PENATAAN KELEMBAGAAN DALAM PENAGIHAN UTANG PAJAK UNTUK OPTIMALISASI PENERIMAAN NEGARA

Pasal 23A UUD NRI Tahun 1945, pajak sebagai sumber penerimaan negara maupun sebagai pendapatan negara yang bersifat memaksa yang diperoleh antara lain melalui penagihan utang pajak. Sebagaimana diatur dalam Peraturan Menteri Keuangan Republik Indonesia Nomor 61 Tahun 2023 tentang Tata Cara Pelaksanaan Penagihan Pajak atas Jumlah Pajak yang Masih Harus Dibayar, Jurusita Pajak Negara sebagai garda terdepan penagihan seringkali mengalami
kendala ketika dibenturkan dengan kondisi Wajib Pajak yang mengalami Kepailitan. Permasalahan dalam penelitian ini adalah: (1) Mengapa praktik kelembagaan penagihan utang pajak dalam rangka penerimaan negara belum optimal, terutama dalam konteks Kepailitan dan Penundaan Kewajiban Pembayaran Utang (PKPU)? (2) Bagaimana regulasi kelembagaan penagihan utang pajak terkait Kepailitan dan Penundaan Kewajiban Pembayaran Utang (PKPU) saat ini? (3) Bagaimana penataan kelembagaan penagihan utang pajak akibat Kepailitan
dan Penundaan Kewajiban Pembayaran Utang (PKPU) untuk meningkatkan optimalisasi penerimaan negara? Penelitian ini menggunakan metode yuridis empiris yang dilakukan dengan meneliti data primer sebagai data utama didukung data sekunde. Data primer dengan melakukan wawancara di lapangan. Hasil penelitian menunjukkan bahwa: (1) Tindakan penagihan pajak ketika berhadapan dengan wajib pajak pailit belum berjalan optimal dipengaruhi oleh faktor internal:
Belum optimalnya lembaga penagihan pajak di bawah Direktorat Pemeriksaan dan Penagihan ketika berbenturan dengan permasalahan hukum di lapangan, karena fungsi penagihan pajak yang sudah lebih mengarah ke penegakan hukum.
Sedangkan faktor eksternal: resistensi dari penanggung pajak ditambah dengan kurangnya koordinasi dan kolaborasi antara Jurusita, Kurator, maupun Hakim Pengawas dalam penyelesaian sengketa utang pajak dalam Kepailitan.(2) Regulasi kelembagaan penagihan utang pajak khususnya kepada Wajib Pajak Pailit saat ini Peraturan Menteri Keuangan Nomor 135 Tahun 2023 tentang Organisasi dan Tata Kerja Instansi Vertikal Kementerian Keuangan dan juga Peraturan Menteri
Keuangan Nomor 184 Tahun 2020 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak, Jurusita Pajak Negara di level Kantor Pelayanan Pajak berada dibawah naungan Kanwil DJP dan juga Direktorat Pemeriksaan dan
Penagihan; Peraturan Menteri Keuangan Nomor 134 Tahun 2020 tentang Organisasi dan Tata Kerja Direktorat Jenderal Pajak tentang pemindahan Subdirektorat Penagihan ke Direktorat Penegakan Hukum. 3) Penataan kelembagaan Penagihan utang pajak yang ideal untuk meningkatkan optimalisasi penerimaan negara dilakukan secara komprehensif baik secara substansi
hukumnya, struktur hukumnya, dan juga kultur hukumnya.
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Based on Article 23A of the 1945 Constitution of the Republic of Indonesia, taxes as a source of state revenue or as state revenue of a mandatory nature obtained, among others, through tax debt collection. As stipulated in the Regulation of the Minister of Finance of the Republic of Indonesia Number 61 of 2023 concerning Procedures for the Implementation of Tax Collection on the Amount of Tax Still to be Paid, State Tax Bailiffs as the front guard of collection often experience obstacles when faced with the conditions of Taxpayers who are bankrupt. The problems in
this study are: (1) Why are the institutional practices of tax debt collection in the context of state revenue not yet optimal, especially in the context of Bankruptcy and Suspension of Debt Payment Obligations (PKPU)? (2) What are the institutional regulations for tax debt collection related to Bankruptcy and Suspension of Debt Payment Obligations (PKPU) at this time? (3) How is the
institutional arrangement of tax debt collection due to Bankruptcy and Suspension of Debt Payment Obligations (PKPU) to increase the optimization of state revenue?
This study uses an empirical legal method conducted by examining primary data as the main data supported by secondary data. Primary data by conducting interviews
in the field. The results of the study indicate that: (1) Tax collection actions when dealing with bankrupt taxpayers have not been running optimally influenced by internal factors: The tax collection institution under the Directorate of Audit and Collection is not yet optimal when it clashes with legal problems in the field, because the tax collection function is more directed towards law enforcement. While external factors: resistance from taxpayers coupled with the lack of coordination and collaboration between Bailiffs, Curators, and Supervisory Judges in resolving tax debt disputes in Bankruptcy. (2) The institutional regulation of tax debt collection, especially for Bankrupt Taxpayers, is currently the Regulation of
the Minister of Finance Number 135 of 2023 concerning the Organization and Work Procedures of Vertical Agencies of the Ministry of Finance and also the Regulation of the Minister of Finance Number 184 of 2020 concerning the Organization and Work Procedures of Vertical Agencies of the Directorate General of Taxes, State Tax Bailiffs at the Tax Service Office level are under the auspices of the Regional Office of the Directorate General of Taxes and also the Directorate
of Audit and Collection; Regulation of the Minister of Finance Number 134 of 2020 concerning the Organization and Work Procedures of the Directorate General of Taxes concerning the transfer of the Sub-Directorate of Collection to the Directorate of Law Enforcement. 3) The institutional arrangement of tax debt collection that is ideal for increasing the optimization of state revenue is carried out
comprehensively both in terms of legal substance, legal structure, and also legal culture.