SWARNANEWS.CO.ID, PALEMBANG | Perluasan sektor usaha yang dapat menerima insentif pajak dalam rangka mengurangi beban ekonomi wajib pajak akibat wabah Covid-19 telah ditetapkan melalui Peraturan Menteri Keuangan (PMK) Nomor 44/PMK.03/2020 yang mulai berlaku pada tanggal 27 April 2020.
Direktorat Jenderal Pajak telah melakukan deployment system aplikasi online terkait perluasan sektor penerima insentif tersebut, sehingga dapat diakses oleh wajib pajak untuk menyampaikan pemberitahuan atau memperoleh surat keterangan yang diperlukan sebagai syarat untuk mendapatkan insentif pajak tersebut, mulai pada tanggal 2 Mei 2020 ini.
Hestu Yoga Saksama Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Direktorat Jenderal Pajak, mengatakan, pemenuhan persyaratan insentif pajak secara online dilakukan dengan login pada www.pajak.go.id dan menyampaikan pemberitahuan atau pengajuan surat keterangan yang tersedia pada menu Layanan – Info KSWP – Profil Pemenuhan Kewajiban Saya. Fasilitas berlaku sejak masa pajak pemberitahuan disampaikan atau saat surat keterangan diterbitkan hingga masa pajak September 2020.
Mengingat insentif pajak berdasarkan PMK Nomor 44/PMK.03/2020 ini diberikan untuk masa pajak April 2020 sampai dengan September 2020, sedangkan penerbitan PMK tersebut sudah mendekati akhir bulan April 2020 dan mempertimbangkan proses deployment system aplikasi online, maka DJP mengambil kebijakan melalui Surat Edaran Direktorat Jenderal Pajak Nomor SE-29/PJ/2020, bahwa insentif PPh Pasal 21 Ditanggung Pemerintah (DTP) dan pengurangan Angsuran PPh Pasal 25 tetap dapat dimanfaatkan oleh wajib pajak untuk masa pajak April 2020 dengan syarat :
Penyampaian pemberitahuan memanfaatkan insentif PPh Pasal 21 DTP telah dilakukan paling lambat tanggal 20 Mei 2020.
Penyampaian pemberitahuan memanfaatkan insentif pengurangan angsuran PPh Pasal 25 telah dilakukan paling lambat tanggal 15 Mei 2020.
Demikian juga wajib pajak dengan peredaran bruto tertentu yang dikenai PPh Final 0.5 % (UMKM) dapat memanfaatkan instentif PPh Final DTP untuk masa pajak April 2020 dengan mengajukan Surat Keterangan PP23 sebelum penyampaian laporan realisasi PPh Final DTP paling lambat 20 Mei 2020.
Penjelasan ini sekaligus sebagai koreksi atas Siaran Pers Nomor SP-19/2020 tanggal 30 April 2020 yang menyatakan bahwa pemberitahuan pemanfaatan insentif PPh Pasal 21 ditanggung pemerintah dan/atau pengurangan angsuran PPh Pasal 25 yang disampaikan sampai dengan tanggal 31 Mei 2020 tetap berlaku untuk masa pajak April 2020. (*)
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