Kasus Pajak: Pemeriksaan Tanpa Penyampaian Surat Pemberitahuan Hasil Pemeriksaan

Pembahas                   : Imam Nashirudin, MM., AK., CA

Jenis Pajak                 : PPh Badan

Tahun/ Masa Pajak   : 2012

Koreksi Pemeriksa

Sesuai penjelasan pemeriksa dan sesuai Laporan Pemeriksaan diketahui bahwa :

Pemeriksa sudah membuat surat permintaan dokumen dengan nomor                                               S-40/II.1/WPJ.07/KP.0200/2013 tanggal 21 Januari 2013, namun sampai berkahirnya jangka waktu surat tersebut Wajib Pajak belum melengkapi dokumen-dokumen yang diperlukan dalam proses pemeriksaan, maka tim pemeriksa mengirimkan Surat Peringatan I Nomor S-23/I.1/WPJ.07/KP.0200/2013 tanggal 15 Februari 2013. Namun sampai tanggal berakhirnya Surat Peringatan I tersebut, Wajib Pajak belum juga melengkapi dokumen-dokumen yang diperlukan, maka tim pemeriksa mengirimkan lagi Surat Peringatan II Nomor S-54/I.1/WPJ.07/KP.0200/2013 tanggal 12 Maret 2013. Namun sampai tanggal jatuh tempo Surat Peringatan II tersebut (19 Maret 2013), Wajib Pajak juga belum memberikan semua dokumen yang diperlukan dalam proses pemeriksaan.

Berdasarkan fotokopi bukti  faksimile, Pemberitahuan Hasil Pemeriksaan Nomor : 329/WPJ.07/KP.0205/2013 tanggal 04 Mei 2013 telah dikirimkan pada tanggal 04 Mei 2013. Dan sesuai Berita Acara Ketidakhadiran Wajib Pajak dalam rangka pembahasan akhir hasil pemeriksaan, Wajib Pajak tidak hadir dalam pembahasan akhir yang dilaksanakan pada tanggal 17 Mei 2013.

Menurut Wajib Pajak

Wajib Pajak menyatakan pemeriksa telah semena-mena menetapkan pajak perusahaan dan menyatakan seharusnya hasil pemeriksaan dibatalkan demi hukum. Sesuai dengan ketentuan pasal 36 ayat 1 huruf d KUP, pemeriksaan yang dilaksanakan tanpa penyampaian surat pemberitahuan hasil pemeriksaan atau tanpa pembahasan akhir hasil pemeriksaan dangan wajib pajak, maka hasil pemeriksaannya batal. Wajib pajak juga menyatakan bahwa: Pengurus dan karyawan Wajib Pajak tidak pernah menerima Surat Pemberitahuan Hasil Pemeriksaan (SPHP) atas pemeriksaan pajak yang dilakukan oleh KPP.


  1. Dasar Hukum
    • Pasal 36 ayat (1) huruf d Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan beserta perubahan-perubahannya.
    • Peraturan Menteri Keuangan Republik Indonesiai Nomor 17/PMK.03/2013 tanggal 7 Januari 2013 tentang Tata Cara Pemeriksaan.
  1. Data dan Fakta

1)      Berdasarkan keterangan dari wajib pajak dan berdasarkan keterangan Pemeriksa yang telah dituangkan pada Berita Acara Pembahasan Sengketa, diperoleh data sebagai berikut :

    • Seluruh prosedur Pemeriksaan Lapangan telah dilakukan oleh Tim Pemeriksa dengan bukti surat-surat yang telah diterbitkan pada proses pemeriksaan.
    • Pemeriksa meyakini bahwa Wajib Pajak telah menerima Surat Pemberitahuan Hasil Pemeriksaan (SPHP) yang dikirimkan melalui faksimili karena setelah Surat Pemberitahuan Hasil Pemeriksaan tesebut dikirimkan/ difax, Pemeriksa melakukan konfirmasi via telepon ke Wajib Pajak dan telah diterima oleh pegawai Wajib Pajak (sekretaris) dan bukti hasil faksimili juga mengatakan “OK”. Disamping itu pengiriman Surat Peringatan I dan Surat Peringatan II juga dikirimkan melalui nomor faksimili yang sama dan diterima dengan baik oleh Wajib Pajak, terbukti dengan konfirmasi via telepon Wajib Pajak yang menanyakan mengapa terbit Surat Peringatan I dan Surat Peringatan II tersebut.
    •  Pemeriksa berpendapat bahwa pengiriman Surat Pemberitahuan Hasil Pemeriksaan melalui faksimili sudah sesuai denganpasal 41 ayat (2), Peraturan Menteri Keuangan Republik Indonesiai Nomor 17/PMK.03/2013 tanggal 7 Januari 2013, yang menerangkan SPHP dan dan daftar temuan pemeriksaan disampaikan oleh pemeriksa pajak secara langsung atau melalui faxsimile.
    •  Pemeriksa telah melakukan konfirmasi via telepon kepada Wajib Pajak setelah mengiriman Surat Pemberitahuan Hasil Pemeriksaan yang menekankan agar Surat Pemberitahuan Hasil Pemeriksaan tersebut ditanggapi dalam waktu 7 (tujuh) hari kerja.
    • Pada saat pembahasan akhir, Pemeriksa juga telah mengkonfirmasi ke Wajib Pajak yang diterima oleh Saudara Santo selaku Manajer Keuangan/ Pajak Wajib Pajak, namun tidak terdapat respon dari Wajib Pajak, terbukti Wajib Pajak tidak menghadiri pembahasan akhir dan tidak memberikan tanggapan tertulis.
    •  Pemeriksa menilai bahwa Wajib Pajak kurang kooperatif selama proses pemeriksaan. Hal ini dibuktikan dengan terbitnya Surat Peringatan I  dan Surat Peringatan ll, karena terdapat dokumen yang kurang diserahkan pada saat proses pemeriksaan. Wajib Pajak juga sulit dimintai keterangan yang detail terkait dengan proses pemeriksaan.

2)  Berdasarkan bukti faksimile dari KPP, pemeriksa telah menyampaikan Surat Pemberitahuan Hasil Pemeriksaan ke faksimili nomor (0XXX) 898XXXX dengan keterangan terkirim (OK). (Fotokopi bukti pengiriman faksimili terlampir)

3)  Pada kop surat Wajib Pajak, nomor faksimile Wajib Pajak adalah nomor (0XXX) 898XXXX, sehingga  Pembahas menyimpulkan bahwa Surat Pemberitahuan Hasil Pemeriksaan tersebut telah benar dikirimkam ke Wajib Pajak.

4)  Berdasarkan pasal 41 ayat (2), Peraturan Menteri Keuangan Republik Indonesiai Nomor 17/PMK.03/2013 tanggal 7 Januari 2013 tentang Tata Cara Pemeriksaan, salah satu cara pengiriman Surat Pemberitahuan Hasil Pemeriksaan adalah melalui  faksimili.

5)  Pemeriksa mengirimkan Surat Peringatan I dan Surat Peringatan II Nomor yang dikirimkan melalui faksimili nomor nomor (0XXX) 898XXXX dengan keterangan terkirim (OK) dan dapat diterima oleh Wajib Pajak, terbukti dengan Wajib Pajak memberikan tanggapan atas terbitnya Surat Peringatan tersebut.

6)  Sesuai Berita Acara Ketidakhadiran Wajib Pajak dalam rangka pembahasan akhir hasil pemeriksaan, Wajib Pajak tidak hadir dalam pembahasan akhir.

7)  Berdasarkan pasal 41 ayat (2), Peraturan Menteri Keuangan Republik Indonesiai Nomor 17/PMK.03/2013 tanggal 7 Januari 2013, maka Pembahas berkesimpulan bahwa pembahasan akhir hasil pemeriksaan dianggap telah dilaksanakan karena pemeriksa telah memberikan kesempatan untuk hadir sebagaimana tertulis pada surat pemberitahuan hasil pemeriksaan  dan Wajib Pajak tidak menggunakan hak tersebut karena tidak menghadiri pembahasan akhir tersebut.

8)  Berdasarkan uraian tersebut di atas, maka dapat diketahui bahwa penerbitan Surat Ketetapan Pajak sudah tepat


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