Poernomo, Hadi (2021) Eksistensi single identity number dalam bank data perpajakan sebagai upaya hukum pencegahan tindak pidana korupsi. Doctoral thesis, Universitas Pelita Harapan.
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Abstract
Pajak merupakan sumber utama penerimaan negara yang terus menerus meningkat setiap tahun. Saat ini, tak kurang dari 82,5% penerimaan negara dari sektor pajak. Sampai dengan Agustus 2019, realisasi penerimaan pajak mencapai Rp801,16 triliun dari target Rp1,577,56 triliun atau sekitar 50,78%, persentase capaian ini masih lebih rendah apabila dibandingkan dengan realisasi Agustus 2018 yang mencapai Rp799,46 triliun atau sekitar 56,14%. Kebijakan selama ini, self assessment dalam laporan SPT, di nilai kurang memberikan data dan informasi yang akurat, karena tidak adanya data yang terintegrasi secara online sebagai Single Identity Number (SIN) sebagai Bank Data Perpajakan. Penelitian ini adalah penelitian dengan menggunakan jenis Normatif Juridis, dengan menggunakan Data Sekunder, yaitu ketentuan peraturan perundang-undangan, prinsip keterbukaan dan kebijakan pemerintah di bidang Perpajakan. Pendekatan yang digunakan adalah statute approach, comparative approach, case approach dan conseptual approach. Permasalahan dalam penelitian ini adalah: 1) Bagaimana pengaturan mengenai eksistensi single identity number, sebagai sistem menejemen informasi, didalam ketentuan peraturan perundang-undangan dibidang perpajakan di Indonesia?; 2) Bagaimana implementasi single identity number sebagai bagian dari Bank Data Perpajakan dapat digunakan sebagai strategi untuk mencegah tindak pidana korupsi di Indonesia?; dan 3) Bagaimana pengaturan mengenai single identity number dalam Bank Data yang ideal sebagai bagian dari strategi pencegahan tindak pidana korupsi di Indonesia?. Hasil penelitian menunjukan bahwa eksistensi SIN sebagai menejemen informasi perpajakan di Indonesia, diatur dalam UU No. 19 Tahun 2001 tentang Anggaran Pendapatan dan Belanja Negara (APBN) Tahun Anggaran 2002, Jo. Peraturan Pemerintah No. 45 Tahun 2013 tentang Tata Cara Pelaksanaan Anggaran Pendapatan dan Belanja Negara, Kemudian dimunculkan kembali dalam UU No. 28 Tahun 2007 tentang Perubahan Ketiga Atas UndangUndang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Jo. UU No. 9 Tahun 2017 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2017 tentang Akses Informasi Keuangan Untuk Kepentingan Perpajakan menjadi Undang-Undang. Berkaitan dengan implementasi SIN sebagai bagian dari bank data perpajakan belum terlaksana dan justru menciptakan korupsi yang sistemik. Selanjutnya, terkait dengan pengaturan eksistensi SIN dalam Bank Data Perpajakan yang ideal, masih terus diperjuangkan sampai eksistensi SIN dituangkan dalam Perubahan UU KUP. SIN sebagai Bank Data Perpajakan, dapat menghitung total pajak Wajib Pajak karena seluruh data transaksinya tersedia di Pusat Data/Sistem. Mekanisme inilah yang akan membuat penerimaan pajak tercapai. Tidak ada lagi celah Wajib Pajak menyembunyikan sesuatu atau aparat pajak bermain-main karena seluruh celah kecurangan dapat diketahui dengan mudah dengan mekanisme pencocokan di Pusat Data, karena menerapkan link and match data data finansial dan non finansial penduduk dapat dilihat oleh presiden dalam hitungan detik. / Tax is the main source of state revenue which gradually increased every year. Today, more than 82,5% of state revenue comes from taxes. Until August 2019, tax revenue has been realized Rp. 806,1 trillion from a target of Rp. 1,577,56 or around 57,8%, this achievement is still lower compared to August 2018 realization which accumulated Rp 799,46 trillion or around 56,14%. The current policy, the self-assessment method in the SPT report, has been perceived to give fewer data and less accurate information, this is because there is no online integration for Single Identity Number (SIN) as Taxation Data Bank. This research uses a juridical normative method that uses secondary data such as law code, openness principle, and government policy in taxation. The approach that will be used is statue approach, comparative approach, case approach, and conceptual approach. The problem formulation in this research are 1) What is the arrangement regarding a single identity number, as an information management system, in the provisions of the legislation in the field of taxation in Indonesia?; 2) How can the implementation of a single identity number as part of the Tax Data Bank be used as a strategy to prevent corruption in Indonesia?; and 3) What is the ideal setting for a single identity number in a Data Bank as part of a strategy to prevent corruption in Indonesia? The result shows that the existence of SIN as taxation information management in Indonesia regulated in Acts No. 19 Year 2001 about state budget in 2002, Jo. Government Regulation No. 45 of the Year 2013 about the method of state budgeting, then appeared again in Acts No. 28 Year 2007 about the third revision for Acts No. 6 Year 1983 on general regulations and the method of taxation. Jo. Acts No. 9 Year 2017 on Government Regulation in Lieu of Acts No. 1 Year 2017 about the accessibility of financial information in the light of taxation to become an Act. Regarding SIN implementation as part of Taxation Data Bank which has not been accomplished and it creates systematic corruption. Next, the regulations of SIN existence in ideal Taxation Data Bank are still being fought until SIN is included in KUP Laws. SIN as Taxation Data Bank can count taxpayers' paid tax because all of the transaction data are available in a central database or system. This type of mechanism will achieve tax income realization. There is no hole for taxpayers or tax officers to “hide” or “play” something because all the cheating holes will be identified easily by matching it to the central database because it implemented a link and match data between financial and nonfinancial data which can be seen by the president in a matter of second.
Item Type: | Thesis (Doctoral) | ||||||||||||
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Uncontrolled Keywords: | single identity number ; link and match ; pencegahan korupsi | ||||||||||||
Subjects: | K Law > K Law (General) | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law Current > Faculty/School - UPH Karawaci > Faculty of Law > Doctor of Law |
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Depositing User: | Users 22770 not found. | ||||||||||||
Date Deposited: | 25 Jan 2022 08:39 | ||||||||||||
Last Modified: | 16 Mar 2022 08:05 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/44817 |
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