SENGKETA PAJAK DAN UPAYA PENYELESAIANNYA
( Studi Pada Kantor Pelayanan Pajak Medan Timur)
THESIS
Diajukan Untuk Memperoleh Gelar Magister Kenotariatan
Pada Program Studi Magister Kenotariatan
Program Pascasarjana Universitas Sumatera Utara
Oleh :
ISMANTOYO ADI
NIM : 027011029
PROGRAM PASCASARJANA
UNIVERSITAS SUMATERA UTARA
SENGKETA PAJAK DAN UPAYA PENYELESAIANNYA (STUDI PADA KANTOR PELAYANAN PAJAK MEDAN TIMUR)
I S M A N T O Y O A D I1 R U N T U N G S I T E P U2 B U D I M A N G I N T I N G3
SOLEMAN MANTAYBORBIR3 INTISARI
P e m u n g u t a n p a j a k d i I n d o n e s i a d i l a k u k a n o l e h Direktorat Jenderal Pajak beserta unit-unit kantor y a n g b e r a d a d i b a w a h n y a . D a l a m m e l a k s a n a k a n tugasnya, sengketa dapat timbul antara Direktorat J e n d e r a l P a j a k d e n g a n W a j i b P a j a k . M a s a l a h a k a n t i m b u l k e t i k a s e n g k e t a p a j a k t e r s e b u t , u p a y a p e n y e l e s a i a n n y a d i l a k u k a n t i d a k s e s u a i d e n g a n p e r a t u r a n p e r u n d a n g -u n d a n g a n d a n k e t e n t -u a n y a n g berlak-u. Unt-uk it-u perl-u diteliti terlebih dah-ul-u b e n t u k s e n g k e t a p a j a k y a n g a d a d a n u p a y a p e n y e l e s a i a n y a n g a k a n d i a m b i l . K e n d a l a d a p a t t e r j a d i d a l a m u p ay a p en y ele s a i a n s e n g k et a , u n t u k itu perlu juga diteliti kendala apa saja yang ada pada penyelesaian sengketa tersebut.
Meneliti masalah tersebut di atas, maka dilakukan p e n e l i t i a n y a n g b e r s i f a t d e s k r i p t i f a n a l i t i s d e n g a n m e t o d e p e n d e k a t a n y u r i d i s - e m p i r i s , y a n g d i l a k u k a n d i M e d a n d e n g a n l o k a s i p e n e l i t i a n d i K a n t o r P e l a y a n a n P a j a k M e d a n T i m u r , d e n g a n populasi sasaran adalah Wajib Pajak yang mengalami s e n g k e t a p a j a k . S a m p e l d i a m b i l d e n g a n m e t o d e s t r a t i f i e d r a n d o m
s a m p l i n g , d e n g a n n a r a s u m b e r petugas pajak.
1.
Mahasiswa Magister Kenotariatan Program Pascasarjana Universitas Sumatera Utara.
2.
Dosen/Ketua Magister Kenotariatan Program Pascasarjana Universitas Sumatera Utara.
3.
Hasil penelitian memberikan kesimpulan, bahwa b e n t u k s e n g k e t a t e r d i r i d a r i s e n g k e t a p a j a k m a t e r i a l d an s e n g k e t a p a j ak fo rma l . P e n y e l e s a i a n sen g k e ta pajak di lokasi penelitian secara garis b e s a r d i b a g i m e n j a d i d u a , y a i t u : p e n y e l e s a i a n y an g d i l a k u k a n se s u a i d e n g a n p er a tu ra n p er u n d an g - u n d a n g a n d a n k e t e n t u a n y a n g b e r l a k u ; d a n p e n y e l e s a i a n y a n g d i l a k u k a n t i d a k s e s u a i d e n g a n p e r a t u r a n p e r u n d a n g - u n d a n g a n d a n k e t e n t u a n y a n g berlaku. Penyelesaian yang dilakukan sesuai dengan p e r a t u r a n p e r u n d a n g - u n d a n g a n d a n k e t e n t u a n y a n g berlaku, pertama adalah yang dilakukan dengan m e n g a j u k a n P e r m o h o n a n K e b e r a t a n d a n / a t a u Permohonan Peninjauan Kembali; kedua adalah dengan mengajukan Banding dan/atau Gugatan ke Pengadilan P a j a k . S e d a n g k a n p e n y e l e s a i a n s e n g k e t a y a n g dilakukan tidak sesuai dengan peraturan perundangu n d a n g a n d a n k e t e n t u a n y a n g b e r l a k u a d a l a h y a n g dilakukan dengan mengajukan gugatan ke Pengadilan T a t a U s a h a N e g a r a . A d a p u n k e n d a l a y a n g t e r j a d i dala m peny elesaian sengketa dapat dibagi menjadi dua, yaitu kendala internal dan kendala eksternal.
S a r a n y a n g d a p a t d i b e r i k a n d a l a m p e n y e l e s a i a n sengketa pajak adalah wajib pajak perlu mengetahui dan memahami bentuk sengketa yang dihadapinya dan p i h a k f i s k u s a g a r m e l a k u k a n s o s i a l i s a s i t e n t a n g p e n y e l e s a i a n s e n g k e t a p a j a k k e p a d a m a s y a r a k a t Wajib Pajak. Mengatasi kendala dalam penyelesaian s e n g k e t a , d i s a r a n k a n a g a r f i s k u s m e m p e r h a t i k a n p e n g a l o k a s i a n s u m b e r d a y a m a n u s i a d a l a m peny elesaian sengketa di Kantor Pelay anan Pajak, d a n a g a r b e r s i f a t p r o a k t i f d a l a m p e n y e l e s a i a n s e n g k e t a t e r s e b u t . K e p a d a p i h a k w a j i b p a j a k d i s a r a n k a n a g a r m e m p e l a j a r i p e r a t u r a n p e r u n d a n g -u n d a n g a n d a n k e t e n t -u a n y a n g b e r l a k -u m e n g e n a i penyelesaian sengketa pajak dan agar melakukan pengadministrasian dokumen perpajakan dengan baik.
Kata Kunci : - Sengketa Pajak - Penyelesaian
TAX DISPUTES AND THE MEANS TO ITS SETTLEMENT (A STUDY AT MEDAN TIMUR TAX OFFICE)
I S M A N T O Y O A D I1 R U N T U N G S I T E P U2 B U D I M A N G I N T I N G3
SOLEMAN MANTAYBORBIR3 ABSTRACT
Tax collection in Indonesia is implemented by the Directorate General of Taxes and its subordinate tax offices units. In implementing the tasks, d i s p u t e s c o u l d o c c u r b e t w e e n t h e D i r e c t o r a t e General of Taxes and the Tax Payers. Problems could occur if the settlements of tax disputes are n o t i n c o m p l i a n c e w i t h t h e t a x a t i o n l a w s a n d r e g u l a t i o n s . T h e r e f o r e , i t i s n e c e s s a r y t o previously observe the type of existing disputes and the means to be taken for its settlement. O b s t a c l e c o u l d a l s o o c c u r i n t h e d i s p u t e settlement process, hence it is also necessary to observe the obstacles encountered in the settlement.
Observing the above-mentioned problems, a descriptive-analytical research with a method of empirical-juridical approach was conducted in Medan at Medan Timur Tax Office, and the target populations of the research were the tax payers in disputes. The samples were taken by using the stratified random sampling method, with the tax officers as sources.
The result of the research gives conclusions that the types of the disputes consist of material tax
1. Student of Postgraduate Notarial Programme University of Sumatera Utara.
2. Lecturer / Head of Postgraduate Notarial Programme University of Sumatera Utara. 3. Lecturer of Postgraduate Notarial Programme University of Sumatera Utara.
dispute and formal tax dispute. The settlements of tax disputes in the research location generally are divided into two types, the settlements that a r e i n c o m p l i a n c e w i t h t a x a t i o n l a w s a n d regulations; and the settlements that are not in compliance with taxation laws and regulations. The settlements that are in compliance with taxation laws and regulations first are the settlements that are performed by submitting a request for objections and/or request for review to the Tax O f f i c e . S e c o n d , a r e t h e s e t t l e m e n t s t h a t a r e performed by proposing an appeal and/or a claim to the Taxes Court. The dispute settlements that are n o t i n c o m p l i a n c e w i t h t a x a t i o n l a w s a n d regulations are performed by proposing tax claims to the State Administrative Court. The obstacles e n c o u n t e r e d i n t h e d i s p u t e s e t t l e m e n t c a n b e divided into internal and external obstacles.
T h e s u g g e s t i o n s f o r t h e s e t t l e m e n t s o f t a x disputes are the tax pay ers ought to know and understand the type of disputes they are facing and the tax officers also ought to socialize the t a x a t i o n l a w s a n d r e g u l a t i o n s c o n c e r n i n g t a x dispute settlement to the tax pay ers, so that there would not be any settlement performed not in compliance with taxation laws and regulations. O v e r c o m i n g t h e o b s t a c l e s i n t h e d i s p u t e settlement, it is suggested that the tax officers pay more attention to the allocation of the human resources in charge in tax dispute settlement at the Tax Offices and they ought to be proactive in the dispute settlement. It is also suggested that the tax payers ought to learn the taxation laws and regulations concerning tax dispute settlement and administer the tax documents well.
Keywords: - Tax Dispute - Settlement
