TAX EVASION
Mengapa terdapat praktik tax avoidance (penghindaran pajak) dan tax evasion (penggelapan pajak)?
Ada adagium kuno “tak seorang pun senang membayar pajak”, tapi semua sepakat bahwa pajak sangat penting dan bermanfaat bagi kepentingan publik. Apa yang disebut voluntary (sukarela) dalam perpajakan selalu berarti quasi-voluntary atau kesukarelaan yang timbul karena adanya paksaan oleh undang-undang dan harapan akan manfaat dari pembayaran pajak (Brautigam, 2008). Mengingat sifatnya yang naluriah, maka memahami konsep penghindaran pajak dan penggelapan pajak merupakan hal yang sangat penting. Penghindaran pajak hanya mungkin terjadi apabila ada ruang yang membuka penafsiran berbeda dalam undang-undang.
Apa perbedaan antara tax avoidance (penghindaran pajak) dan tax evasion (penggelapan pajak) ?
Tidak mudah membedakan kedua hal yang secara teknis sangat terkait erat. Kedua hal ini distinct but inseparable (dapat dibedakan meski sulit terpisahkan), terutama karena dipengaruhi kompleksitas hukum di negara yang bersangkutan (Palan dkk, 2008). Pada prinsipnya, tax planning (perencanaan pajak) bukan merupakan sesuatu yang keliru atau terlarang. Namun sebuah skema perencanaan pajak harus diuji apakah skema tersebut sesuai atau melanggar Undang-undang. Yang membedakan antara tax avoidance dan tax evasion adalah legalitasnya, yaitu tax avoidance bersifat legal, sedangkan tax evasion bersifat ilegal.
Dalam praktik, pengelompokan antara keduanya bergantung pada interpretasi otoritas pajak di masing-masing negara. Dapat disimpulkan bahwa yang membedakan suatu skema perencanaan pajak termasuk kategori tax avoidance atau tax evasion adalah legalitasnya, sedangkan dari sisi etis, kedua praktik ini sebenarnya bertentangan dengan maksud dari undang-undang.
Apakah yang dimaksud dengan Tax Avoidance?
Tax Avoidance (penghindaran pajak) berciri fraus legis, yaitu kawasan grey area yang posisinya berada di antara tax compliance dan tax evasion. Beberapa pihak mencoba mendefinisikan tax avoidance. Justice Reddy (dalam kasus McDowell & Co vs CTO di Amerika Serikat) merumuskan tax avoidance sebagai seni menghindari pajak tanpa melanggar hukum. Black’s Law Dictionary menjelaskan, tax avoidance adalah upaya meminimalkan beban pajak dengan memanfaatkan peluang penghindaran pajak (loopholes) dengan tidak melanggar hukum pajak.
Lebih lanjut, Organisation for Economic Co-operation and Development (OECD) mendeskripsikan bahwa tax avoidance adalah usaha wajib pajak mengurangi pajak terutang, meskipun upaya ini bisa jadi tidak melanggar hukum (the letter of the law), tapi sebenarnya bertentangan dengan tujuan dibuatnya peraturan perundang-undangan perpajakan (the spirit of the law).
OECD menyebutkan tiga ciri tax avoidance: (i) adanya unsur artifisial, yaitu berbagai rancangan skema yang tidak menjadikan tujuan ekonomi dan bisnis sebagai tujuan utama, (ii) kerahasiaan, yang merupakan ciri utama penghindaran pajak di era modern, dan (iii) tax avoidance sering memanfaatkan celah undang-undang atau menerapkan ketentuan hukum untuk tujuan-tujuan yang sebenarnya bukan maksud undang-undang.
Ronen Palan (2008) menyebutkan suatu transaksi diindikasikan sebagai tax avoidance apabila melakukan salah satu tindakan berikut : (a) Wajib Pajak (WP) berusaha untuk membayar pajak lebih sedikit dari yang seharusnya terutang dengan memanfaatkan kewajaran interpretasi hukum pajak; (b) WP berusaha agar pajak dikenakan atas keuntungan yang di-declare dan bukan atas keuntungan yang sebenarnya diperoleh; (c) WP mengusahakan penundaan pembayaran pajak.
Lalu, apakah yang dimaksud dengan Tax Evasion?
Tax Evasion (Tax Fraud) atau penggelapan pajak adalah tindakan yang dilakukan oleh wajib pajak untuk mengurangi jumlah pajak terutang atau sama sekali tidak membayarkan pajaknya melalui cara-cara ilegal. Rohatgi (2007) menyatakan bahwa tax evasion adalah niat untuk menghindari pembayaran pajak terutang, dengan cara menyembunyikan data dan fakta secara sengaja dari otoritas pajak, dan ini merupakan tindakan ilegal. Selain itu, Russo (2007) mendefinisikan tax evasion sebagai kondisi di mana wajib pajak menghindar untuk membayar pajak terutang tanpa menghindar dari kewajiban pajak sehingga hal ini melanggar ketentuan perpajakan.
Contoh umum penggelapan pajak misalnya wajib pajak tidak melaporkan sebagian atau seluruh penghasilannya dalam SPT atau membebankan biaya-biaya yang tidak seharusnya dijadikan pengurang penghasilan untuk tujuan meminimalkan beban pajak. Tindakan ilegal ini menyebabkan kerugian negara. Sebagian besar negara mengenakan sanksi administrasi dan sanksi pidana terhadap wajib pajak yang melakukan penggelapan pajak.
Apakah Indonesia sudah memiliki ketentuan tentang penghindaran pajak?
Untuk menangkal praktik penghindaran pajak, negara-negara membuat aturan dan kebijakan anti penghindaran pajak. Meski belum sempurna, Indonesia telah memiliki beberapa ketentuan anti penghindaran pajak, antara lain:
- Ketentuan anti thin capitalization, yaitu upaya wajib pajak mengurangi beban pajak dengan cara memperbesar pinjaman – bukan justru menambah modal – agar dapat membebankan biaya bunga dan mengecilkan laba. Hal ini diatur dalam Pasal 18 ayat (1) UU PPh dan Peraturan Menteri Keuangan (PMK) Nomor 169/PMK.03/2015 yang mengatur Penentuan Besarnya Perbandingan antara Utang dan Modal Perusahaan untuk Keperluan Penghitungan Pajak Penghasilan (Debt to Equity Ratio).
- Ketentuan mengenai Controlled Foreign Corporation(CFC) Rulesdi Pasal 18 ayat (2) UU PPh, yang mengatur kewenangan Menteri Keuangan menetapkan saat diperolehnya dividen oleh Wajib Pajak dalam negeri atas penyertaan modal pada badan usaha di luar negeri paling rendah 50%, selain badan usaha yang menjual sahamnya di bursa efek.
- Ketentuan tentang transfer pricing dalam Pasal 18 ayat (3) UU PPh yang mengatur kewenangan Direktur Jenderal Pajak untuk menentukan kembali besarnya penghasilan dan pengurangan serta menentukan utang sebagai modal untuk menghitung besarnya Penghasilan Kena Pajak bagi Wajib Pajak yang mempunyai hubungan istimewa.
- PER-43/PJ/2010 jo PER-32/PJ/2011 tentang Penerapan Prinsip Kewajaran Dan Kelaziman Usaha Dalam Transaksi Antara Wajib Pajak Dengan Pihak Yang Mempunyai Hubungan Istimewa.
- Ketentuan anti-treaty shopping, yang diatur dalam PER-62/PJ/2009 jo PER-25/PJ/2010 tentang Pencegahan Penyalahgunaan Persetujuan Penghindaran Pajak Berganda.
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