Analisis Penyebab Kekalahan DJP dalam Sengketa Pengadilan Pajak: Studi Kasus Pembuktian pada Putusan PUT-000094.18/2020/PP/M.XIVA

Abstract

Tingginya tingkat kekalahan Direktorat Jenderal Pajak (DJP) dalam sengketa di Pengadilan Pajak menunjukkan adanya persoalan mendasar pada aspek pembuktian, salah satunya dalam penilaian Pajak Bumi dan Bangunan dalam rangka penentuan Nilai Jual Objek Pajak (NJOP). Penelitian ini bertujuan menganalisis penyebab kekalahan DJP dalam sengketa Pengadilan Pajak melalui studi kasus Putusan Nomor PUT-000094.18/2020/PP/M.XIVA Tahun 2022 dan memberikan rekomendasi upaya perbaikan bagi DJP. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus tunggal deskriptif-evaluatif, melalui analisis putusan, regulasi penilaian pajak, serta wawancara dengan penilai pajak, penelaah keberatan, dan akademisi. Hasil penelitian menunjukkan bahwa kekalahan DJP disebabkan oleh kompetensi Penilai dan Penelaah Keberatan, alat bukti, kualitas data, koordinasi internal DJP, beban kerja (kuantitas Penilai), rekrutmen Penilai, dan proses bisnis penilaian. Berdasarkan faktor-faktor ini, DJP dapat melakukan upaya perbaikan berupa perbaikan proses bisnis penilaian, rekrutmen Penilai, standardisasi proses penelaahan keberatan dan penilaian, sosialisasi dan transfer knowledge, serta koordinasi internal.  

The high rate of losses experienced by the Directorate General of Taxes (DGT) in disputes before the Tax Court indicates fundamental problems in evidentiary aspects, particularly in the valuation of Land and Building Tax for the determination of the Tax Object Sales Value (NJOP). This study aims to analyze the factors contributing to the DGT’s losses in Tax Court disputes through a case study of Tax Court Decision Number PUT-000094.18/2020/PP/M.XIVA of 2022, as well as to provide recommendations for institutional improvements within the DGT. The research adopts a qualitative approach using a single descriptive–evaluative case study, based on an analysis of court decisions, tax valuation regulations, and in-depth interviews with tax appraisers, objection reviewers, and academics. The findings reveal that the DGT’s losses are attributable to several interrelated factors, including the competencies of tax appraisers and objection reviewers, weaknesses in evidentiary support, data quality issues, internal coordination within the DGT, workload constraints related to the number of appraisers, shortcomings in appraiser recruitment, and deficiencies in the valuation business process. Based on these factors, the study recommends improvements to the valuation business process, appraiser recruitment, the standardization of objection review and valuation procedures, enhanced dissemination and knowledge transfer, and strengthened internal coordination.