Analisis Pemenuhan Kewajiban Pajak Penghasilan Wajib Pajak Kerja Sama Operasi

MANURUNG, GIDION SAMUEL (2022) Analisis Pemenuhan Kewajiban Pajak Penghasilan Wajib Pajak Kerja Sama Operasi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pengaturan mengenai perlakuan pajak penghasilan (PPh) atas Kerja Sama Operasi (KSO) mengacu pada S-323/PJ.42/1989 yang menegaskan bahwa KSO bukan merupakan subjek pengenaan PPh Badan, sehingga KSO tidak memiliki kewajiban PPh. Adapun pengenaan PPh Badan dikenakan pada masing-masing badan yang tergabung serta melakukan pembukuan masing-masing. Meskipun demikian, KSO wajib mendaftarkan diri untuk memperoleh NPWP untuk kepentingan pemotongan dan pemungutan. Selain itu, dalam peraturan perpajakan tidak terdapat aturan khusus yang mengatur mengenai bentuk KSO. Namun pada tahun 2020, Dirjen Pajak menerbitkan aturan baru, yaitu PER-04/PJ/2020. Dalam aturan tersebut, pengertian badan mengalami perluasan makna, yang secara ekplisit menambahkan bentuk KSO kedalam pengertian badan. Selain itu, aturan ini mengatur pemenuhan kewajiban perpajakan atas nama KSO. Tujuan penelitian ini adalah untuk mengetahui aspek PPh atas KSO (dengan meninjau PER-04/PJ/2020), perlakuan PPh yang tepat atas KSO, serta pemenuhan kewajiban PPh KSO dilapangan. Penelitian ini dilakukan dengan menggunakan metode kuantitatif yaitu dengan metode studi pustaka dan penelitian ke lapangan dengan melakukan wawancara serta observasi. Hasil penelitian menunjukkan bahwa terbitnya PER-04/PJ/2020 belum bisa menetapkan KSO sebagai subjek pengenaan PPh Badan sehingga tidak memiliki kewajiban PPh. Hal ini disebabkan karena secara strata hukum, PER-04/PJ/2020 belum memiliki kekuatan hukum yang cukup. Sehingga secara perlakuan dan pemenuhan kewajiban PPh, KSO masih mengacu pada ketetapan lama. Apabila ingin menetapkan KSO sebagai subjek pengenaan PPh Badan, Direktorat Jenderal Pajak harus merumuskan aturan khusus dalam peraturan perpajakan yang mengatur tentang pemajakan atas KSO, sehingga diharapkan dapat memberikan kepastian hukum./ The regulation regarding the treatment of income tax (PPh) for Cooperation Operations (KSO) refers to S-323/PJ.42/1989 which confirms that KSO is not the subject of imposition of Corporate Income Tax, so that KSO has no income tax obligations. The imposition of Corporate Income Tax is imposed on each of the incorporated bodies and conducts their respective books. Nonetheless, the KSO is obliged to register itself to obtain an NPWP for the purpose of withholding and collection. In addition, in the tax regulations there are no specific rules governing the form of KSO. However, in 2020, the Director General of Taxes issued a new regulation, namely PER-04/PJ/2020. In the rule, the definition of body undergoes an expansion of meaning, which explicitly adds the form of KSO to the understanding of body. In addition, this rule provides for the fulfillment of tax obligations on behalf of the KSO. The purpose of this study is to determine the aspects of income tax on KSO (by reviewing PER-04 / PJ / 2020), the treatment of income tax that is in accordance with the KSO system, as well as the fulfillment of KSO income tax obligations in the field. This research was conducted using quantitative methods, namely by the method of literature study and research into the field by conducting interviews and observations. The results showed that the issuance of PER-04 / PJ / 2020 could not determine KSO as the subject of the imposition of Corporate Income Tax so that it did not have income tax obligations. This is because in terms of legal strata, PER-04/PJ/2020 does not yet have sufficient legal force. So that in terms of treatment and fulfillment of income tax obligations, KSO still refers to the old provisions. If you want to establish KSO as the subject of imposition of Corporate Income Tax, the Directorate General of Taxes must formulate special rules in tax regulations that regulate taxation of KSO, so that it is expected to provide legal certainty.

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