Hak wajib pajak dalam mengajukan restitusi pajak pertambahan nilai sesuai dengan prinsip keadilan

Khouw, Nita (2019) Hak wajib pajak dalam mengajukan restitusi pajak pertambahan nilai sesuai dengan prinsip keadilan. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Pajak merupakan sumber utama dalam pendapatan APBN karena digunakan untuk membiayai pembangunan nasional guna mewujudkan kesejahteraan rakyat. Dalam pemungutan pajak telah terjadi perubahan sistem dari official assessment menjadi self assessment yang diterapkan Negara kepada rakyat hingga saat ini. Perbedaan kedua sistem tersebut yaitu dalam official assessment besarnya pajak terutang rakyat diperhitungkan dan ditentukan oleh Negara, sedangkan dalam self assessment Negara memberikan kepercayaan penuh kepada rakyat untuk menghitung, membayar, dan melaporkan sendiri pajaknya. Sejak awal 1984 Indonesia menerapkan UU No. 6 Tahun 1983 tentang Ketentuan Umum Perpajakan (KUP) yang mengatur sistem perpajakan di Indonesia. Sistem self assessment yang diterapkan dalam UU KUP tersebut dapat menimbulkan terjadinya Lebih Bayar pada Surat Pemberitahuan Tahunan (SPT). Atas hasil Lebih Bayar ini wajib pajak dapat mengajukan kompensasi atau restitusi. Pengajuan restitusi ini dianggap disetujui apabila wajib pajak telah menerima Surat Ketetapan Pajak Lebih Bayar (SKPLB) dari Dirjen Pajak. Namun, pengajuan restitusi pajak di Indonesia saat ini harus melalui prosedur pemeriksaan pajak yang membutuhkan waktu lama hingga 12 bulan untuk menerima Surat Ketetapan Pajak (SKP) terhitung sejak proses pemeriksaan tersebut dilaksanakan. Dari segi prosedur seharusnya proses restitusi dapat dibuat lebih sederhana lagi dengan memanfaatkan sistem aplikasi online seperti DJP Online yang saat ini sudah berjalan. Prosedur pemeriksaan juga seharusnya dapat memanfaatkan aplikasi yang sama untuk membuktikan dan memverifikasi data transaksi wajib pajak lebih bayar sehingga proses pemeriksaan tidak membutuhkan waktu lama. Hal ini bertujuan untuk menunjukkan sisi keadilan dan kepastian hukum bagi wajib pajak lebih bayar untuk memperoleh restitusi. Kebijakan baru mengenai pengkreditan Pajak Masukan seharusnya juga dipertimbangkan Pemerintah untuk mengantisipasi Lebih Bayar pada SPT. Melalui penyempurnaan sistem seperti itu maka kepercayaan wajib pajak kepada Negara akan meningkat, termasuk meningkatnya kesadaran wajib pajak untuk patuh dan taat menjalankan kewajiban sebagai wajib pajak. Kebijakan ini akan membantu peningkatan pendapatan Negara di sektor pajak. Tax is the main resource of State budget to fund national development for the welfare of the society. The system of tax collection has shifted from official assessment to the current self-assessment tax collection system. There are some differences between those systems, one of which is that in official assessment, the amount of tax liability is assessed ad determined by the State, while in self-assessment, the State completely trusts the taxpayers to calculate, pay and report their own tax liabilities. Starting from early 1984, Indonesia has stipulated the Act Number 6 of 1983 concerning Ketentuan Umum Perpajakan (KUP) or General Taxation Requirement that regulates the taxation system in Indonesia. The self-assessment tax collection as regulated in the KUP might lead to overpayment in Surat Pemberitahuan Tahunan (SPT) or Annual Tax Report. Taxpayers are allowed to request for the compensation or tax refund from this overpayment. The request for tax refund is accepted by the time taxpayers receive Surat Ketetapan Pajak Lebih Bayar (SKPLB) or the Notice of Overpayment Assessment from the Director General of Taxes. However, the request for tax refund should pass the tax audit procedure that takes up to 12 months before taxpayers receive Surat Ketetapan Pajak (SKP) or the Notice of Tax Assessment. The time-consuming tax audit procedure for tax refund can be made more efficient by utilizing online application system such as DJP Online. This application should also be implemented in the tax audit procedure to check and verify the transactional data related to overpayment in order to shorten the time required for tax audit process. The system can be made more efficient to promote just tax principles and legal certainty for taxpayers who made overpayment in receiving tax refund. A new policy regarding the crediting of Input tax should also be a concern for the government to anticipate SPT overpayment. Such well-improved system would increase the trust of taxpayers in paying their taxes, and improve the awareness of taxpayers to comply with the regulations and pay their tax liabilities properly. This policy would also help the State to obtain higher tax avenue.

Item Type: Thesis (Doctoral)
Creators:
CreatorsNIMEmail
Khouw, NitaNIM5920120001UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorIsmail, TjipNIDN317104503UNSPECIFIED
Thesis advisorKriekhoff, Valerine J.L.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: taxpayer ; tax refund ; overpayment ; tax examination ; value-added tax ; input tax ; output tax ; uu kup ; uu ppn
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
Depositing User: Nita Khouw
Date Deposited: 13 Feb 2020 10:55
Last Modified: 04 Sep 2020 07:28
URI: http://repository.uph.edu/id/eprint/7090

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