SENGKETA PAJAK DAN UPAYA PENYELESAIANNYA ( Studi Pada Kantor Pelayanan Pajak Medan Timur)

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 PROGRAM SYUDI MAGISTER KENOTARIATAN MEDAN 2004 Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004 USU Repository © 2007

SENGKETA PAJAK DAN UPAYA PENYELESAIANNYA (STUDI PADA KANTOR PELAYANAN PAJAK MEDAN TIMUR) ISMANTOYO ADI1 RUNTUNG SITEPU2 BUDIMAN GINTING3 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 Pajak. Masalah akan 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 il a k u k a n ti d a k s e s u a i d e n g a n 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 berlaku. Untuk itu perlu diteliti terlebih dahulu 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 penyelesaian yang akan d i a m b i l . K e n d a l a d a p a t terjadi dalam upay a peny elesaian sengketa, untuk 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 esk rip ti f an al iti s dengan metode pendekatan yuridis-empiris, yang dilakukan di Medan dengan lokasi penelitian di 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 sengketa pajak. Sampel diambil dengan metode 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. 2. 3.

Mahasiswa Magister Kenotariatan Program Pascasarjana Universitas Sumatera Utara. Dosen/Ketua Magister Kenotariatan Program Pascasarjana Universitas Sumatera Utara. Dosen Magister Kenotariatan Program Pascasarjana Universitas Sumatera Utara.

Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004 USU Repository © 2007

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 material dan sengketa pajak formal. Penyelesaian sengketa 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 ang dilakukan sesuai dengan peraturan perundang- 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 penyelesaian yang dilakukan tidak 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 an 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 dalam penyelesaian 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 fiskus agar melakukan sosialisasi tentang 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 sengketa, disarankan agar fiskus memperhatikan 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 penyelesaian sengketa di Kantor Pelayanan Pajak, d a n agar bersifat proaktif dalam penyelesaian sengketa tersebut. Kepada p i h a k w a j i b p a j a k disarankan agar mempelajari 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 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) ISMANTOYO ADI1 RUNTUNG SITEPU2 BUDIMAN GINTING3 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 sp u t e s c o u l d o c c u r b et we en t h e Dir e cto rat e General of Taxes and the Tax Payers. Problems could occur if the settlements of tax disputes are n o t in co mp li an c e with th e ta x atio n l a w s an 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 Offi ce. Second, are th e settlemen ts that are 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 en co u n t e r e d i n t h e d isp u t e se t tle me 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 payers ought to know and understand the type of disputes they are facing and the tax officers also ought to socialize the tax atio n l a ws an d reg u lat io n s co n ce rn in g t ax dispute settlement to the tax payers, 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:

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Tax Dispute Settlement


SENGKETA PAJAK DAN UPAYA PENYELESAIANNYA ( Studi Pada Kantor Pelayanan Pajak Medan Timur)

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