Awal Mei lalu, sebuah kabar baik be

Awal Mei lalu, sebuah kabar baik berembus, khususnya bagi industri perbankan syariah. Kabar itu adalah penghapusan pengenaan pajak ganda (double tax) pada transaksi murabahah. Penghapusan tersebut merujuk pada revisi UU No 42 Tahun 2009, tentang Pajak Pertambahan Nilai (PPn) yang berlaku efektif pada April 2010 lalu. Pengenaan pajak ganda sebelum UU tersebut berlaku, yang sempat masuk ke meja hijau pun, kini telah menjadi pajak yang ditanggung pemerintah.

Artinya, jika ada tunggakan pajak dari perbankan syariah yang sudah dimejahijaukan, otomatis tak akan ditagih lagi dan menjadi tanggungan pemerintah. Tentu saja, ini membuat pelaku industri perbankan syariah dapat bernapas lega.

Menilik ke belakang, pajak ganda dalam transaksi murabahah telah menjadi momok bagi industri perbankan syariah. Pasalnya, transaksi murabahah dilihat sebagai transaksi jual beli biasa. Padahal murabahah merupakan salah satu produk keuangan perbankan, di mana seharusnya produk keuangan perbankan tidak masuk sebagai objek PPn. Dalam melakukan transaksi keuangan, perbankan syariah harus selalu didukung oleh aset riil. Pada transaksi murabahah, misalnya, jika nasabah ingin membeli mobil, maka bank akan membeli mobil tersebut dan menjualnya kepada nasabah dengan margin keuntungan yang disepakati kedua belah pihak.

Saat terjadi jual beli antara bank dan penyedia mobil, lalu menjualnya kembali kepada nasabah, saat itulah PPn dikenakan, sehingga terhitung dua kali. Kendati UU PPn telah direvisi pada tahun lalu dan berlaku efektif pada April 2010, isu pajak ganda kembali mencuat saat sejumlah bank masuk sebagai daftar penunggak pajak yang dirilis oleh Direktorat Pajak pada Januari 2010. Saat daftar tersebut diungkap, salah satu penunggak pajak yang masuk daftar adalah BNI. Hal ini kemudian memicu berbagai respons dari pelaku industri perbankan syariah.

Masuknya BNI dalam daftar tersebut, karena adanya PPn dalam transaksi murabahah Unit Usaha Syariah (UUS) BNI pada 2007, senilai Rp 128,2 miliar. Rinciannya, PPn murabahah sebesar Rp108,2 miliar dan sanksi administrasi sebesar Rp20 miliar. “Pada 2007, BNI mengalami kelebihan pembayaran pajak dan setelah Ditjen Pajak melakukan pemeriksaan kembali, transaksi murabahah ternyata dimasukkan transaksi yang kena pajak,” kata Direktur UKM dan Syariah BNI periode lalu, Achmad Baiquni.

Padahal, tambah dia, telah ada kesepakatan dengan para pelaku industri perbankan syariah lainnya bahwa transaksi murabahah tidak dikenakan pajak. Laba UUS BNI pada 2007 pun, saat itu tak banyak, hanya Rp19,7 miliar. Baiquni mengatakan, jika dihitung sejak UUS BNI berdiri pada 2000 hingga 2009, total pajak murabahah adalah Rp393 miliar. Untuk menindaklanjuti hal tersebut, Asosiasi Bank Syariah Seluruh Indonesia (Asbisindo) bersama dengan BNI pun mengajukan keberatan ke Kementerian Negara BUMN dan Kementerian Keuangan.

Perjuangan mereka terus berlanjut hingga bertemu dengan anggota dewan melalui Panitia Kerja Perpajakan di DPR. Ketua Umum Asbisindo, Ahmad Riawan Amin, mengatakan, jika perbankan syariah terus-menerus dikejar mengenai pengenaan pajak ganda ini, maka tak menutup kemungkinan bank syariah bisa mengalami kerugian. Pasalnya, transaksi perbankan syariah kini 80 persen di antaranya merupakan murabahah.Kalau pajak masih terus dikejar akan memengaruhi profitabilitas bank syariah,” ujar Riawan.

Riawan menambahkan, net interest margin bank syariah pun tak berbeda jauh dengan konvensional sekitar tujuh hingga 10 persen. Jika bank syariah dikenakan PPn 10 persen, maka akan mempersulit kelangsungan hidup perbankan syariah.Menurutnya, revisi UU PPn yang telah disahkan tahun lalu, telah menjadi pembenaran perjuangan perbankan syariah bahwa pajak ganda tak menjadimasalah lagi di perbankan syariah. Riawan mengatakan, saat Bank Muamalat masih menjadi satu-satunya bank syariah, bank tersebut mendapat pembebasan dari PPn murabahah.

Dengan pembebasan pajak di Bank Muamalat, kata Riawan, setidaknya hal tersebut bisa menjadi yurisprudensi pada pengenaan pajak saat ini. “Di saat dunia kini condong ke perbankan Islam, maka perkembangan perbankan syariah tidak bisa ditahan lagi,” ujarnya. Sekretaris Umum Asbisindo, Bambang Sutrisno, menegaskan bahwa revisi UU PPn telah meneguhkan bahwa transaksi murabahah tidak dikenakan pajak. Namun sebenarnya, ujar Bambang, perbankan syariah selama ini juga tak mengenakan pajak dalam transaksi murabahah. Alasannya, karena menganggap transaksi tersebut memang bukan sebagai transaksi yang patut dikenakan pajak.

Dari sisi pelaku perbankan syariah, Direktur Utama Bank Syariah Bukopin (BSB), Riyanto, mengatakan, secara operasional perbankan syariah memang tak menerapkan pajak pada transaksi murabahah. “Namun dengan adanya revisi UU PPn juga akan berdampak positif bagi perkembangan perbankan syariah. Karena, hal itu memberi kepastian pada industri untuk mengembangkan produk murabahah dan menunjukkan bahwa produk tersebut mempunyai keunggulan,” ujar Riyanto.

Pajak ditanggung pemerintah

Anggota Komisi XI dari Fraksi Partai Keadilan Sejahtera, Andi Rahmat, menyatakan, penerapan aturan tersebut sudah menjadi solusi atas kelemahan instrumen peraturan perundangan yang memberi celah terjadinya pajak berganda pada transaksi di perbankan syariah. “Ini sudah selesai. Tidak ada masalah dan penagihan lagi,” tegas Andi.

Andi mengatakan, kendati utang pajak bank syariah sebelum UU berlaku masuk dalam skema Ditanggung Pemerintah (DTP), revisi peraturan perundangan tetap harus dilakukan untuk mengantisipasi kesalahan penafsiran lagi. “Solusi DTP diambil karena bagaimanapun pajak berganda ini tak bisa ditagih dengan adanya sengketa dalam peraturan perundangan. Kalau dipaksakan ditagih, justru akan berdampak negatif bagi perbankan syariah yang saat ini baru mulai berkembang pesat,” ujarnya.

Terkait penghapusan tunggakan pajak ganda ini, pimpinan UUS BNI, Rizqullah, menyatakan kegembiraannya. “Ini kemajuan baru dalam perbankan syariah. Sehingga, kami bisa berkonsentrasi ke pengembangan bisnis dan tidak perlu direpotkan pada hal-hal yang tidak perlu,” ujar Rizqullah.

Dengan kepastian hukum dan penghapusan tunggakan pajak ganda tersebut, setidaknya hal ini menjadi pendorong bagi industri perbankan syariah untuk dapat melakukan ekspansi lebih luas lagi. Di sisi lain, diharapkan investor pun akan berdatangan untuk meramaikan industri perbankan syariah Indonesia. (ed:andina)

結果 (英語) 1:

Beginning last may, is a day of good news, especially for the Islamic banking industry. The news is the Elimination of double taxation (double tax) on transaction murabaha. The removal refers to the revision of Act No. 42 of 2009, about value added tax (VAT) that is effective in April 2010. Double taxation before the applicable ACT, which had entered the green table, however, has now become the tax borne by the Government.This means that if there are tax arrears of Islamic banking are already automatic, dimejahijaukan will not be billed again and became dependents of the Government. Of course, this makes the perpetrator Sharia banking industry can breathe a sigh of relief.View to the rear, the double tax in the transaction has become the scourge of the murabaha for Islamic banking industry. Murabaha transaction section, seen as an ordinary sale and purchase transaction. Whereas murabaha is one of financial banking products, where the banking financial products should not enter as an object of VAT. in conducting financial transactions, Islamic banking should always be backed by real assets. Murabaha transaction, for example, if the customer wants to buy a car, then the bank will buy the car and sell it to the customer with a profit margin agreed upon by both parties.At the time of sale and purchase between banks and providers of car and then sell it back to the customer, that's when the VAT is imposed, thus accounting for twice. Although the revised Vat ACT in the past year and effective from April 2010, the issue of double taxation when a number of banks are sticking it back in as a list of tax penunggak released by the Directorate of Taxes in January 2010. When the list is released, one of those penunggak incoming tax list is the BNI. This then triggers a different response from the Islamic banking industry actors.The influx of BNI in the list, due to the Vat in transactions murabaha Sharia Business Unit (UUS) BNI in 2007, worth Rp 128,2 billion. The details, Vat amounting to Rp108,2 billion murabaha and administrative sanctions amounting to Rp20 billion. "In 2007, BNI had overpaid taxes and after Tax return checks Dit, transactions entered transactions that turned out to be murabaha taxable," said Director of the SME and the last period, BNI Syariah Achmad Baiquni.But, he added, there has been a deal with the perpetrators of other Islamic banking industry that transactions are not taxed murabaha. Profit in 2007, BNI UUS, however, it was not much, just Rp19,7 billion. Baiquni says, if calculated since UUS BNI founded in 2000 to 2009, the total tax murabaha is Rp393 billion. To follow up on this, the Association of Islamic banks Throughout Indonesia (Asbisindo) along with any objections filed to the BNI Ministry for State-OWNED ENTERPRISES and the Ministry of finance.Their struggle continues to meet with members of the Board through the Committee's work on taxation in the House. Chairman Ahmad Riawan Amin, Asbisindo, say, if the Islamic banking is constantly chased about this double taxation, it does not cover the possibility of Islamic banks could suffer losses. Because Sharia banking transaction now, 80 percent of which is murabaha.If the tax is still being pursued will affect the profitability of Islamic banks, "said Riawan.Riawan added, net interest margin of any Islamic bank does not vary much with conventional about seven to 10 percent. If Islamic banks are subject to VAT 10 percent, then it will be difficult for the viability of Islamic banking.According to him, the revision of the Vat ACT was passed last year, has been a struggle for Islamic banking justification that double taxation does not menjadimasalah again in Islamic banking. Riawan said, when Bank Muamalat remains to be the only Islamic bank, the bank got an exemption from Vat murabaha.With tax exemption in Bank Muamalat, Riawan said, at least it could be a jurisprudence on the imposition of tax at this time. "At a time when the world is now leaning to Islamic banking, the development of Islamic banking cannot be put on hold again," he said. Secretary General Asbisindo, Bambang Sutrisno, asserts that the revision of the VAT LAW has been affirmed that the transaction is not subject to tax. murabaha But actually, said Bambang, Islamic banking as long as it also does not charge tax on transactions of murabaha. The reason, because the transactions are not considered as transaction should be taxed.From the side of the perpetrators of Islamic banking, Bank Syariah Bukopin President Director (BSB), Arwana, said Islamic banking operations, it does not implement a transaction tax on a murabaha. "But with the revision of the ACT on Vat will also positively impact to the development of Islamic banking. Because, it gave the assurance on the industry to develop products murabaha and indicates that the product has the advantage, "said Arwana.Taxes borne by GovernmentMembers of the Commission XI of the prosperous Justice Party, Faction Andi Rahmat, stating, the rules have become the solution over the weakness of the regulatory legislation that gave the instrument a crack occurrence of multiple taxes on transactions in Islamic banking. "It is finished. No problem billing again, and "decisively Andi.Andi said the tax debt, although Islamic banks before the ACT applies into the scheme borne by Government (DTP), the revision of the regulations of the legislation remain to be done to anticipate interpretation errors again. "A solution because after all the tax taken DTP compounds could not be billed by the existence of a dispute in the legal regulations. If enforced, it will be charged with the negative impact of Islamic banking which is currently just started growing rapidly, "he said.Related tax arrears this double elimination, led by BNI, UUS Rizqullah, expressed his joy. "This new progress in Islamic banking. So, we can concentrate to business development and need not be complicated on things that don't need to be, "said Rizqullah.With the legal certainty and the Elimination of the double tax arrears, at least this has been the driving force for the Sharia banking industry to be expanded more broadly. On the other hand, expected investors would flock to enliven the Sharia banking industry Indonesia. (ed: andina)

結果 (英語) 2:

Early May, a good news blowing, especially for the Islamic banking industry. The news is the elimination of double taxation (double tax) on murabaha transaction. Elimination refers to a revision of Law No. 42 of 2009, on Value Added Tax (VAT), which became effective in April 2010. Double taxation before the law applies, which had entered into any court, has now become a tax paid by the government. That is, if there are tax arrears of Islamic banking has dimejahijaukan, there will automatically be billed again and be borne by the government. Of course, this makes the Islamic banking industry can breathe a sigh of relief. Looking back, double taxation in the murabaha transactions has become a scourge for the Islamic banking industry. Because the murabaha transaction is seen as a regular sale and purchase transactions. Though murabaha is one banking financial products, which should not enter the banking financial products as an object of VAT. In conducting financial transactions, Islamic banking should always be backed by real assets. In murabaha transaction, for example, if the customer wants to buy a car, then the bank will buy the car and sell it to customers with a profit margin agreed by both parties. During the purchase of banks and providers of car, then sell it back to the customer, then that VAT worn, thus counted twice. Although the VAT Act has been revised in the last year and became effective on April 2010, the double taxation issue was raised again when the number of banks entered as tax arrears list released by the Tax Directorate in January 2010. When the list is revealed, one of the delinquent taxes on the list is BNI. This then triggers a variety of responses from the Islamic banking industry. The inclusion of BNI on the list, because of the VAT in murabaha transactions Sharia Business Unit (UUS) BNI in 2007, amounting to Rp 128.2 billion. Details, VAT amounting Rp108,2 billion murabaha and administrative penalties amounting to Rp20 billion. "In 2007, BNI had excess tax payments and after DG Taxation re examination, it turns murabaha transactions entered taxable transaction," said Director of SME and BNI Syariah last period, Achmad Baiquni. In fact, he added, there is an agreement with actors Other Islamic banking industry that murabaha transaction not subject to tax. UUS BNI Profit in 2007 was, at that time not much, just Rp19,7 billion. Baiquni say, if calculated since UUS BNI established in 2000 to 2009, the total tax is Rp393 billion murabaha. To follow up on this, the Association of Islamic Bank Indonesia (Asbisindo) together with BNI was appealed to the Ministry of State Enterprises and the Ministry of Finance. The struggle they continued to meet with members of the board through the House of Representatives Standing Committee on Taxation. Chairman Asbisindo, Riawan Ahmad Amin, said that if the Islamic banking constantly pursued regarding this double taxation, it does not rule out the possibility of Islamic banks could suffer losses. Because the Islamic banking transactions are now 80 percent of whom are still being pursued murabahah.Kalau tax will affect the profitability of Islamic banks, "said Riawan. Riawan added, the net interest margin of Islamic banks were not much different from the conventional about seven to 10 percent. If the Islamic banks charged VAT 10 percent, it will be difficult for the survival of banking syariah.Menurutnya, revised VAT Act which was passed last year, has been the justification of Islamic banking struggle that double taxation menjadimasalah no longer in Islamic banking. Riawan said, while Bank Muamalat still be the only Islamic banks, the bank is exempt from VAT murabaha. With tax exemptions in Bank Muamalat, said Riawan, at least it could be the case law on the taxation of the moment. "At the moment the world is now inclined to Islamic banking, the development of Islamic banking can not be detained again," he said. General Secretary Asbisindo, Sutrisno, asserted that the revised VAT Act establishes that murabaha transaction not subject to tax. But in fact, said Bambang, Islamic banking has been also does not impose a tax on murabaha transaction. The reason is, because it considers the transaction is not a transaction that should be taxed. From the side of the perpetrators of Islamic banking, Director of Bank Syariah Bukopin (BSB), RJ, said operationally Islamic banking does not apply tax on murabaha transaction. "But with the revision of the VAT Act will also have a positive impact for the development of Islamic banking. Because, it gives certainty to the industry to develop products murabaha and indicates that the product has the advantage, "RJ said. Tax borne by the government member of Commission XI of the Prosperous Justice Party, Andi Rahmat, said the application of these rules has become a solution to the weakness of the instrument laws which give a gap of double taxation on transactions in Islamic banking. "It is finished. No problem and billing again, "said Andi. Andi said, despite the tax debt before the Act applies Islamic banks included in the scheme of Government Borne (DTP), revision of legislation remains to be done to anticipate misinterpretation again. "Solutions DTP taken because after this double taxation can not be charged with any dispute in legislation. If forced billed, it will have a negative impact for Islamic banking are only now being developed rapidly, "he said. Related to the abolition of the double tax arrears, the leader of UUS BNI, Rizqullah, expressed his happiness. "This new advancement in Islamic banking. Thus, we can concentrate on expanding the business and not have to worry about the things that do not need, "said Rizqullah. With the rule of law and the abolition of the double tax arrears, at least it is an incentive for the Islamic banking industry to be able to expand more broadly . On the other hand, are expected investors will come to enliven the Indonesian Islamic banking industry. (Ed: andina)