{"id":4595,"date":"2026-01-06T15:00:57","date_gmt":"2026-01-06T08:00:57","guid":{"rendered":"https:\/\/hng.co.id\/?p=4595"},"modified":"2025-12-21T15:30:11","modified_gmt":"2025-12-21T08:30:11","slug":"djp-soroti-penunggang-gelap-dalam-skema-restitusi-dipercepat","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/djp-soroti-penunggang-gelap-dalam-skema-restitusi-dipercepat\/","title":{"rendered":"DJP Soroti \u2018Penunggang Gelap\u2019 dalam Skema Restitusi Dipercepat"},"content":{"rendered":"

Penulis: Natalie Syaina<\/p>\n

\n

JAKARTA, HnG Insight \u2013 Direktorat Jenderal Pajak (DJP) menilai lonjakan restitusi pajak pada tahun ini turut dipengaruhi oleh maraknya \u2018penunggang gelap\u2019 dalam fasilitas restitusi dipercepat.<\/span><\/p>\n

Dirjen Pajak Bimo Wijayanto menyebut pihak yang dimaksud terutama adalah pengusaha kena pajak (PKP) berbasis <\/span>virtual office<\/span><\/i> dengan aktivitas usaha yang tidak konsisten dan terindikasi menggunakan faktur pajak fiktif.<\/span><\/p>\n

\u201cTidak semua, ya, tetapi ada<\/span> virtual office<\/span><\/i> yang keberadaan usahanya tidak konsisten dengan bisnis yang dia klaim sebagai bisnis dia. Kemudian kita telusuri, ternyata ada modus faktur TBTS, jadi fiktif lah,\u201d ujar Bimo, dikutip pada Minggu (30\/11\/2025).<\/span><\/p>\n

Bimo menjelaskan DJP tetap mendalami kasus tersebut tanpa menghambat hak restitusi bagi wajib pajak yang memenuhi ketentuan.<\/span><\/p>\n

Lebih jauh, terlepas dari penyalahgunaan fasilitas restitusi dipercepat, Bimo menilai faktor paling dominan di balik peningkatan restitusi adalah perubahan perlakuan perpajakan atas batu bara setelah ditetapkan sebagai barang kena pajak (BKP) melalui UU Cipta Kerja yang mengubah ketentuan dalam UU PPN.<\/span><\/p>\n

Dengan status tersebut, ekspor batu bara dikenai PPN 0%, sehingga pajak masukan terkait kegiatan ekspor dapat dikreditkan oleh eksportir.<\/span><\/p>\n

\u201cKetika batu bara menjadi BKP berdasarkan UU Cipta Kerja, di situ maka akhirnya bisa dikreditkan. Jadi, itu tentu juga ada beberapa yang kita sampling audit. Apa sih struktur cost yang membuat mereka kelebihan membayar pajak? Kalau memang hak mereka ya kita berikan,\u201d ujar Bimo.<\/span><\/p>\n

Sebagai informasi, restitusi yang telah dibayarkan DJP kepada wajib pajak sepanjang Januari hingga Oktober 2025 mencapai Rp340,52 triliun atau tumbuh 36,4%. Secara rinci, restitusi PPh badan tercatat sebesar Rp99,38 triliun dengan pertumbuhan 80%, sedangkan restitusi PPN mencapai Rp238,86 triliun dengan pertumbuhan 23,9%.<\/span><\/p>\n

Cek berita dan artikel lainnya di sini\u00a0<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Penulis: Natalie Syaina JAKARTA, HnG Insight \u2013 Direktorat Jenderal Pajak (DJP) menilai lonjakan restitusi pajak pada tahun ini turut dipengaruhi oleh maraknya \u2018penunggang gelap\u2019 dalam fasilitas restitusi dipercepat. Dirjen Pajak Bimo Wijayanto menyebut pihak yang dimaksud terutama adalah pengusaha kena pajak (PKP) berbasis virtual office dengan aktivitas usaha yang tidak konsisten dan terindikasi menggunakan faktur […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,11,1],"tags":[1042,1041,388],"class_list":["post-4595","post","type-post","status-publish","format-standard","hentry","category-general","category-legal","category-tax","tag-bkp-batu-bara","tag-pkp-virtual-office","tag-restitusi-pajak"],"yoast_head":"\nDJP Soroti \u2018Penunggang Gelap\u2019 dalam Skema Restitusi Dipercepat - HnG Consulting | Tax Consultant<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hng.co.id\/id\/djp-soroti-penunggang-gelap-dalam-skema-restitusi-dipercepat\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DJP Soroti \u2018Penunggang Gelap\u2019 dalam Skema Restitusi Dipercepat - HnG Consulting | Tax Consultant\" \/>\n<meta property=\"og:description\" content=\"Penulis: Natalie Syaina JAKARTA, HnG Insight \u2013 Direktorat Jenderal Pajak (DJP) menilai lonjakan restitusi pajak pada tahun ini turut dipengaruhi oleh maraknya \u2018penunggang gelap\u2019 dalam fasilitas restitusi dipercepat. 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