Penyitaan Atas Barang Bergerak Berupa Objek Bernyawa di Indonesia

INDRAPRASTA, HIJRAH YUMNA (2022) Penyitaan Atas Barang Bergerak Berupa Objek Bernyawa di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

International Accounting Standard (IAS) 41 menyatakan bahwa aset biologis termasuk hewan dan tumbuhan yang menghasilkan tambahan kemampuan ekonomis. Secara umum jumlah populasi hewan peternakan besar di Indonesia menunjukan peningkatan tren selama tahun 2014-2020. Perekonomian dalam bidang usaha pertanian dan peternakan ini tentu menjadi suatu potensi besar untuk meningkatkan produk domestik bruto (PDB). Pada aspek perpajakan, penyitaan atas aset berupa objek bernyawa sangat dimungkin dan merupakan salah satu cara yang memiliki potensi untuk mencairkan utang pajaknya jika dilihat dari pola perekonomian Indonesia yang mendukung adanya usaha dalam bidang agribisnis. Namun, ketidakpastian hukum serta kurangnya penjelasan terkait tindakan penagihan seperti adanya kesalahan representasi bahasa hukum akan menimbulkan gugatan atas tindakan penagihan pajak yang telah dilakukan. Berdasarkan fenomena yang terjadi dalam proses penagihan pajak dan menimbang perbandingan hukum yang ada di Indonesia, studi lebih lanjut mengenai proses dan pengaturan hukum tindakan penyitaan barang bergerak berupa objek bernyawa atas aset Wajib Pajak untuk keperluan pelunasan utang pajak dibahas dalam karya tulis ini. Untuk menjawabnya, dilakukan penelitian menggunakan scooping review dan interview kepada tiga orang praktisi serta satu orang akademisi dalam mengetahui potensi, hambatan, dan kepastian hukum penyitaan pajak atas objek bernyawa. Berdasarkan pengolahan data dan hasil analisis, karya tulis ini menyimpulkan bahwa terdapat potensi penyitaan pajak atas hewan khusus berdasarkan adanya suatu kepercayaan dan adat yang telah diatur secara jelas pada peraturan penyitaan pajak dan pelaksanaan lelang. Penelitian ini memberikan rekomendasi kepada praktisi pajak maupun bagi penanggung pajak berupa alternatif penyimpanan dan penyegelan barang sitaan objek bernyawa. / International Accounting Standard (IAS) 41 states that biological assets include animals and plants that provide additional economic capabilities. In general, the population of large livestock animals in Indonesia shows an increasing trend during 2014-2020. The economy in the field of agriculture and animal husbandry is certainly a great potential to increase gross domestic product (GDP). In the aspect of taxation, confiscation of assets in the form of animate objects is very possible and is one way that has the potential to disburse tax debts when viewed from the pattern of the Indonesian economy that supports businesses in the agribusiness sector. However, legal uncertainty and lack of explanation regarding collection actions such as misrepresentation of legal language will lead to lawsuits for tax collection actions that have been carried out. Based on the phenomena that occur in the tax collection process and considering the legal comparisons that exist in Indonesia, further studies on the legal process and regulation of the confiscation of movable goods in the form of animate objects on the assets of the Taxpayer for the purpose of paying off tax debts are discussed in this paper. To answer this, a research was conducted using a scooping review and interviews with three practitioners and one academician to identify the potential, obstacles, and legal certainty of tax confiscation on animate objects. Based on data processing and analysis results, this paper concludes that there is a potential for tax confiscation on special animals based on the existence of a belief and custom that has been clearly regulated in the tax confiscation regulations and the implementation of auctions. This study provides recommendations to tax practitioners and tax insurers in the form of alternative storage and sealing of confiscated animate objects.

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