Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak edan imur)
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
Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004
USU Repository © 2007
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.
Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004
USU Repository © 2007
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:
-
Tax Dispute
Settlement
Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004
USU Repository © 2007
( 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
Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004
USU Repository © 2007
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.
Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004
USU Repository © 2007
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:
-
Tax Dispute
Settlement
Ismantoyo Adi : Sengketa Pajak Dan Upaya Penyelesaiannya ( Studi Pada Kantor Pelayanan Pajak…, 2004
USU Repository © 2007