PENGENAAN SANKSI ADMINISTRATIF PERPAJAKAN ATAS KETERLAMBATAN PENYAMPAIAN SURAT PEMBERITAHUAN AKIBAT KEGAGALAN CORETAX ADMINISTRATION SYSTEM DITINJAU DARI ASAS KECERMATAN DAN ASAS KEPASTIAN HUKUM

Abstract

ABSTRAK

The imposition of administrative sanctions for late submission of Tax Returns (SPT) raises legal concerns when the delay results from disruptions to a tax system managed by the state. The implementation of the Coretax Administration System on January 1, 2025, has raised questions regarding the fairness and legal certainty of automatically imposing fines without examining the causes of the delay. This study aims to assess whether the imposition of such sanctions is consistent with the principles of due care and legal certainty. The research employs a normative legal method using statutory, conceptual, and historical approaches, analyzing tax regulations, principles of government administration, and policies issued by the Directorate General of Taxes. The findings indicate that Article 7 paragraph (2) of the General Provisions and Tax Procedures Law does not explicitly provide an exemption for delays caused by failures of state-operated electronic systems. Meanwhile, the mechanism for reducing or waiving sanctions under Article 36 remains discretionary and does not provide sufficient certainty regarding the applicable criteria or processing deadlines. This situation potentially violates the principle of due care because the causes of the delay are not adequately examined, while also undermining taxpayers’ legal certainty. Therefore, an explicit statutory exemption should be established for verified system failures, accompanied by an obligation to examine the relevant facts before imposing fines.

ABSTRACT

Pengenaan sanksi administratif atas keterlambatan penyampaian Surat Pemberitahuan (SPT) menjadi persoalan hukum ketika keterlambatan tersebut disebabkan oleh gangguan sistem perpajakan yang dikelola negara. Penerapan Coretax Administration System sejak 1 Januari 2025 memunculkan persoalan mengenai keadilan dan kepastian pengenaan denda secara otomatis tanpa pemeriksaan penyebab keterlambatan. Penelitian ini bertujuan mengkaji kesesuaian penerapan sanksi tersebut dengan asas kecermatan dan asas kepastian hukum. Penelitian menggunakan metode hukum normatif melalui pendekatan perundang-undangan, konseptual, dan historis dengan menganalisis ketentuan perpajakan, prinsip administrasi pemerintahan, serta kebijakan Direktorat Jenderal Pajak. Hasil penelitian menunjukkan bahwa Pasal 7 ayat (2) Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan belum mengatur pengecualian secara eksplisit bagi keterlambatan akibat kegagalan sistem elektronik yang dikelola negara. Adapun mekanisme pengurangan atau penghapusan sanksi berdasarkan Pasal 36 masih bersifat diskresioner dan belum memberikan kepastian mengenai kriteria serta batas waktu penyelesaian. Kondisi tersebut berpotensi melanggar asas kecermatan karena penyebab keterlambatan tidak diperiksa secara memadai, sekaligus melemahkan kepastian hukum bagi wajib pajak. Oleh karena itu, diperlukan pengaturan pengecualian sanksi berdasarkan kegagalan sistem yang terverifikasi serta kewajiban pemeriksaan fakta sebelum denda dikenakan.