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{"id":18623,"date":"2021-04-15T19:41:25","date_gmt":"2021-04-15T12:41:25","guid":{"rendered":"http:\/\/nusatax.com\/?p=18623"},"modified":"2021-06-20T19:41:51","modified_gmt":"2021-06-20T12:41:51","slug":"konsekuensi-atas-upaya-hukum-wajib-pajak","status":"publish","type":"post","link":"https:\/\/nusatax.com\/konsekuensi-atas-upaya-hukum-wajib-pajak\/","title":{"rendered":"Konsekuensi Atas Upaya Hukum Wajib Pajak"},"content":{"rendered":"[et_pb_section fb_built=”1″ _builder_version=”4.9.4″ _module_preset=”default”][et_pb_row _builder_version=”4.9.4″ _module_preset=”default”][et_pb_column _builder_version=”4.9.4″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.9.4″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n
Surat Perintah Untuk Hadir (SPUH) yang saya kirimkan baru-baru ini kepada wajib pajak sehubungan selesainya penelitian\u00a0 Keberatan direspon oleh wajib pajak dengan\u00a0 hadirnya direktur dan staff.<\/p>\n
Wajib Pajak sepenuhnya mengakui dan menerima bahwa bukti-bukti dilapangan tidak mendukung apa yang menjadi sengketa dan keberatan Wajib Pajak, walau kadang hati ini bertanya kenapa Pejabat Fungsional Pemeriksa menyarankan kepada wajib pajak untuk mengajukan Keberatan jika jelas-jelas keberatan wajib pajak pasti akan\u00a0 ditolak, kemungkinan pastinya demi memuaskan rasa ketidakpuasan Wajib Pajak\u2026\u00a0<\/span>![\"\"](\"https:\/\/l.yimg.com\/us.yimg.com\/i\/mesg\/emoticons7\/65.gif\")
<\/p>\nWajib pajak memahami sanksi yang akan dibayar karena merupakan aspirasi wajib pajak yang berkaitan dengan peningkatan keseimbangan hak dan kewajiban perpajakan bagi Wajib Pajak agar dapat melaksanakan hak dan kewajiban perpajakannya dengan lebih baik, namun ada yang salah! Maka, saya meluruskan perkiraan sanksi yang secara lisan disampaikan mengenai jumlah sanksi yang akan dibayar akibat dari ditolaknya keberatan wajib pajak.<\/p>\n
Estimasi Wajib Pajak atas\u00a0<\/span>perhitungan sanksi (keliru)<\/span>\u00a0<\/span>bahwa pengenaan sanksi 50%, menurut wajib pajak\u00a0 dikenakan berdasarkan perkalian Kurang Bayar minus\u00a0 yang dibayar serta sanksi administrasi, contoh perhitungan sebagai berikut (Dalam contoh ilustrasi ini wajib pajak hanya menyetujui sebesar Rp. 112.000.000,- dan telah dibayar saat mengajukan keberatan.) :<\/p>\n\n
DPP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Rp.\u00a0 2.850.000.000<\/address>\nPPh Pasal 26\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 Rp.\u00a0\u00a0\u00a0 570.000.000<\/address>\nKredit Pajak\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Rp.\u00a0\u00a0\u00a0 120.000.000<\/address>\nPPh Pasal 26 Kurang Bayar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 Rp.\u00a0\u00a0 450.000.000<\/address>\nSanksi Administrasi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Rp.\u00a0 162.000.000<\/address>\nSKPKB PPh Pasal 26\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp.\u00a0 612.000.000<\/address>\nWajib pajak berfikir dalam menghitung sanksi adalah sebagai berikut :<\/address>\nPPh Pasal 26 Kurang Bayar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 Rp. 450.000.000<\/address>\n(-) yang telah disetujui dan disetor\u00a0\u00a0 \u00a0 \u00a0 Rp. 112.000.000<\/address>\nDasar penghitungan sanksi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp. 338.000.000,-<\/address>\nSanksi 50%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 Rp. 169.000.000<\/address>\nMaka yang harus disetor menurut wajib pajak adalah Rp. 507.000.000.<\/address>\n\u00a0<\/address>\nNah, berdasarkan peristiwa di atas penulis merasa perlu menuliskan kembali tentang tata cara pengenaan sanksi dan penyetoran apabila Keberatan atau Banding wajib pajak ditolak atau diterima sebagian atau bahkan menambah\u00a0besarnya jumlah pajak yang masih harus dibayar dengan judul \u201cKonsekuensi Atas Keputusan Keberatan Dan Banding\u201d.<\/p>\n
Keputusan Keberatan<\/strong><\/p>\nSeperti kita ketahui bahwa Direktur Jenderal Pajak harus memberikan keputusan atas keberatan yang diajukan Wajib Pajak paling lama 12 (dua belas) bulan sejak saat diterimanya surat keberatan. Keputusan atas keberatan dapat berupa mengabulkan seluruhnya atau sebagian, menolak, atau menambah besarnya jumlah pajak yang masih harus dibayar.\u00a0 Apabila jangka waktu 12 (dua belas) bulan telah terlampaui dan Direktur Jenderal Pajak tidak memberikan suatu keputusan, keberatan yang diajukan tersebut dianggap dikabulkan dan Direktur Jenderal Pajak harus menerbitkan Keputusan keberatan paling lama 1 (satu) bulan sejak jangka waktu tersebut berakhir.<\/p>\n
Berdasarkan contoh kasus di atas, sengketa pajak yang menjadi dasar keberatan\u00a0<\/span>ditolak<\/span>\u00a0<\/span>dan mempertahankan produk pemeriksaan berdasarkan penelitian oleh tim peneliti di Kantor Wilayah DJP setempat. Sesuai dengan pasal Pasal 25 ayat (9) UU KUP\u00a0 dikatakan \u201cDalam hal keberatan Wajib Pajak ditolak atau dikabulkan sebagian, Wajib Pajak dikenai sanksi administrasi berupa denda sebesar 50% (lima puluh persen) dari jumlah pajak berdasarkan keputusan keberatan dikurangi dengan pajak yang telah dibayar sebelum mengajukan keberatan<\/em>\u201c. berdasarkan memori penjelasan berdasarkan contoh di atas maka pengenaan sanksi adalah sebagai berikut :<\/p>\n\n
DPP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 Rp.\u00a0 2.850.000.000<\/address>\nPPh Pasal 26\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Rp.\u00a0\u00a0\u00a0 570.000.000<\/address>\nKredit Pajak\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 Rp.\u00a0\u00a0\u00a0 120.000.000<\/address>\nPPh Pasal 26 Kurang Bayar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Rp.\u00a0\u00a0 450.000.000<\/address>\nSanksi Administrasi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 Rp.\u00a0 162.000.000<\/address>\nSKPKB PPh Pasal 26\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp.\u00a0 612.000.000<\/address>\nPengenaan Sanksi 50% sesuai pasal 25 ayat (9) UU KUP adalah sebagai berikut :<\/address>\nSKPKB PPh Pasal 26 YMH dibayar\u00a0 \u00a0 \u00a0\u00a0 Rp. 612.000.000<\/address>\n(-) yang telah disetujui dan disetor\u00a0\u00a0 \u00a0 \u00a0 Rp. 112.000.000<\/address>\nDasar penghitungan sanksi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp. 500.000.000,-<\/address>\nSanksi 50%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 Rp. 250.000.000<\/address>\nMaka yang harus disetor menurut wajib pajak adalah Rp. 750.000.000.<\/address>\n\u00a0<\/address>\nWajib pajak menjadi galau akibat estimasi yang salah atas kewajiban yang harus dibayar karena terdapat selisih yang signifikan perhitungan menurut perkiraan wajib pajak dengan ketentuan perpajakan Rp. 243.000.000,- (Rp. 750.000.000 dikurang Rp. 507.000.000,-).<\/p>\n
Hal yang sama berlaku pada keputusan Banding yang ditolak atau diterima sebagian sesuai Pasal 27 Ayat (5d) UU KUP yang mengatakan\u00a0<\/span>\u201cDalam hal permohonan banding ditolak atau dikabulkan sebagian, Wajib Pajak dikenai sanksi administrasi berupa denda sebesar 100% (seratus persen) dari jumlah pajak berdasarkan Putusan Banding dikurangi dengan pembayaran pajak yang telah dibayar sebelum mengajukan keberatan\u201d.<\/em><\/p>\nTata Cara Pelunasan<\/strong><\/p>\nDalam hal keberatan Wajib Pajak ditolak atau dikabulkan sebagian dan Wajib Pajak tidak mengajukan permohonan banding, jumlah pajak berdasarkan keputusan keberatan dikurangi dengan pajak yang telah dibayar sebelum mengajukan keberatan harus dilunasi paling lama 1 (satu) bulan sejak tanggal penerbitan Surat Keputusan Keberatan. Dan penagihan dengan Surat Paksa akan dilaksanakan apabila Wajib Pajak tidak melunasi utang pajak tersebut.<\/p>\n
…<\/p>\n
Sumber : https:\/\/nusahati.com\/2013\/03\/konsekuensi-atas-keputusan-keberatan-dan-banding\/<\/p>\n
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Wajib pajak memahami sanksi yang akan dibayar karena merupakan aspirasi wajib pajak yang berkaitan dengan peningkatan keseimbangan hak dan kewajiban perpajakan bagi Wajib Pajak agar dapat melaksanakan hak dan kewajiban perpajakannya dengan lebih baik, namun ada yang salah! Maka, saya meluruskan perkiraan sanksi yang secara lisan disampaikan mengenai jumlah sanksi yang akan dibayar akibat dari ditolaknya keberatan wajib pajak.<\/p>\n","protected":false},"author":3,"featured_media":18624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"categories":[14],"tags":[],"_links":{"self":[{"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/posts\/18623"}],"collection":[{"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/comments?post=18623"}],"version-history":[{"count":0,"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/posts\/18623\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/media\/18624"}],"wp:attachment":[{"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/media?parent=18623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/categories?post=18623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nusatax.com\/wp-json\/wp\/v2\/tags?post=18623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}