Abuse of power peraturan pelaksanaan perpajakan atas kegiatan sewa guna usaha dengan hak opsi

Daryono, Julius Wahyu (2022) Abuse of power peraturan pelaksanaan perpajakan atas kegiatan sewa guna usaha dengan hak opsi. Masters thesis, Universitas Pelita Harapan.

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Abstract

A lease transaction is one type of financing commonly used by the public. One type is a lease transaction with option rights where a leased capital item can be owned at the end of the contract period through the execution of option rights. The tax treatment of lease transactions with option (financial lease) and without option rights (operating lease) has different tax implications. Problems began to arise when the Ministry of Finance issued a Circular Letter of the Director-General of Taxes, an explanation derived from the Decree of the Minister of Finance (KMK) No. 1169/KMK.01/1991 stipulates a norm regarding tax treatment for financial lease transactions to be re-characterized to become an operating lease transaction, which has implications for the tax treatment. This study's objective is to provide an overview of the relevance of the existence of tax regulations regarding financial lease transactions in terms of aspects of applicable legal theories related to the formation of legislation. This research is qualitative research with a conceptual approach. The Qualitative data was obtained through literature study and in-depth interviews. The result of this research is that the tax implementation regulations for financial lease activities are contrary to the legal theories of the formation of laws and regulations so that it can cause legal conflicts between Tax Authority and Taxpayers. This study suggests the need to create a new law that is more proportional and relevant in tax treatment for financial lease transactions as a delegation of authority from Article 23 Income Tax Law and Value Added Tax. Keywords: Lease Transactions With Option Rights, Morality, Certainty, Positive Law, Law As a System / Transaksi sewa guna usaha (SGU) merupakan salah satu jenis pembiayaan yang lazim digunakan oleh masyarakat. Salah satu jenisnya ialah transaksi sewa guna usaha dengan hak opsi dimana sebuah barang modal yang di sewa guna usaha kan bisa dimiliki pada akhir periode kontrak melalui opsi pembelian. Perlakuan perpajakan baik transaksi SGU dengan hak opsi maupun tanpa hak opsi memiliki pendekatan perpajakan yang berbeda. Masalah mulai timbul disaat Kementerian Keuangan melakukan penerbitan Surat Edaran Direktur Jenderal Pajak yang merupakan penjelasan turunan dari Keputusan Menteri Keuangan (KMK) Nomor 1169/KMK.01/1991 yang menetapkan sebuah norma tentang perlakuan perpajakan bagi transaksi sewa guna usaha dengan hak opsi yang dapat dikarakteristikkan ulang ke dalam transaksi sewa guna usaha tanpa hak opsi yang tentu saja berimplikasi pada perlakuan perpajakannya. Penelitian ini bertujuan untuk memberikan gambaran konsep tentang relevansi keberadaan peraturan perpajakan mengenai transaksi sewa guna usaha dengan hak opsi ditinjau dari aspek teori-teori hukum yang berlaku terkait dengan pembentukan peraturan perundang-undangan. Penelitian ini adalah penelitian kualitatif dengan jenis pendekatan konseptual. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah peraturan pelaksanaan perpajakan atas kegiatan sewa guna usaha dengan hak opsi berseberangan dengan teori-teori hukum pembentukan peraturan perundang-undangan sehingga berpotensi menimbulkan konflik hukum antara Fiskus dengan Wajib Pajak. Penelitian ini menyarankan perlunya dibentuk sebuah peraturan perundang-undangan baru yang lebih proporsional dalam membidangi perlakuan perpajakan sewa guna usaha dengan hak opsi sebagai pendelegasian wewenang dari UU Pajak Penghasilan Pasal 23 serta Pajak Pertambahan Nilai. Kata kunci: Transaksi Sewa Guna Usaha Dengan Hak Opsi, Moralitas, Kepastian, Hukum Positif, Hukum Sebagai Sistem

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