Jahja Setiaatmaja: BCA Tidak Langgar Aturan Pajak
BCA Bank Says It Violates No Tax Regulations
Reporter : Gatot Priyantono
Editor : Cahyani Harzi
Translator : Dhelia Gani
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Jakarta (B2B) - PT BCA Tbk mengklaim tidak melanggar peraturan perpajakan menyusul penetapan mantan Direktur Jenderal Pajak, Hadi Poernomo, sebagai tersangka oleh KPK dalam kasus dugaan penyalahgunaan kewenangan atas pajak bank swasta itu pada 1999.
"Perlu disampaikan BCA sebagai wajib pajak telah memenuhi kewajiban dan menjalankan haknya melalui prosedur dan tata cara perpajakan yang benar sesuai dengan peraturan perpajakan yang berlaku," kata Presiden Direktur BCA, Jahja Setiaatmaja kepada pers di Jakarta, Selasa.
Ia menjelaskan, kronologi perpajakan BCA tahun fiskal 1999. Pada 1998, BCA mengalami kerugian fiskal sebesar Rp29,2 triliun akibat krisis ekonomi di Indonesia.
Berdasarkan UU yang berlaku, lanjutnya, kerugian itu dapat dikompensasikan dengan penghasilan (tax loss carry forward) mulai tahun pajak berikutnya berturut-turut sampai lima tahun.
Selanjutnya, sejak 1999, BCA sudah mulai membukukan laba fiskal di 1999 yang tercatat sebesar Rp174 miliar.
Menurut Jahja, berdasarkan pemeriksaan pajak pada 2002, Ditjen Pajak telah melakukan koreksi laba fiskal periode 1999 tersebut menjadi sebesar Rp6,78 triliun.
Di dalam nilai tersebut, jelasnya, terdapat koreksi yang terkait pengalihan aset termasuk jaminan sebesar Rp5,77 triliun yang dilakukan dengan proses jual beli dengan Badan Penyehatan Perbankan Nasional (BPPN) yang tertuang dalam Perjanjian Jual Beli dan Penyerahan Piutang.
"Hal tersebut dilaksanakan sejalan dengan instruksi menteri keuangan dan gubernur Bank Indonesia pada 26 Maret 1999," ujarnya.
Lebih lanjut, ia menyatakan, transaksi pengalihan aset tersebut merupakan jual beli piutang, namun Ditjen Pajak menilai bahwa transaksi itu sebagai penghapusan piutang macet.
Terkait dengan hal-hal tersebut, pada 17 Juni 2003, BCA mengajukan keberatan kepada Ditjen Pajak atas koreksi pajak yang telah dilakukan. Keberatan yang disampaikan oleh BCA diterima Ditjen Pajak dan dinyatakan dalam SK Nomor KEP-870/PJ.44/2004 tertanggal 18 Juni 2004.
Dia menambahkan, pada saat berakhir masa kompensasi kerugian pajak 1998, masih terdapat sisa kompensasi yang belum digunakan sebesar Rp7,81 triliun.
Dengan demikian, seandainya keberatan BCA atas koreksi pajak senilai Rp5,77 triliun tidak diterima Ditjen Pajak, maka masih ada sisa tax loss carry forward yang dapat dikompensasikan sebesar Rp2,04 triliun.
"Sisa tax loss carry forward tersebut tidak dapat dipakai lagi (hangus) setelah 2003," katanya.
Jakarta (B2B) - PT Bank Central Asia Tbk. (BCA) had claimed that the company had violated no laws or tax regulations in connection with its tax in 1999.
"BCA as a taxpayer had met its obligations and implemented its rights through correct procedures and the tax system in line with the existing tax regulations," BCA president director Jahja Setiaatmaja said at a press conference here on Tuesday.
Former State Audit Board (BPK) chief Hadi Purnomo was named as a suspect on Monday by the Corruption Eradication Commission (KPK) for allegedly abusing his power, while he was tax director general in 2002-2004, to accept the tax objection submitted by BCA that led the state to lose up to IDR 378 billion.
Jahja explained that in 1998, BCA suffered a fiscal loss of IDR 29.2 trillion due to an economic crisis that occurred in that year.
Based on the existing law, the loss can be compensated for with tax loss carry forward starting the next tax year until five years.
Starting from 1999, BCA started booking a fiscal profit of IDR 174 billion, he said.
Based on the tax assessment in 2002, the tax directorate general corrected the fiscal profit of 1999 into IDR 6.78 trillion.
In total, he explained, there was correction relating to asset transfer, including a guarantee worth IDR 5.77 trillion for the purchase process with the National Bank Restructuring Agency (BPPN) put in the purchase and receivables agreement.
"It was done in line with the instruction of the finance minister and Bank Indonesia governor dated on March 26, 1999." Jahja remarked.
He further explained that the asset transfer transaction was a purchase of receivables, but the directorate general of tax considered it as a transaction to write off bad debts.
With regard to it, the BCA on June 17, 2003, filed an objection letter to the directorate general of tax over the tax correction, which was received by the office and put in the decision letter SK No.KEP-870/PJ.44/2004 dated June 18, 2004.
Jahja said by the end of the period of 1998 tax loss compensation there was still compensation left that had not been used amounting to IDR 7.81 trillion.
So, if the BCAs objection over tax correction worth IDR 5.77 trillion was not accepted by the directorate general of tax there was still tax loss carry forward that can be compensated for totaling IDR 2.04 trillion.
"The tax loss carry forward left can no longer be used after 2003," he said.
