Cultural Design: Usulan Pengembalian Pajak Penghasilan Perseorangan dari Pemerintah kepada Wajib Pajak sebagai Hak Pensiun, Asuransi, Pendidikan, dan Saat Tidak Mendapatkan Pekerjaan di Indonesia
Michael Sega GumelarUniversitas Udayana, Universitas Surya, An1mage Research Division
Pajak merupakan kewajiban bagi setiap warga negara dan atau lembaga yang memiliki kategori masuk ke dalam wajib pembayar pajak. Pajak merupakan salah satu sumber pendapatan pemerintah, dan setiap orang adalah subjek bagi wajib pajak. Wajib pajak mulai muncul ketika seseorang subjek pajak memiliki kekayaan dan penghasilan dalam ragam dan bentuk apa pun dalam kategori terkena pajak.
Selama ini pemerintah gencar menyebarkan slogan “orang bijak bayar pajak” di mana pajak merupakan kewajiban setiap wajib pajak, dan membayar pajak merupakan langkah yang bijak agar tidak terkena sangsi dari pemerintah. Pemerintah bahkan mengingatkan setiap warga negara dan lembaga wajib pajak untuk selalu membayar pajak tepat waktu, beserta sangsi secara administratif dan atau pidana sesuai dengan kasusnya.
Membayar pajak, apa untungnya bagi si wajib pajak? Pernahkah terlintas pemikiran tersebut? Kemana penghasilan pajak dari rakyat selama ini digunakan oleh pemerintah? Tentu saja jawaban dari pemerintah sangat klasik. Pendapatan dari pajak digunakan untuk pembangunan sarana dan prasarana umum bagi warga, dan juga kepentingan pemerintah lainnya untuk kesejahteraan rakyat.
Hal ini dikuati oleh Undang-undang nomor 28 tahun 2007 pasal 1 ayat 1 dari pemerintah yang menyatakan “Pajak adalah kontribusi wajib rakyat kepada negara yang terutang, baik sebagai orang pribadi atau badan usaha yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat”. Hal tersebut dapat berlaku pada pajak kendaraan, pajak tanah, pajak rumah, pajak kekayaan lainnya yang nonpajak penghasilan.
Tetapi menjadi pertanyaan saat pemerintah mengambil pajak penghasilan perseorangan, di mana mengambil pajak penghasilan perseorangan kepada seorang wajib pajak, akan diikuti oleh hak yang diperoleh si wajib pajak tersebut.
Gumelar, M. (2018, July 6). Cultural Design: Usulan Pengembalian Pajak Penghasilan Perseorangan dari Pemerintah kepada Wajib Pajak sebagai Hak Pensiun, Asuransi, Pendidikan, dan Saat Tidak Mendapatkan Pekerjaan di Indonesia. An1mage Jurnal Studi Kultural, 3(2), 66-70. Retrieved from https://journals.an1mage.net/index.php/ajsk/article/view/109
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