EVALUASI PEMBERIAN INSENTIF PERPAJAKAN DALAM RANGKA PENGEMBANGAN SUMBER DAYA MANUSIA DI INDONESIA (TINJAUAN ATAS SUPER TAX DEDUCTION VOKASI INDUSTRI)
Andini Lestari, Adrianto Dwi Nugroho, S.H., Adv LLM, LLD
2023 | Tesis | S2 ILMU HUKUM JAKARTA
Pembangunan sumber daya
manusia (SDM) menjadi salah satu agenda prioritas pemerintah Indonesia
sebagaimana tertuang dalam RPJMN tahun 2020-2024. Isu ini menjadi fokus
pemerintah, pasalnya angka tingkat pengangguran terbuka didominasi oleh lulusan
SMK atau Diploma, sedangkan pendidikan vokasi merupakan jenjang pendidikan yang
dipersiapkan menjadi tenga kerja yang unggul dan berdaya saing. Salah satu
penyebabnya karena adanya ketidaksesuaian antara kompetensi pendidikan peserta
didik vokasi dengan kebutuhan industri di dunia kerja, sehingga pemerintah
memberikan insentif pajak super tax deduction melalui PMK Nomor 128
Tahun 2019 sebagai daya tarik industri untuk bekerja sama mengembangan SDM
vokasi melalui kegiatan pemagangan.
Penelitian ini bersifat
normatif empiris. Jenis data yang digunakan adalah data primer dan data
sekunder. Pengambilan data primer diperoleh dengan studi lapangan melalui
wawancara dengan pihak-pihak perumus dan pelaksana kebijakan fasilitas pajak. Adapun pengambilan data sekunder dilakukan
melalui studi literatur, baik bahan hukum primer, sekunder, dan tersier.
Analisis data dilakukan dengan menggunakan metode kualitatif dan dijelaskan
secara deskriptif.
Berdasarkan
analisis dan pembahasan, maka dapat disimpulkan sebagai berikut: (1) Penerapan
kebijakan insentif pajak untuk industri vokasi belum berjalan efektif karena
(a) substansi hukum, ketidaksesuaian antara kompetensi kebutuhan industri dan
ketersediaan lembaga vokasi yang dibutuhkan oleh industri di wilayah tersebut
dengan lampiran PMK Nomor 128/PMK.03/2019, bentuk fasilitas pajak yang kurang
menarik, pemahaman regulasi yang rumit, aturan industri tidak boleh dalam
keadaan rugi fiskal; (b) struktur hukum, minimnya koordinasi antar lembaga
pelaksana kebijakan insentif pajak, belum terpenuhinya faktor kesiapan WP dalam
melaksanakan kebijakan insentif pajak; (c) budaya hukum, minimnya sosialisasi
oleh pemerintah, serta diketahui bahwa motivasi perusahaan dalam melaksanakan
kegiatan pemagangan bukan ingin mendapatkan insentif pajak. Adapun kebijakan insentif pajak vokasi
industri belum memenuhi asas ease of
administration. Oleh karenanya, pemerintah seharusnya (a) substansi hukum;
melakukan evaluasi kembali terkait pemetaan kompetensi yang mendapat insentif
pajak vokasi industri dengan kebutuhan industri, menerbitkan peraturan teknis,
menyediakan fasilitas non pajak (b) struktur hukum; meningkatkan koordinasi
antar lembaga (c) budaya hukum; pengaturan berkenaan dengan koordinasi antar
kementerian terkait untuk melaksanakan edukasi kepada Wajib Pajak.
Kata Kunci: Insentif Pajak,
Super Tax Deduction, Kegiatan Vokasi Industri
Improving the quality of human resources is one of the Indonesian
government's priorities as stated in RPJMN 2020-2024. This issue has become a
priority because the open unemployment rate is dominated by SMK or diploma
graduates, while vocational education prepares students to become competitive
workers. One of the reasons is because there is a mismatch between the
educational competence of vocational students and the needs of industry in the
field of work. Thus, the government provides tax incentives super tax deduction
through PMK Number 128 of 2019 to encourage companies to take part in and
support vocational institutes to improve the quality of human resources by
organizing apprenticeship.
This research is a combination of normative legal research and empirical
legal research. The types of data used are primary data and secondary data. The
primary data was obtained through interviews with the formulator and
implementer of tax facility policies. The secondary data was collected through
literature research that consisted of primary, secondary and tertiary legal
materials. The data was analysed using qualitative methods and explained
descriptively.
Based on the analysis and discussion, it can be concluded as follows: (1)
The implementation of the tax incentive for vocational industry policy has not
been effective due to (a) legal substance, incompatibility between the
competency needs of industry and the availability of vocational institutions
needed by industry in the region with attachment to PMK Number 128/PMK.03/2019,
forms of tax facilities that are less attractive, complicated regulations,
there is a rule stated that industry must not be in a state of fiscal loss; (b)
legal structure, lack of coordination between implementer of tax incentive
policies, WP readiness factors not yet fulfilled to implement the tax
incentives policy; (c) legal culture, minimum socialization by the government,
and it is known that the company's motivation in carrying out apprenticeship
activities is not to obtain tax incentives. The tax incentive of industrial
vocational policy does not yet fulfill the principle of ease of administration.
Therefore, the government should (a) have legal substance; carry out
re-evaluation regarding the mapping of competencies that receive industrial
vocational tax incentives, issue technical regulations, provide non-tax
facilities (b) legal structure; improve coordination between institutions of
implementer tax policies (c) legal culture; arrangements the rule regarding
coordination between relevant ministries to provide education to taxpayers.
Keywords:
Tax Incentives, Super Tax Deduction, Vocational Education Activities
Kata Kunci : Kata Kunci: Insentif Pajak, Super Tax Deduction, Kegiatan Vokasi Industri.