MK Kabulkan Pembinaan Administrasi serta Pengadilan Pajak dialihkan ke Kemenkeu
JURNAL TIPIKOR— Mahkamah Agung (MK) memutuskan pembinaan organisasi, administrasi, dan keuangan Pengadilan Pajak yang saat ini dilakukan Kementerian Keuangan ke depan akan dialihkan ke Mahkamah Agung.
Dalam amar putusan perkara nomor 26/PUU-XXI/2023, Hakim Ketua MK Anwar Usman menyatakan pergeseran tersebut paling lambat dilaksanakan pada 31 Desember 2026.
“Menyatakan sepanjang frasa ‘Departemen Keuangan’ dalam Pasal 5 ayat (2) UU 14/2002 tentang Pengadilan Pajak bertentangan dengan UUD 1945 dan tidak memiliki kekuatan hukum mengikat sepanjang tidak dimaknai menjadi ‘Mahkamah Agung yang secara bertahap dilaksanakan selambat-lambatnya tanggal 31 Desember 2026’,” tulis amar putusan MK, pada Kamis (25/5/2023).
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Siang Ini, MK Putuskan Perkara Uji Materi UU Pajak
Untuk itu, Pasal 5 ayat (2) UU 14/2002 selengkapnya akan berbunyi, “Pembinaan organisasi, administrasi, dan keuangan bagi Pengadilan Pajak dilakukan oleh Mahkamah Agung yang secara bertahap dilaksanakan selambat-lambatnya tanggal 31 Desember 2026″.
Seperti diketahui, perkara tersebut diajukan oleh 3 pemohon, yakni Nurhidayat seorang Advokat, Allan Fatchan Gani Wardhana selaku dosen, dan Yuniar Riza Hakiki seorang Peneliti/Sekjen PSHK UII. Mereka menyoal salah satunya pasal Pasal 5 ayat (2) yang menyatakan bahwa Pembinaan organisasi,administrasi, dan keuangan Badan Penyelesaian Sengketa Pajakdilakukan oleh Departemen Keuangan. Ketentuan ini dinilai bertentangan dengan Ketentuan Pasal 24 ayat (1) dan ayat (2) UUD1945.
Hakim MK menilai Pengadilan Pajak merupakan bagian dari kekuasaan kehakiman yang masuk dalam lingkup peradilan di bawah Mahkamah Agung. Oleh karena itu, diperlukan one roof system atau satu atap di bawah MA.
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Selian itu, Pengadilan Pajak adalah bagian dari Pengadilan Tata Usaha Negara (PTUN). Dengan demikian, sudah seharusnya ada perlakuan yang sama untuk satu atap terhadap Pengadilan Pajak. Untuk itu, pembinaannya, baik secara teknis yudisial, organisasi, administrasi, dan keuangan, berada sepenuhnya di bawah kekuasaan MA tanpa campur tangan lembaga lain.
Sejarah Pengadilan Pajak Di Indonesia
Lembaga penyelesaian sengketa pajak pertama kali bernama Raad van Belastingzaken yang dibentuk sebelum Indonesia merdeka tepatnya pada tahun 1915. Pengadilan ini langsung di bawah Gubernur Jenderal. Kemudian sekitar tahun 1927 diubah menjadi Ordonantie tot Regelingv.h. Beroep in Belastingzaken yang diketuai Wakil Ketua Mahkamah Agung Hindia Belanda.
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Setelah Indonesia merdeka, berdasarkan aturan peralihan Undang-Undang Dasar (UUD) 1945 keberadaan Raad van Beroep voor Belastingzaken dinyatakan masih berlaku hingga tahun 1959. Lewat UU Nomor 5 Tahun 1959, Raad van Beroep voor Belastingzaken diubah menjadi Majelis Pertimbangan Pajak (MPP). UU ini menyatakan “Gouverneur der Provincie West Java” dalam pasal terkait “Regeling van hetberoep in belastingzaken” diganti dengan “Ketua Mahkamah Agung”. Dengan demikian UU ini mengatur bahwa yang melantik ketua dan para anggota MPP adalah Ketua Mahkamah Agung.
Seiring perkembangan zaman, MPP dianggap sudah tidak memadai lagi dengan kebutuhan dalam menyelesaikan sengketa pajak. Sehingga tahun 1997 Presiden dengan persetujuan DPR menetapkan UU Nomor 17 Tahun 1997 Tentang Badan Penyelesaian Sengketa Pajak (BPSP). Namun mengingat BPSP juga masih memiliki ketidakpastian hukum maka pada tahun 2002 Presiden dengan persetujuan DPR kembali menetapkan UU Nomor 14Tahun 2002 tentang Pengadilan Pajak.
Sejak berlakunya UU 17/1997 itulah terjadinya pergeseran kekuasaan pembinaan penyelesaian sengketa pajak, yang selama ini dipegang oleh Ketua Mahkamah Agung beralih ke Departemen Keuangan.
(Akurat.co)
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