Siap-Siap Perubahan Aturan dalam Perpajakan

Reporter Amelia Putri; Editor Ahmad Haetami

Pemerintah bersama DPR sepakati RUU Harmoniasi Peraturan Perpajakan
Sumber: Dokumentasi Kementerian Ekonomi RI

Rancangan Undang-Undang Harmonisasi Peraturan Perpajakan (RUU HPP) yang digadang-gadang Menteri Keuangan Sri Mulyani Indrawati menguatkan reformasi administrasi perpajakan ini telah disepakati oleh pemerintah dan DPR RI dan  akan dilaksanakan pada 1 Januari 2022 mendatang.

Hal-hal yang akan mengalami perubahan di antaranya implementasi Nomor Induk Kependudukan (NIK) sebagai NPWP untuk Wajib Pajak (WP) orang pribadi, memperkuat posisi Indonesia dalam kerjasama internasional, dan memperkenalkan ketentuan mengenai tarif Pajak Pertambahan Nilai (PPN) final.

Selain itu, faktor kunci dalam optimalisasi penerimaan pajak yaitu perluasan basis pajak juga akan dapat diwujudkan melalui pengaturan kembali tarif Pajak Penghasilan (PPh) orang pribadi dan badan, penunjukan pihak lain untuk melakukan pemotongan, pemungutan, penyetoran, dan atau pelaporan pajak, pengaturan kembali fasilitas PPN, kenaikan tarif PPN, implementasi pajak karbon dan perubahan mekanisme penambahan atau pengurangan jenis Barang Kena Cukai.

Kebijakan ini memicu penolakan dari berbagai pihak. Salah satunya Partai Keadilan Sejahtera (PKS) yang menolak kenaikan PPN dari 10% menjadi 12%  dan PKS juga tidak setuju jika jasa kesehatan, pendidikan, pelayanan sosial bahkan kebutuhan pokok akan kena biaya tarif pajak. Selain itu, PKS menolak pengenaan pajak karbon sebagai wajib pajak pribadi.

Sedangkan Menteri Keuangan Sri Mulyani, menyatakan RUU HPP ini sengaja disusun oleh pemerintah untuk meningkatkan skala perekonomian Indonesia ke depan. Mulyani juga mengeklaim bahwa RUU HPP ini melindungi rakyat kecil dan pelaku usaha kecil menengah (UKM).

Ilustrasi penghitungan pajak
Sumber: Istockphoto.com

RUU ini pun turut menjadi perbincangan di kalangan Mahasiswa. Salah satunya mahasiswa Ekonomi UIN Jakarta Faruq Dhiyaulhaq,  mengatakan jika RUU HPP ini direalisasikan akan menjadi kabar baik bagi negara dan pengaturan pajak akan menjadi lebih optimal.

“Menurut saya wajar jika setiap ada kebijakan baru ada saja yang kontra. Namun, RUU HPP tujuannya sudah bagus, apalagi di masa pandemi. Indonesia tidak boleh kehilangan target sama pembangunan yang belum tercapai. Dan tentang penambahan layer pajak bagi orang kaya itu saya setuju, karena memang  butuh regulasi di situ.”

Hal lain disampaikan oleh mahasiswa Ekonomi UIN Jakarta Alif Riawan, yang menilai bahwa di balik sisi positif RUU HPP yang memberikan ruang luas bagi para pengusaha untuk berkembang, terdapat beberapa hal negatif yang bisa memberatkan masyarakat.

“Sebenarnya RUU HPP ini ditujukkan untuk memajukan perekonomian Indonesia yang masih tahap berkembang, jadi RUU HPP ini merupakan strategi jangka panjangnya. Namun, ada beberapa hal yang cukup memberatkan buat masyarakat, seperti hal-hal pokok yang seharusnya tidak kena pajak malah dikenakan pajak, di antaranya barang pokok, pendidikan, kesehatan dan masih banyak lagi. Lalu, Pajak Penghasilan (PPh) juga naik tentunya hal ini bakal memberatkan para pekerja karena penghasilan mereka yang dipotong pajak akan makin besar,” ungkapnya.


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