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Kewenangan Komwas Pajak Diperkuat
Ilustrasi : Gedung Kementerian Keuangan

JAKARTA, DDTCNews — Pemerintah memperkuat sekaligus mempertegas kewenangan dan menambah jumlah personel Komite Pengawas Perpajakan (Komwas Pajak) dengan menerbitkan Peraturan Menteri Keuangan (PMK) No.63/ PMK.09/ 2016 yang merevisi PMK No.54/ PMK.09/ 2008.

Dengan PMK 63 itu, Komwas Pajak yang semula hanya melakukan pengawasan terhadap pelaksanaan tugas instansi perpajakan atau sebatas pelaksanaan administrasi perpajakan, kini juga berhak melakukan pengawasan terhadap kebijakan perpajakan atau perumusan kebijakan perpajakan.

Kewenangan Komwas Pajak Diperkuat
Fokus
Literasi
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SIR THOMAS STAMFORD RAFFLES
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KAMUS KEPABEANAN
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TIPS PAJAK
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KAMUS KEPABEANAN
Data & Alat
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KURS PAJAK 26 JUNI - 5 JULI 2022
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STATISTIK CUKAI DUNIA
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STATISTIK KEBIJAKAN PAJAK
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KURS PAJAK 22 JUNI - 28 JUNI 2022
Komunitas
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PROGRAM PENGUNGKAPAN SUKARELA
Rabu, 29 Juni 2022 | 16:01 WIB
DDTC ACADEMY - EXCLUSIVE SEMINAR
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PROGRAM PENGUNGKAPAN SUKARELA
Selasa, 28 Juni 2022 | 20:01 WIB
UNIVERSITAS SUMATERA UTARA
Reportase
Perpajakan ID

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Kewenangan Komwas Pajak Diperkuat

A+
A-
14
A+
A-
14

Sejalan dengan penguatan kewenangan tersebut, lingkup pengawasan Komwas Pajak yang semula terbatas pada instansi pemungut pajak di pemerintah pusat dan daerah, kini meluas ke instansi yang merumuskan kebijakan perpajakan—misalnya Badan Kebijakan Fiskal (BKF) di pemerintah pusat.

Baca Juga: DJP Sebut PPS Beri Kesempatan Bagi WP Masuk Sistem Secara Sukarela

"Komwas Pajak berwenang meminta keterangan, data dan/ atau informasi pada instansi yang melakukan perumusan kebijakan perpajakan dan penyelenggara administrasi perpajakan; serta meminta data dan/ atau informasi pada pihak terkait lainnya," ungkap Menkeu Bambang PS Brodjonegoro dalam PMK 63 itu.

Selain penguatan kewenangan itu, PMK 63 juga mempertegas kewenangan Komwas Pajak di ranah bea dan cukai. Jika PMK 54 hanya menyebut istilah ‘perpajakan’—yang tentu saja termasuk bea dan cukai—maka pada PMK 63 jelas menyebut istilah bea dan cukai.

Dalam catatan DDTCNews, 5 tahun silam sempat muncul polemik tentang kewenangan Komwas Pajak dalam mengawasi pelaksanaan administrasi di bidang bea dan cukai. Saat itu, sejumlah politisi di DPR berpandangan bahwa Komwas Pajak tidak memiliki kewenangan masuk ke ranah bea cukai.

Baca Juga: Verifikasi Data Calon PKP, Pegawai Pajak Tinjau Lokasi WP Arsitektur

Adapun, untuk personel, Komwas Pajak yang semula beranggotakan 5 orang terdiri atas Irjen Kemenkeu dan 4 orang lain yang minimal 2 di antaranya bukan pegawai negeri, kini menjadi 7 orang. Anggotanya yakni Sekjen dan Irjen Kemenkeu, dan 5 orang lain yang minimal 4 di antaranya bukan pegawai negeri.

Dengan ketentuan terbaru itu, maka bila anggota Komwas Pajak yang dahulu lebih didominasi pegawai negeri (3:2), kini berbalik lebih didominasi oleh bukan pegawai negeri (3:4). Personel Komwas Pajak kini juga bisa menjabat maksimal 2 kali periode (2 x 3 tahun), dari yang sebelumnya hanya sekali.* (Bs)

Baca Juga: Implementasi Pajak Warisan dan Tarifnya di Negara-Negara Eropa
Topik : Komwas Pajak, Pajak, Kementerian keuangan, ditjen pajak

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