Diskursus tindak pidana pencucian uang dan korupsi dalam undang-undang pengampunan pajak

Saragih, Immi Ira Monalisa (2019) Diskursus tindak pidana pencucian uang dan korupsi dalam undang-undang pengampunan pajak. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Pelaku kejahatan pencucian uang cenderung menyamarkan uang hasil kejahatannya melalui berbagai instrumen bisnis, keuangan, pajak, dan sebagainya. Kebijakan pengampunan pajak memberi hak kepada semua segmen wajib pajak untuk mendeklarasikan dan/atau merepatriasi harta serta membayar uang tebusan sebagai pemulihan kewajiban pajaknya. Yang dideklarasi adalah berupa data dan informasi harta, yang bersumber dari kegiatan sah dan tidak sah. Hasil tindak pidana pencucian uang yang selama ini tersembunyi di luar negeri, dan telah berdurasi lebih dari 10 (sepuluh) tahun belum diproses secara hukum. Menurut beberapa kalangan, bisa saja data harta yang dilaporkan dari sumber kejahatan pencucian uang yang disembunyikan di luar negeri terutama di tax haven, direpatriasi ke Indonesia melalui instrumen pengampunan pajak, guna melegalkan hasil tindak pidana tersebut. Penelitian ini dilakukan dengan metode Normatif Empiris yaitu dengan menganalisa Peraturan Perundang-undangan, seperti Pasal 20, Pasal 21 Undang-undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pasal 4 Undang-undang Pajak Penghasilan (UU PPh), menyatakan objek pajak penghasilan adalah baik dari sumber hasil sah maupun tidak sah. Metode Empiris, dilakukan dengan menganalisa putusan korupsi Kartu Tanda Penduduk elektronik (e-KTP), Setyo Novanto, putusan tindak pidana pencucian uang dan tindak pidana korupsi, Ali Sadli, dan juga putusan tindak pidana pencucian uang hasil korupsi, Rochmadi Saptogiri. Selain itu, wawancara langsung dan tidak langsung, serta pengambilan data dari pihak terkait, dan perbandingan antara Indonesia dengan Italia, Afrika Selatan, India. Wajib Pajak yang telah mendapat pengampunan pajak, selama data dan informasi harta yang dilaporkan lengkap, dan jelas dari sisi perpajakan sudah selesai, tidak dikenai sanksi administrasi dan pidana perpajakan, walaupun petugas pajak dilarang memberi data pengampunan pajak untuk penyidikan namun undang-undang pengampunan pajak tidak melindungi wajib pajak pelaku tindak pidana pencucian uang, yang mendapat pengampunan pajak. Undang-undang pengampunan pajak tidak dapat mencegah asal-usul data dan informasi harta dari hasil tindak pidana pencucian uang. Harta dari hasil tindak pidana pencucian uang, tetap dapat diusut dan dirampas kembali oleh negara, berdasar undang-undang tindak pidana pencucian uang, dan undang-undang tindak pidana korupsi, meskipun data harta telah diikutkan dalam pengampunan pajak. Pada prinsipnya, sanksi pidana tidak dapat hapus, hanya karena telah membayar pajak, atau hanya karena telah mendapat pengampunan pajak. Perlu dibuat Undang-undang yang mengatur sanksi denda pajak dari uang pengganti yang dihitung berdasar nilai sekarang dari pelaku tindak pidana pencucian uang yang telah berkekuatan hukum tetap (inkracht), serta ius constituendum, Penulis memaparkan Indonesia perlu menerapkan teknologi digitalisasi, Big Data pajak sebagai solusi permasalahan terkait tindak pidana pencucian uang, tindak pidana korupsi, dan pajak paska pengampunan pajak. / Money launderers tend to disguise the money they have generated from the criminal activities by means of a variety of business, financial, and fiscal instruments. The tax amnesty policy has provided all taxpayers the opportunity to declare and/or repatriate their assets and pay redemptions as remedy for their tax obligations. What they should declare are information and data on their assets generated from both the legal and illegal activities and their moneys that have been hidden overseas for more than 10 (ten) years the tax with respect of which had never been legally reported. Some people say, it is possible that the reported assets and money generated from money laundering criminal activities, hidden overseas, especially in tax havens, are repatriated to Indonesia by taking advantages of the tax amnesty instruments for the purpose of legalizing them. This research was conducted by using the Empirical Normative method, by analyzing the applicable Laws and Regulations, such as Article 20, Article 21 of Law Number 11 of 2016 regarding Tax Amnesty. Article 4 of the Income Tax Law, provides for that the taxable incomes are incomes generated both from legal and illegal sources. Empirical method was employed by analyzing the decision on Setyo Novanto’s corruption case of electronic identity cards (e-KTP) both from the money laundering and corruption aspects, court decision on Ali Sadli’s money laundering and corruption cases as well as Rochmadi Saptogiri’s money laundering case of his corruption money. In addition, direct and indirect interviews, data gathered from relevant parties, and comparisons between Indonesia and Italy, South Africa, India have also been employed. Taxpayers who participate in the tax amnesty program, provided that they should declare complete data and information on their assets, and clearly settled for taxation purposes, will not be subjected to any administrative sanctions and tax penalties. Despite of the fact that the tax officials are prohibited from disclosing any tax amnesty data for criminal investigation purposes, the tax amnesty law does not protect the taxpayers participating in the tax amnesty program from their money laundering crime. The tax amnesty law can neither prevent the disclosure of the data and information on the origin of the properties nor the origin of the reported money. Assets resulting from money laundering may still be investigated and confiscated by the state, under the money laundering laws and corruption laws, even if they have been reported in tax amnesty program. In principle, the criminal consequences will not be annulled, just because they have paid taxes, or merely because they have been forgiven under the tax amnesty program. It is necessary to issue the laws regulating the tax penalties on the compensation money calculated based on the present value of the money laundered by the offenders the court order with respect of whom has had absolute full force in laws, and also ius constituendum, the dream laws. The author recommends that Indonesia needs to apply digital technology, Big Data of taxation as a solution for the problems related to money laundering, corruption, and post-tax tax amnesty.

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