REFORMASI HUKUM PERPAJAKAN DALAM UPAYA MENINGKATKAN PENERIMAAN DAN KEPATUHAN WAJIB PAJAK

Abstract

Reformasi hukum perpajakan di Indonesia baik dalam arti perubahan atau perbaikan merupakan kewajiban Pemerintah secara dinamis dan terus-menerus. Reformasi perpajakan ini dilatarbelakangi oleh kebutuhan mengurangi kesenjangan antara peningkatan penerimaan negara dan kepatuhan wajib pajak. Reformasi aturan perpajakan yang tegas, adil dan proporsional merupakan urgensi dalam penegakan pajak ke arah yang lebih responsif dan antisipatif, namun tetap harus sesuai dengan situasi politik hukum pada masanya. Reformasi hukum pajak ke arah reformasi birokrasi dan reformasi lima pilar utama yakni Organisasi, SDM, IT dan Basis Data, Proses Bisnis, dan Peraturan Perpajakan sehingga terjadi peralihan penekanan politik hukum reformasi perpajakan dimana pajak sebagai alat stimulus kepatuhan para wajib pajak bukan hanya sekedar meningkatkan penerimaan pajak secara materiil. Penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual ini membahas mengenai reformasi aturan perpajakan yang semakin mengarah pada penyederhanaan perpajakan secara final tapi tetap memperhitungkan faktor praktek perpindahan sistem perpajakan dari global ke schedule tax system. Penelitian ini mensarankan agar simplifikasi perpajakan diterapkan melalui aspek kebijakan, prosedur, administrasi, dan tata cara komunikasi antara wajib pajak dan fiskus, semuanya mengarah pada peningkatan kepatuhan, kontinuitas pemasukan negara, kemudahan partisipasi wajib pajak, peningkatan kemampuan bersaing, pengumpulan basis data wajib pajak dan kemudahan penerapan regulasi pajak.

Tax reform in Indonesia, either in the sense of amendment or restoration, is a dynamic and continuous obligation of the Government. This tax reform was motivated by the need to reduce the gap between increasing state revenue and taxpayer compliance. Tax law reform that are firm, fair and proportional is an urgency in tax enforcement to be more responsive and anticipatory, but still must be in accordance with the political and legal situation of its time. Tax reform towards bureaucratic reform and reform of the five main pillars, namely Organization, Human Resources, IT and Databases, Business Processes, and Tax Regulations so there is a shift in the political emphasis of tax reform law where taxes are a means of stimulus for taxpayer compliance, not just increasing revenue. tax materially. This normative legal research with a statutory approach and a conceptual approach discusses the reform of taxation rules that increasingly leads to final simplification of taxation but still takes into account the practice of moving the tax system from the global to the tax system schedule. This research recommends that the implementation of tax simplification through aspects of policies, procedures, administration, and communication procedures between taxpayers and tax authorities must lead to increased compliance, continuity of state revenue, ease of taxpayer participation, increased competitiveness, collection of taxpayer databases and ease of tax regulations implementation.