Kepastian hukum dalam pelaksanaan program pengungkapan sukarela sebagaimana diatur dalam undang-undang nomor 7 tahun 2021

Farhan, Reza (2022) Kepastian hukum dalam pelaksanaan program pengungkapan sukarela sebagaimana diatur dalam undang-undang nomor 7 tahun 2021. Masters thesis, Universitas Pelita Harapan.

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Abstract

Pasca Program Pengampunan Pajak (Tax Amnesty Jilid I) yang diatur oleh Undang-Undang Nomor 11 Tahun 2016, DJP dengan tegas memberikan “warning” bagi para Wajib Pajak bahwa tidak ada lagi program amnesti pajak setelah Program Tax Amnesty. Permasalahan mulai timbul ketika Pemerintah menetapkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang di dalamnya mengatur juga mengenai ketentuan mengenai Program Pengungkapan Sukarela, yakni sebagai program Tax Amnesty Jilid II. Program Tax Amnesty Jilid II ini dilakukan terlalu cepat setelah Tax Amnesty Jilid I, yang berarti bisa kontraproduktif terhadap kepastian hukum dan kepatuhan wajib pajak. Penelitian bertujuan membahas mengenai pelaksanaan Program Pengungkapan Sukarela ditinjau dari Teori Kepastian Hukum dan pengaruhnya terhadap tingkat kepatuhan sukarela Wajib Pajak. Penelitian ini berfokus pada penempatan kepastian hukum, penerapan pelaksanaan, serta bias antara urgensi tujuan awal dengan tujuan sesungguhnya atas pelaksanaan Program Pengungkapan Sukarela. Penelitian ini adalah penelitian kualitatif dengan jenis pendekatan konseptual. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah pelaksanaan Program Pengungkapan Sukarela berdasarkan teori yang digunakan belum memenuhi Teori Kepastian Hukum dan melemahkan tingkat kepatuhan Wajib Pajak oleh karena itu penelitian ini menyarankan Pemerintah setelah pelaksanaan Program Pengungkapan Sukarela menunjukan rasa keadilan yang nyata sehingga memberikan kepastian hukum dan meningkatkan kepatuhan bagi wajib pajak atas pelaksanaan Program Pengungkapan Sukarela. / Post Tax Amnesty Program (Tax Amnesty Volume I) which is regulated by Law Number 11 Year 2016, the DGT firmly gives a "warning" to the taxpayers that there is only a one-time opportunity to enjoy the tax amnesty program. The problems started to arise while the Government issued Law Number 7 Year 2021 concerning Harmonization of Tax Regulations which also regulates the Voluntary Disclosure Program, what is commonly called Tax Amnesty Volume II. This second round of Indonesia’s Tax Amnesty program came too soon after the first tax amnesty, meaning it could be counterproductive to legal certainty and taxpayer compliance. This research addresses the implementation of the Voluntary Disclosure Program in terms of the principle of legal certainty and its effect on the level of taxpayers’ voluntary compliance. This research focuses on the placement of legal certainty, the implementation itself, and the grey areas between the urgency of the initial goal and the actual purpose of the Voluntary Disclosure Program implementation. This research used qualitative with a conceptual approach. Qualitative data obtained through literature study and in-depth interviews. The result of this study is that the implementation of the Voluntary Disclosure Program based on the theory used legal certainty is not consistently implemented and reducing voluntary compliance. Thus, this research recommends the government after conducting the Voluntary Disclosure Program must shows a real fairness to enhancing legal certainty and enhancing voluntary compliance of taxpayer on the implementation of the Voluntary Disclosure Program.

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