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Beberapa waktu yang lalu kita dikejutkan dengan berita yang mengabarkan beberapa kali oknum pegawai pajak tertangkap tangan oleh Komisi Pemberantasan Korupsi. Membaca berita itu, maka yang ada di dalam hati kita tentunya adalah bahwa sepertinya pegawai pajak tidak ada kapoknya, sepertinya para petinggi negeri ini sudah frustasi untuk menjadikan institusi ini bersih dan berwibawa.
Tidak bisa dipungkiri bahwa kasus kasus yang menimpa Direktorat Jenderal Pajak dan pemberitaan pemberitaan media massa yang dilakukan secara luas menjadikan kondisi Direktorat Jenderal Pajak saat ini dalam kondisi sulit. Pemahaman yang keliru dari masyarakat atas pemberitaan kasus kasus yang terjadi menjadikan masyarakat apatis bahkan antipati terhadap petugas pajak. kasus kasus pidana yang melibatkan beberapa oknum pajak, seolah olah menjadi sesuatu yang jamak, sesuatu yang biasa dilakukan oleh 32.000 petugas pajak yang tersebar di seluruh indonesia. Itulah buah dari kasus kasus yang terjadi di Direktorat Jenderal Pajak. Sungguh sangat memprihatinkan.
Disadari atau tidak, kita akan berada dalam kondisi yang sangat berbahaya bila Direktorat Jenderal Pajak selaku institusi yang diberi tugas untuk menghimpun penerimaan Negara melalui APBN sebesar 75% tidak dipercayai masyarakat. Dengan beranggapan bahwa semua pegawai pajak nakal, semua pegawai pajak tidak jujur dan uang pajak akan dikorupsi oleh pegawai pajak, maka secara otomatis akan menurunkan ketaatan masyarakat dalam membayar pajak. Kalau tingkat ketaatan menurun, dan sikap antipati dari masyarakat, terus dibiarkan atau bahkan dikembangkan melalui pemberitaan media yang tidak seimbang maka target penerimaan pajak akan terganggu. Bahkan secara ekstrem bisa mengakibatkan penerimaan negara anjlok. Implikasi penerimaan pajak yang tidak tercapai, akan mengakibatkan APBN tidak bisa dijalankan dengan sempurna, subsidi kepada masyarakat kurang mampu terhenti, subsidi biaya pendidikan, kesehatan juga akan terhenti dan akan meningkatkan masalah masalah sosial di masyarakat, seperti meningkatnya angka pengangguran, kemiskinan dan kriminalitas.Kemiskinan, tingkat kesejahteraan yang rendah dan Kondisi masyarakat yang buruk dapat menjatuhkan sebuah pemerintahan. Beberapa contoh akibat dari kasus kasus yang menimpa Direktorat Jenderal Pajak dapat disebutkan di sini, yaitu pada saat awal kasus pajak yang melibatkan pegawai pajak Gayus Tambunan, banyak pegawai pajak yang malu dan takut memakai atribut pajak diluar kantor. Kedua banyak pegawai pajak mengalami perlakuan yang tidak menyenangkan di masyarakat, demikian pula pada saat petugas pajak menjalankan tugasnya dalam rangka menghimpun penerimaan negara dari pajak.Tulisan ini dimaksudkan untuk memberikan informasi masukan, sekaligus untuk menjadikan pemikiran bersama perlunya kita menyusun kembali strategi dasar sistem pengelolaan perpajakan di Indonesia dengan selalu bersandar pada integritas, profesionalisme, pelayanan dan sikap militansi dari para pegawainya. Dan untuk itu, Direktorat Jenderal Pajak sebagai organisasi yang peranannya mencapai 75% di APBN harus dikondisikan agar “siaga senantiasa”, harus selalu menjaga kekompakan, integritas dan profesionalisme pada level yang tinggi. Dalam tulisan ini, saya juga ingin menekankan perlunya memberi rasa aman bagi aparatur pajak dalam menghimpun penerimaan negara melalui proteksi dan perlindungan hukum yang lebih kongkret. Penghimpunan uang negara melalui pajak tidak akan berjalan efektif, jika aparaturnya merasa terancam dan dimusuhi dalam melaksanakan tugasnya.
Komprehensif
Sudah saatnya sekarang ini, di era reformasi birokrasi, di era supremasi hukum, para kaum cerdik cendekia, pengamat masalah perpajakan, lembaga swadaya masyarakat, praktisi bidang ekonomi dan perpajakan, serta lembaga dan institusi yang terkait lainnya untuk duduk bersama-sama para pimpinan di Departemen keuangan dan di Direktorat Jenderal Pajak untuk mulai menyusun kembali konsep dasar sistem pengelolaan perpajakan di indonesia dalam format yang komprehensif. Komprehensif dalam arti, antara lain, mengandung makna keterpaduan dalam pelayanan, pemeriksaan dan penegakan hukum. Konsep pengelolaan perpajakan terpadu yang komprehensif di suatu negara yang mempunyai kekayaan dan potensi berlimpah dari sabang sampai merauke, dengan penduduk lebih dari 270 juta jiwa, dan dengan pulau yang lebih dari 17.000 buah yang letaknya berserakan.
Perlu dirumuskan ulang pula konsep dasar sistem pengelolaan sumber daya manusianya. Bagaimana membentuk postur pegawai pajak yang diharapkan untuk menunjang konsep tersebut. Bagaimana struktur kekuatan yang menunjangnya, sampai dengan di mana, kapan, mengapa, dan bagaimana pegawai pajak harus bertindak dan bagaimana pegawai pajak harus mengambil tindakan tegas kepada para pengemplang pajak. Keseluruhan dari itu, hendaknya format tersebut dapat berupa rencana strategis jangka panjang antara 10-20 tahun ke depan. Dengan demikian, dia tidak terganggu dengan silih bergantinya pimpinan yang terjadi pada setiap saat.
Sudah waktunya Direktorat Jenderal Pajak dibangun dengan sistem yang tetap, konsisten dan jelas , sebagai alat negara yang benar-benar profesional, berdedikasi dan militan. Di sisi lain, pembangunan kekuatan jangka panjang seyogyanya juga mengandalkan kepada sebesar-besarnya potensi yang telah dimiliki. Tenaga tenaga terdidik, terlatih dan berpengalaman yang ada saat ini, harus benar-benar dapat dimanfaatkan secara maksimal.
Kemauan yang keras, dalam hal ini, sangat menentukan keberhasilan kita membangun kekuatan, kewibawaan, dan kehormatan Direktorat Jenderal Pajak .
Penutup
Kita seharusnya yakin, apabila dipikirkan secara bersama, Direktorat Jenderal Pajak sebagai salah satu instrument perekonomian Negara yang memegang peranan sangat kritikal dan penting dapat tampil profesional. Direktorat Jenderal Pajak bersama dengan segala potensi yang dimilikinya serta hubungan yang baik dengan berbagai pihak pastilah akan dapat menjadi institusi Negara yang efektif dan diandalkan untuk menghimpun penerimaan Negara melalui pajak. (Artikel ini telah dimuat di koran Jakarta, pada 21 Juni 2013 dengan judul ” Membangun DJP yang Andal”)
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