Pemerintah Tawarkan Diskon Pajak Revaluasi Aset Tanah dan Bangunan

MAPPI Jatim – Direktorat Jenderal (Ditjen) Pajak semakin antusias mengucurkan fasilitas diskon pajak bagi perusahaan. Kali ini, Unit Eselon I Kementerian Keuangan tersebut segera menurunkan tarif Pajak Penghasilan (PPh) Final atas revaluasi aktiva tetap dari 10 persen menjadi tiga persen di tahun ini.

Revaluasi adalah penilaian kembali aset tetap perusahaan yang diakibatkan kenaikan nilai aset tetap itu di pasaran atau karena rendahnya nilai aset tetap dalam laporan keuangan perusahaan akibat devaluasi dan lainnya. Aktiva tetap yang dapat direvaluasi meliputi, tanah, bangunan, dan bukan bangunan, dengan syarat tidak dimaksudkan untuk dialihkan.

Direktur Penyuluhan, Pelayanan dan Hubungan Masyarakat Ditjen Pajak, Mekar Satria Utama mengatakan, pihaknya menggunakan ide pengenaan tarif tax amnesty untuk kebijakan penurunan revaluasi aktiva tetap dari 10 persen menjadi 3 persen.

“Kami lebih mengambil ide pengenaan tarif PPh Final dalam usulan tarif tax amnesty. Tadinya dari 10 persen menjadi lima persen, tapi berubah kita buat tarif bertahap. Jika revaluasi bisa dilaksanakan tahun ini tarifnya bisa 3 persen,” ucap dia, hari ini.

Dijelaskan Mekar, Ditjen Pajak akan mengenakan tarif revaluasi aktiva tetap ini dalam tiga tingkatan. Apabila sanggup dilaksanakan pada dua bulan terakhir tahun ini (November-Desember), maka tarif PPh Final yang dikenakan tiga persen.

Lanjutnya, sedangkan jika direalisasikan pada Januari-Juni tahun depan, tarifnya menjadi lima persen dan meningkat lagi menjadi delapan persen pada Juli-Desember 2016.

“Jadi paket kebijakan ini kita percepat pelaksanannya, karena harapannya bisa keluar di paket kebijakan jilid III. Mudah-mudahan minggu ini atau pekan depan terbit karena sudah lama diusulkan,” terangnya.

Mekar mengaku, banyak Badan Usaha Milik Negara (BUMN) melakukan revaluasi aktiva tetap, seperti PT PLN (Persero) dan PT Kereta Api Indonesia (Persero). Kedua perusahaan pelat merah ini tertarik merevaluasi asetnya kembali, diantaranya tanah dan bangunan.

“Penurunan tarif ini diharapkan bisa membantu supaya leverage BUMN lebih bagus, perusahaan itu bisa mendapatkan tambahan modal dan menggerakkan perekonomian. Karena BUMN banyak menunggu kebijakan ini, mengingat mereka takut karena pajak yang tinggi untuk revaluasi, sementara mereka tidak punya uang,” jelasnya.

Dari fasilitas diskon pajak ini, Mekar menghitung, Ditjen Pajak akan mengantongi tambahan penerimaan dari PPh Final revaluasi aktiva tetap sebesar Rp 10 triliun pada 2015. Seperti diketahui, penerimaan pajak terancam shortfall Rp 120 triliun sehingga target penerimaan pajak diperkirakan hanya tercapai 91,6 persen.

“Kalau BUMN bisa melakukan revaluasi tahun ini dengan tarif tiga persen, akan ada penerimaan pajak masuk Rp 10 triliun. Sedangkan tahun depan, kami belum menghitungnya,” pungkas Mekar.

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