memang bagus, namun tidak akan berhasil tanpa mengedepankan transparansi. Kita patut mengacungkan jempol terhadap sejumlah instansi pemerintah yang sudah mulai menjalankan transparansi dengan mengaplikasikan perangkat teknologi.

Contohnya, pembayaran denda atas tindakan langsung (tilang) oleh para pengendara kendaraan bermotor. Cukup melalui ATM, denda bisa dibayar tanpa harus bertemu dengan petugas terkait.

Lalu, pengaplikasian parkir meter yang digagas pada era pemerintahan Gubernur DKI Jakarta, Basuki Tjahaja Purnama. Seluruh penerimaan parkir masuk ke kas daerah karena penggunaan aplikasi teknologi memangkas upaya korupsi pungutan parkir jika dilakukan secara manual.

Di Mahkamah Agung, siapa pun kini bisa mengakses seluruh perkara yang telah diputus oleh lembaga peradilan tertinggi itu. Baik perkara pidana maupun perdata, bisa diketahui lewat laman Mahkamah Agung www.mahkamahagung.go.id.

Seharusnya Direktorat Jenderal Pajak bisa mencontoh hal itu. Memang, dalam hal pelayanan dan pemungutan pajak, Direktorat Jenderal Pajak telah menggunakan aplikasi daring. Tapi, terkait penindakan, Direktorat Jenderal Pajak belum transparan.

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Bisa dibayangkan, berapa banyak wajib pajak yang telah disidik oleh pemeriksa pajak dan berapa potensi kerugian negara akibat ulah wajib pajak nakal tersebut? Bagaimana dengan pengembalian uang negara atas pemeriksaan yang dilakukan petugas pajak terhadap wajib pajak terperiksa? Ini yang perlu diketahui publik.

Sejatinya, sebuah proses penyidikan akan berujung pada sebuah amar putusan. Dengan meniru transparansi yang dilakukan Mahkamah Agung, Direktorat Jenderal Pajak seharusnya juga bisa membuka dan mempublikasikan putusan-putusan yang telah dijatuhkan terhadap wajib pajak yang diperiksa.

Seperti yang dilakukan Mahkamah Agung, seluruh perkara yang telah diputus, bisa diakses oleh siapapun. Inilah bentuk transparansi yang dimaksud. Masyarakat, baik kalangan akademisi, lembaga swadaya masyarakat (LSM), dan perorangan bisa mengakses dan mempelajari sebuah putusan hukum yang telah ditetapkan.

Dalil-dalil yang dibangun oleh pemeriksa dan argmen-argumen yang disampaikan oleh pihak terperiksa, dibuka untuk diketahui publik. Di sisi lain, transparansi itu juga akan membuka akses kepada pers untuk terlibat melakukan monitoring.

Bagi wajib pajak terperiksa, juga mendapatkan manfaat dari transparansi tersebut. Misalnya, untuk sebuah putusan yang telah berkekuatan hukum tetap, tentu sudah jelas tanggung jawab yang harus dipikul oleh pihak terperiksa. Ini justru melindungi mereka dari tekanan pihak lain, sebab hukum telah menetapkan kewajiban-kewajiban yang harus mereka jalankan sesuai amar putusan.

Direktorat Jenderal Pajak pun ikut mendapatkan feed back  positif. Jika ditemukan kejanggalan pada sebuah putusan, publik tentu tidak tinggal diam. Kritikan yang membangun bisa disuarakan lewat media, bersurat langsung ke Direktorat Jenderal Pajak, maupun mengangkat temuan atas kejanggalan-kejanggalan tersebut di media sosial.

Apa susahnya bagi Direktorat Jenderal Pajak mengimplementasikan  hal itu? Let public watch. Tanpa transparansi, jangan pernah menganggap Direktorat Jenderal Pajak telah menjalankan good and clean governance. Selamat Hari Pajak.

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