Kelemahan Lembaga Keberatan Pajak

Abstract

Tax disputes can occur between taxpayers or tax insurers with the government, among others because of differences in the amount of tax payable. One of the legal efforts that can be taken by taxpayers in the event of a tax dispute is an "Objection" legal effort. This objection is essentially a legal effort that is outside the Tax Court to appeal for justice in a tax dispute. The problem, what weaknesses are there in the objection institutions that exist today. Some of the weaknesses in this tax objection institution include the position within the Directorate General of Taxes or precisely a unit/part that is part of the Tax Service Office (KPP) or the Tax Office. Its position under the Directorate General of Taxation is what has caused criticism from many parties, especially with regard to independence in deciding a case, the Independent is doubtful, there is a conflict of interest. Another disadvantage is the provision that contains a "threat" to taxpayers in filing objections, namely a fine of 50% of the amount of tax payable after deducting the amount of tax paid if the decision rejects the objection filed by the taxpayer or partially grants. Keywords: Objection, tax dispute, the taxpayer Abstrak Sengketa pajak dapat terjadi antara wajib pajak atau penanggung pajak dengan pemerintah , antara lain karena perbedaan penghitungan besarnya pajak yang terutang. Salah satu upaya hukum yang dapat ditempuh wajib pajak dalam hal terjadi sengketa pajak adalah upaya hukum “Keberatan”. Keberatan ini pada hakekatnya merupakan upaya hukum yang berada diluar Pengadilan Pajak untuk memohon keadilan dalam sengketa pajak. Permasalahanya, Kelemahan-kelemahan apa yang terdapat dalam lembaga keberatan yang ada saat ini. Beberapa kelemahan yang terdapat dalam lembaga keberatan pajak ini antara lain adalah kedudukannya yang berada di lingkungan Direktorat Jenderal Pajak atau tepatnya suatu unit/bagian yang merupakan bagian yang ada pada Kantor Pelayanan Pajak (KPP) atau Kanwil Pajak. Kedudukannya yang berada di bawah Direktorat Jenderal Pajak inilah yang menimbulkan kritikan dari banyak pihak khususnya berkaitan dengan keindependenanya dalam memutus suatu perkara, Keindependenanya diragukan, ada conflict of interest. Kelemahan lainnya adalah adanya ketentuan yang mengandung “ancaman” terhadap wajib pajak dalam pengajuan keberatan yaitu adanya denda sebesar 50 % dari jumlah pajak terutang setelah dikurangi jumlah pajak yang telah dibayar, apabila keputusan menolak keberatan yang diajukan wajib pajak atau mengabulkan sebagian. Kata kunci: Keberatan, sengketa pajak, wajib pajak

Improving Effectiveness and Efficiency of Tax Objection Process: Lesson Learned From Japan

“…There have been several studies that have discussed the effectiveness and efficiency of tax dispute resolution in Indonesia. Ispiyarso (2019), for example, found several weaknesses in tax objection institutions in Indonesia. On the other hand, Aritonang (2020), identified the causes of DGT's loss in tax disputes.…”

“…These findings are shown in Table 2. Ispiyarso (2019) argues that the high percentage of decisions on rejecting tax objections indicates that the institution handling the objection is not independent of the taxpayers' perspectives.…”

Storytelling Case Study: How to Win a Tax Dispute Against Tax Authority?

“…The tax objection decision can be in the form of the objection request being granted in a whole or a part (Rochaeti, 2012;Simandjuntak, 2014). DJP can also issue a decision in the form of completely rejecting the tax objection, even increasing the amount of tax to be paid (Asmorowati, 2011;Ispriyarso, 2019;Simandjuntak, 2014).…”

“…The tax court provides a decision on the appeal submitted by the taxpayer in accordance with the provisions of the Tax Court Law (Asriyani, 2017). Ispriyarso (2019) revealed that more than 40% of all appeals were granted by the Tax Court. If the tax appeal request is rejected or granted but only partially, the taxpayer is subject to administrative sanctions in the form of a fine of 100% of the total tax based on the appeal decision minus the amount of tax paid before filing an objection (Article 27, Law No.…”

“…On the other hand, Bwoga (2019) concludes that the various causes of taxpayers' non-compliance can be identified in various forms of differences, such as differences between accounting principles following the accounting standards and fiscal principles as regulated by Taxation Law. Ispriyarso (2019) researched weaknesses of tax objections institution. The research revealed several weaknesses in the tax objection agency, among others, its position in the DJP environment or rather a division that is part of the DJP Regional Office.…”