Tax Holiday, Tak Populer Tapi Ditunggu Investor
Lahirnya tax holiday dilatari oleh UU 25 tahun 2007 tentang Penanaman Modal. Dalam pasal 18, pemerintah dapat memberikan fasilitas berupa pembebasan atau pengurangan pajak penghasilan dalam jumlah tertentu kepada penanam modal baru yang merupakan industri pionir. Jakarta(infobanknews.com)–Banyak negara di dunia tidak mengedepankan tax holiday sebagai insentif bagi investornya. Ketersediaan infrastruktur masih menjadi peringkat teratas. “Di kebanyakan negara, tax holiday bukanlah insentif yang populer di kalangan investor untuk menanamkan modalnya,” ujar Direktur Peraturan Pajak II Kementerian Keuangan Syarifuddin Alsyah, dalam acara sosialisasi tax holiday di gedung Notohamiprodjo lantai 3, Kementerian Keuangan, Jakarta, Selasa, 1 November 2011. Menurutnya, tax holiday tetap ditunggu-tunggu kehadirannya. Sebagai amanat UU tentang Penanaman modal, PMK 130 terbit untuk mengatur tax holiday. “Sebelumnya, dalam PP nomor 62 tahun 2008, diatur pula fasilitas pajak penghasilan untuk penanaman modal di bidang usaha tertentu. Tapi, PP ini lebih kurang menarik, sehinggatax holiday lebih ditunggu,” jelasnya, seperti dikutip dari website Kementerian Keuangan. Lahirnya tax holiday dilatari oleh UU 25 tahun 2007 tentang Penanaman Modal. Dalam pasal 18, pemerintah dapat memberikan fasilitas berupa pembebasan atau pengurangan pajak penghasilan dalam jumlah tertentu kepada penanam modal baru yang merupakan industri pionir. Acara sosialisasi ini membahas tax holiday dari kacamata tiga penggodoknya, yaitu Kementerian Keuangan, Kementerian Perindustrian, dan Badan Koordinasi Penanaman Modal (BKPM). Syarifuddin menuturkan, saat ini ada beberapa investor yang tertarik untuk menanamkan modal di Indonesia, karena insentif yang dimiliki Indonesia ini memiliki penawaran lebih. “Tax holiday Indonesia lebih baik, misalnya grace period. Ada beberapa investor yang berpikir untuk menarik rencana investasi dari negara tetangga ke Indonesia. Tetapi, kita harus tetap membenahi infrastruktur yang menjadi nomor satu,” katanya. (*)
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