Inkonsistensi regulasi mengenai ketentuan pencantuman npwp dalam daftar nominatif sesuai pmk 02/pmk.03/2010

Prastowo, Daniel Adhi (2019) Inkonsistensi regulasi mengenai ketentuan pencantuman npwp dalam daftar nominatif sesuai pmk 02/pmk.03/2010. Masters thesis, Universitas Pelita Harapan.

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Abstract

Notwithstanding regulated under taxation act and with other particular tax regulations, the tax disputes have been raising between government and taxpayer. The disputes or conflicts ought to be reviewed further whether they are initiated by different understanding between government and public or tax payer, or caused by other issues such as unclear regulation or conflicting regulation. In this thesis, the researcher tried to discover the background of the dispute or disagreement through normative legal research method as well as examining tax court decision review number 63349/PP/M.IIB/l5/2015 in correlation with fiscal correction relating to requirement in providing third parties tax identification number attached in the Nominative List. The researcher compares article 6 (2) Minister of Finance Decree Number 02/PMK.03/2010 relating to Promotion Expense Deducted From Gross Income, particularly on Tax ID information requirement against article 2 (1) General Provisions and Tax Procedures Law Number. 28 year 2007 (KUP Law) as well as article 2 (2) Income Tax Law Number 36 year 2008. According to the research result, the statement in article 6 (2) Minister of Finance Decree Number 02/PMK.03/2010 showed an inconsistency for obligation regarding third party-ID Tax information. / Meskipun telah ditetapkan dan diatur dalam peraturan-peraturan tentang perpajakan namun dalam penerapannya masih ditemukan adanya perselisihan atau sengketa pajak antara wajib pajak dengan pemerintah, yaitu dalam hal ini adalah Wajib Pajak Badan dengan Dirjen Pajak atau fiskus. Sengketa-sengketa pajak tersebut harus ditelaah lebih jauh apakah semata-mata disebabkan oleh pemahaman yang kurang memadai atas peraturan yang berlaku, perbedaan penafsiran hukum atau karena adanya peraturan yang belum memberikan kejelasan dalam penerapannya. Dalam penelitian ini penulis mengkaji latar belakang sengketa pajak melalui putusan Pengadilan Pajak nomor 63349/PP/M.IIB/15/2015 dalam hubungannya dengan kewajiban bagi wajib pajak untuk mencantumkan Nomor Pokok Wajib Pajak dalam Lampiran Daftar Nominatif Biaya Promosi. Penulis melakukan penelitian dengan melakukan kajian isi peraturan pada Pasal 6 ayat (2) Peraturan Menteri Keuangan No. PMK 02/PMK.03/2010 kemudian membandingkan dengan isi pada Pasal 2 ayat (1) Undang-Undang No. 28 tahun 2007 tentang Ketentuan Umum dan Tatacara Perpajakan (KUP) dan dengan Pasal 2 ayat (2) Undang-Undang No. 36 tahun 2008 tentang Pajak Penghasilan, khususnya yang mengatur masalah kewajiban pencantuman Nomor Pokok Wajib Pajak dalam Daftar Nominatif Biaya Promosi. Dari kajian tersebut penulis secara implisit menemukan adanya inkonsistensi dalam kewajiban wajib pajak untuk mencantumkan NPWP pihak ketiga dalam Daftar Nominatif Biaya Promosi.

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