Tinjauan Hukum atas Peraturan Direktur Jenderal Pajak Nomor Per-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terhadap Beberapa Pekerja Bebas Tertentu

Abstract

ABSTRAK Penelitian ini meninjau Peraturan Direktur Jenderal Pajak Nomor PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terhadap beberapa pekerja bebas tertentu. Pembahasan dalam penelitian ini mencakup pembahasan terkait pengaturan mengenai Norma Penghitungan Penghasilan Neto terhadap terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter dan penerapan peraturan tersebut ditinjau dari Asas Kepastian Hukum terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter. Metode penelitian yang digunakan dalam penelitian ini berbentuk penelitian yuridis normatif dengan tipe penelitian deskriptif analitis. Pada penerapan Peraturan Direktur Jenderal Pajak PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto terdapat dua permasalahan yaitu perbedaan interpretasi peraturan antara Direktorat Jenderal Pajak dan Kantor Pelayanan Pajak Pratama yang menyebabkan dikeluarkannya press release dan surat edaran untuk permasalahan tersebut. Permasalahan kedua adalah masih terdapat adanya ketidaktahuan wajib pajak terhadap peraturan tersebut. Permasalahan pertama pada penerapan peraturan tersebut akan ditinjau dengan Asas Kepastian Hukum dalam hukum pajak. Hasil penelitian dalam skripsi ini bahwa pengaturan mengenai Norma Penghitungan Penghasilan Neto terhadap terhadap Wajib Pajak Profesi Penulis, Notaris, dan Dokter sudah diatur dalam Peraturan Direktorat Jenderal Pajak PER-17/PJ/2015 sesuai Klasifikasi Lapangan Usaha (KLU) masing-masing. Selanjutnya, bahwa terdapat ketidakpastian hukum dalam Peraturan Direktorat Jenderal Pajak PER-17/PJ/2015 tentang Norma Penghitungan Penghasilan Neto dikarenakan adanya surat edaran terkait peraturan tersebut. Kata kunci: norma penghitungan; pajak penghasilan; pekerja bebas ABSTRACT This research reviewed on the Regulation of the Director General of Tax No. PER-17/PJ/2015 on Norms of Net Income Calculation of several specific self-employment. The discussions in this research included discussion on the arrangement in the Regulation of the Director General of Tax No. PER-17/PJ/2015 towards Profession of Taxpayer like Writer, Notary, and Doctor and the implementation of the regulation based on the principle of legal certainty towards Taxpayer of Writer, Notary, and Doctor. The research method used in this research is in the form of normative-juridical research with descriptive-analytic research type. On the implementation of the Regulation of the Director General of Tax No. PER-17/PJ/2015, there are two problems which are the differences of interpretation in the regulation between Directorate General of Taxes and the Primary Tax Office which resulted in issuing a press release and a circular relating to the problem. The second problem is the ignorance of the taxpayer regarding the regulation. The first problem on the implementation of the regulation will be reviewed by the principle of legal certainty in the tax law. The result in this thesis is that the arrangement on Norms of Net Income Calculation towards Taxpayer of Writer, Notary, and Doctor Profession has been regulated in the Regulation of the Director General of Tax No. PER-17/PJ/2015 based on their Business Field Classification. Moreover, there is a legal uncertainty in the Regulation of the Director General of Tax No. PER-17/PJ/2015 caused by a circular letter related to the regulation. Keywords: calculation norm; income tax; self-employment