PENERAPAN ASAS ULTIMUM REMEDIUM DALAM PERPAJAKAN “Analisis Kasus Asian Agri Grup”

RIYADI, SE, Dr. Sulistiowati, S.H., M.Hum

2014 | Tesis | S2 Hukum

Sanksi dalam perundang-undangan perpajakan ada dua jenis, yaitu sanksi administrasi dan sanksi pidana. Sanksi administrasi terdiri dari sanksi bunga, sanksi denda, dan sanksi kenaikan. Sedangkan sanksi pidana yaitu sanksi penjara dan denda. Para pelaku bisnis memandang persoalan hukum pajak sebagai bagian dari hukum administrasi negara, seharusnya diselesaikan melalui cara-cara hukum administrasi, bukan hukum pidana. Walaupun demikian, dalam kasus tertentu, Direktorat Jenderal Pajak menerapkan sanksi pidana terhadap Wajib Pajak tertentu. Salah satunya dalam kasus Asian Agri Grup (AAG) dengan terdakwa Suwir Laut alias Liu Che Sui alias Atak yang didakwa melakukan tindak pidana ”menyampaikan surat pemberitahuan dan/atau keterangan yang isinya tidak benar atau tidak lengkap secara berlanjut” sesuai Pasal 39 Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. Penelitian ini bertujuan untuk mengetahui asas-asas penerapan ultimum remedium dalam perpajakan. Secara khusus, penelitian difokuskan dalam kasus Asian Agri Grup dengan terdakwa Suwir Laut alias Liu Che Sui alias Atak. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data tersebut dikumpulkan melalui penelitian lapangan dan kepustakaan dengan alat pengumpul data yaitu kuesioner, pedoman wawancara dan studi lapangan. Hasil penelitian menyimpulkan: pertama, bahwa hakim bukan sekedar pelaksana undang-undang saja (de normative) tetapi dimungkinkan bagi hakim untuk memberikan pertimbangan berdasarkan keyakinan hakim dan pengalamannya dalam masyarakat (de instrumentele), sehingga hakim dituntut untuk benar-benar berperan sebagai penegak hukum dan sekaligus keadilan sesuai dengan nilai-nilai dan rasa keadilan yang berkembang di kalangan masyarakat. Kedua, Hakim Mahkamah Agung RI berkeyakinan bahwa pintu-pintu penyelesaian secara administratif yang diatur dalam peraturan perpajakan mencerminkan penerapan asas ultimum remedium. Pintupintu penyelesaian secara administratif yang dimaksud Pasal 8 ayat (3) dan Pasal 44B Undang-Undang nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang- Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan.

Criminal law applicable taxation in Indonesia has adopted the principle of ultimum remedium. This principle requires the criminalization of acts performed last time after the other acts performed. Criminal penalties actual intent is not to imprison people but as a deterrent effect. Ultimum remedium associated with the problem of how to determine can not be convicted or sentenced an act committed intentionally or by negligence. Prior to the District Court, a criminal tax cases through a long process, which begins with IDLP analysis, preliminary evidence examination and investigation. In IDLP analysis process, analysts can only conclude that the particular taxpayer is not necessary but sufficient preliminary evidence examination conducted by the appeals officer Account Representative at the tax office or tax audit aimed to test compliance with tax obligations. Tax audit will result in tax assessments. The tax assessments in the taxpayer does not agree then it can file an objection process. After the verdict objection, the taxpayer can still take his right to appeal to the Tax Court. Start the issuance of an assessment is to Appeal Decision of the Tax Court takes no more than 2 (two) years and 6 (six) months. At the time of the initial investigations, taxpayers are given the right to complete the administrative duties. Taxpayers can express their own accord with a written statement regarding his actions untruth. Disclosure of this untruth regulated in Article 8 paragraph (3) of Law Number 28 Year 2007 on Third Amendment Act No. 6 of 1983 on General Provisions and Tax Procedures. This written statement must be signed by the taxpayer and shall be accompanied by: a. calculating the amount of the underpayment of tax actually payable in the format of the Tax Returns; b. Tax Payment Letter as proof of payment of the tax underpayment; and c. Tax Payment Letter as proof of payment of administrative sanctions such as a fine of 150% (one hundred and fifty percent). At the time of the inspection process of investigation, taxpayers are still given a chance to complete its obligations administratively. Taxpayers may apply in writing to the Minister of Finance to provide a copy to the Director General of Taxation to request the termination of the investigation under Section 44B of Law Number 28 Year 2007 on the Third Amendment Act No. 6 of 1983 on General Provisions and Tax Procedures. Minister of Finance submitted a letter of request to the Attorney General to terminate the investigation. The letter is accompanied by a request to terminate the investigation of reasons which include: a. consideration to the state revenue; and b. taxpayer's ability to pay off taxes and plus administrative sanctions such as a fine of 4 (four) times as referred to in Article 44B of Law Number 28 Year 2007 on the Third Amendment Act No. 6 of 1983 on General Provisions and Tax Procedure to guarantee payment in the form of an escrow account. The ways of the administrative settlement set forth in the tax laws reflect the application of the principle ultimum remedium. Unfortunately, for the case of the Asian Agri Group, taxpayers do not take advantage of one of the existing administrative way. Thus, there is no other reason for the tax authorities for coming up with a process of investigation to prosecution by the Attorney according the Code of Criminal Procedure.

Kata Kunci : Ketentuan Umum dan Tata Cara Perpajakan, Sanksi Perpajakan, Sanksi Administrasi, Sanksi Pidana, Ultimum Remedium