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Pemeriksaan Bukti Permulaan

Bukti Permulaan
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Pemeriksaan bukti permulaan merupakan salah satu jenis pemeriksaan pajak. Jenis pemeriksaan ini berbeda dengan yang biasanya dilakukan oleh pemeriksa pajak terhadap Wajib Pajak yang umumnya bertujuan untuk menguji kepatuhan wajib pajak dan tujuan lainnya. Istilah pemeriksaan bukti permulaan sangat erat kaitannya dengan proses penyelidikan. Ketentuan pajak di Indonesia mulai mengadopsi lebih jauh jenis pemeriksaan ini pada saat Undang-Undang No. 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) berlaku.

Pada Pasal 43A ayat 1 UU KUP ditemukan bahwa Direktur Jenderal (Dirjen) Pajak berdasarkan informasi, laporan, pengaduan, dan data berwenang untuk melakukan pemeriksaan bukti permulaan sebelum dilakukan penyidikan tindak pidana di bidang perpajakan. Dalam UU KUP, disebutkan bahwa pemeriksaan adalah serangkaian kegiatan untuk menghimpun, mengolah data dan keterangan atau bukti yang dilaksanakan secara objektif dan profesional berdasarkan suatu standar pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dan/atau untuk tujuan lain dalam pelaksanaan ketentuan peraturan perundang-undangan perpajakan.

Definisi Bukti Permulaan

Sumber Gambar : pajak.com

Bukti Permulaan sendiri adalah keadaan, perbuatan, dan/atau berupa keterangan seperti tulisan dan benda yang dapat memberikan sebuah petunjuk mengenai adanya dugaan terjadinya suatu tindak pidana di bidang perpajakan yang dilakukan oleh siapapun yang berpotensi untuk menimbulkan kerugian terhadap pendapatan negara. Pemeriksaan bukti permulaan ini bertujuan untuk menegaskan bahwa terdapat bukti penyimpangan pajak yang dapat menjadi dasar untuk dilakukannya penyidikan tindak pidana dibidang perpajakan tersebut. Penyidikan dapat dilakukan apabila ditemukan indikasi penyimpangan pajak yang mengacu pada bukti permulaan.

Dapat disimpulkan bahwa pemeriksaan buku permulaan merupakan alat yang bertujuan untuk mengungkap  adanya dugaan terjadi tindak pidana perpajakan. Apabila terdapat adanya penyimpangan dan tindak pidana, maka kemudian akan ditindaklanjuti ke arah penyidikan. Sebaliknya apabila tidak ditemukan adanya penyimpangan atau tindak pidana, maka seluruh informasi, data, laporan, atau pengaduan tersebut tidak dapat menjadi alat bukti yang memberikan legalitas dugaan terjadinya tindak pidana perpajakan.

Dasar-Dasar Pemeriksaan Bukti Permulaan

Sumber Gambar : detik.net.id

Pemeriksaan Bukti Permulaan memiliki dasar – dasar pemeriksaannya yang tertuju pada beberapa hal dibawah ini :

  1. Informasi yang berisi keterangan secara lisan maupun tertulis yang dapat dikembangkan menjadi analisis untuk mengetahui ada atau tidaknya bukti permulaan tindak pidana dalam perpajakan.
  2. Data yang berisi kumpulan angka, huruf, kata, atau citra yang berbentuk seperti surat, dokumen, buku, atau catatan dalam bentuk elektronik maupun non elektronik yang dapat dikembangkan menjadi analisis untuk mengetahui ada atau tidaknya buku permulaan tindak pidana dalam perpajakan. Hal ini dilakukan untuk menjadi dasar pelaporan yang belum dianalisis.
  3. Laporan pemberitahuan yang disampaikan oleh individu maupun institusi karena hak atau kewajiban berdasarkan undang-undang yang berlaku terhadap pejabat yang memiliki wewenang tentang telah atau sedang atau diduga akan terjadi tindak pidana dibidang perpajakan.
  4. Pengaduan yang disertai permintaan oleh pihak yang bersangkutan kepada pejabat yang berwenang untuk melakukan tindakan menurut hukum orang pribadi atau badan yang telah melakukan tindak pidana di bidang perpajakan yang telah dirugikannya.

Ruang Lingkup pemeriksaan bukti permulaan ditentukan dalam surat perintah pemeriksaan bukti permulaan. 

Jenis Pemeriksaan Bukti Permulaan

Bukti Permulaan
Sumber Gambar : konsultanku.co.id

Jenis pemeriksaaan bukti permulaan terdiri atas dua jenis pemeriksaan, yaitu pemeriksaan terbuka dan tertutup. 

Pemeriksaan terbuka dilakukan secara terbuka terkait dengan permohonan pengembalian kelebihan pembayaran pajak seperti yang tertulis dalam Pasal 17B UU KUP. Pemeriksaan bukti permulaan secara terbuka dilakukan dalam jangka waktu 12 bulan sejak tanggal penyampaian surat pemberitahuan sampai dengan tanggal Laporan Pemeriksaan Bukti Permulaan. Adapun pemeriksaan buku permulaan secara tertutup dilaksanakan dalam jangka waktu 12 bulan sejak tanggal surat perintah pemeriksaan bukti permulaan diterima oleh petugas pemeriksa sampai dengan tanggal Laporan Pemeriksaan Bukti Permulaan. 

Ketentuan PMK Terbaru di 2022

Dalam tahun 2022, telah diterbitkan Peraturan Menteri Keuangan Nomor 177/PMK.03/2022 tentang Tata Cara  Pemeriksaan Bukti Permulaan Tindak Pidana di Bidang Perpajakan (selanjutnya disebut dengan PMK-177). PMK-177 ini berlaku pada tanggal 3 Februari 2023 atau dihitung dari 60 hari sejak tanggal diundangkan yaitu pada 5 Desember 2022. Dengan berlakunya PMK-177 ini, maka ketentuan sebelumnya, yaitu PMK-239/PMK.03/2014 dan PMK-18/PMK.03/2021, dicabut dan dinyatakan tidak berlaku.

Tujuan dari penerbitan PMK-177 ini adalah untuk menambahkan atau mengubah atau menyesuaikan ketentuan yang sudah ada sebagaimana dinyatakan dalam Siaran Pers Nomor S-67/2022 pada laman www.pajak.go.id. Terdapat masing-masing 5 (lima) hal terkait dengan penambahan dan pengubahan atau penyesuaian ketentuan. Adapun rincian ketentuan yang bersifat menambahkan meliputi :

  1. Pemberitahuan Hasil Pemeriksaan Bukper disampaikan paling lama satu bulan sebelum jangka waktu Pemeriksaan Bukper berakhir.
  2. Dalam rangka upaya ultimum remedium untuk memulihkan kerugian negara, meskipun telah terbit Laporan Pemeriksaan Bukti Permulaan, wajib pajak tetap dapat mengungkapkan ketidakbenaran perbuatannya dengan syarat mulainya penyidikan belum diberitahukan kepada penuntut umum, dan terhadap pengungkapan tersebut diterbitkan pemberitahuan perubahan tindak lanjut Pemeriksaan Bukper.
  3. Pengungkapan ketidakbenaran perbuatan yang harus melampirkan Surat Setoran Pajak atau sarana lain, keterangan sanksi berupa denda sesuai Pasal 8 ayat (3) UU KUP, yakni 100% dari jumlah pajak kurang dibayar atau lebih kecil dari aturan sebelumnya, yaitu 150% dari pajak kurang dibayar. 
  4. Surat Pemberitahuan (SPT) yang dilaporkan dan/atau dibetulkan setelah surat pemberitahuan Pemeriksaan Bukper disampaikan, SPT tersebut dianggap tidak disampaikan. 
  5. Pendelegasian wewenang dari Direktur Jenderal Pajak kepada Unit Pelaksana Penegakan Hukum atau Pejabat Administrator untuk beberapa hal, seperti menerbitkan surat pemberitahuan pemeriksaan, pemberitahuan perpanjangan jangka waktu pemeriksaan, dan lain lain

Sedangkan, yang sifatnya berupa pengubahan atau penyesuaian ketentuan, meliputi 5 hal sebagai berikut:

  1. untuk efisiensi waktu, jangka waktu perpanjangan Pemeriksaan Bukper diubah menjadi paling lama 12 bulan, yang sebelumnya adalah 24 bulan. 
  2. menyesuaikan bahwa pengungkapan ketidakbenaran perbuatan dapat dilakukan atas Pasal 38 atau 39 ayat (1) huruf c atau d UU KUP baik yang berdiri sendiri atau berkaitan dengan tindak pidana di bidang perpajakan seperti Pasal 39 ayat (1) kecuali huruf c dan d, Pasal 39 ayat (3), Pasal 39A, dan Pasal 43 UU KUP serta pasal 24 dan Pasal 25 UU Pajak Bumi dan Bangunan (UU PBB). 
  3. pemeriksaan bukper dapat dilakukan berdasarkan pengembangan dan analisis melalui kegiatan lain, yaitu kegiatan pengawasan, pemeriksaan, pengembangan Pemeriksaan Bukper, atau pengembangan penyidikan, dengan hasil berupa laporan yang memuat usulan Pemeriksaan Bukper. 
  4. Pemberitahuan Pemeriksaan Bukper dan pemberitahuan terkait lainnya harus disampaikan kepada orang pribadi atau badan yang dilakukan Pemeriksaan Bukper, bukan kuasa. 
  5. Untuk menyesuaikan perubahan sanksi administrasi pengungkapan ketidakbenaran menjadi 100%, pembayaran atas pengungkapan ketidakbenaran yang tidak sesuai keadaan sebenarnya diperhitungkan sebagai pengurang nilai kerugian pada saat penyidikan sebesar ½ (satu per dua) bagian dari jumlah pembayaran. Di peraturan sebelumnya 2/5 (dua per lima) bagian.

DisclaimerItulah sedikit pembahasan mengenai pemeriksaan bukti permulaan. Jika terdapat hal-hal yang ingin ditanyakan terkait dengan pemeriksaan bukti permulaan atau hal lainnya, Anda bisa menghubungi konsultan pajak terpercaya untuk mendapatkan informasi dan bantuan lebih lanjut demi memenuhi kewajiban perpajakannya melalui [email protected] atau melalui 081293795859

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