Rencana Penerapan Bea Materai T&C di Platform Digital Bakal Ganggu Ekosistem

JAKARTA – Pemerintah berencana menerapkan bea materai untuk term and condition (T&C) di berbagai platform digital. Penerapan yang diatur dalam Pasal 3 ayat (2) Undang-Undang Nomor 10 Tahun 2020 tentang Bea Meterai tersebut dinilai bisa mengganggu ekosistem ekonomi digital di Indonesia yang masih berkembang.

Pingkan Audrine, peneliti pada Center for Indonesian Policy Studies (CIPS) menyatakan, rencana kebijakan mengenai pengenaan e-materai pada T&C digital yang rencananya akan dikenakan ke platform digital, termasuk e-commerce sangat disayangkan. Menurut Pingkan, aturan tersebut dinilai tidak tepat bila direalisasikan saat ini.

Ia menjelaskan, upaya pemerintah dalam transformasi digital juga mencakup agenda digitalisasi ekonomi dengan menargetkan masuknya 20 juta UMKM ke platform digital. Jumlah UMKM yang menggunakan platform e-commerce ditargetkan mencapai 30 juta pada 2024. “Tiga hal yang saya lihat di sini. Pertama, perlu adanya sosialisasi mengenai kebijakan ini dengan informasi yang komprehensif pada para pelaku usaha, baik pelaku usaha mikro, kecil, dan menengah,” kata Pingkan di Jakarta, Sabtu (12/06/2022).

Menurut Pingkan, hingga kini tidak banyak sosialisasi maupun pemberitaan mengenai e-materai. Termasuk mengenai tata cara penggunaanya. Selain itu, apa saja yang termasuk ke dalam objek bea materai elektronik, maupun dampaknya bagi ekosistem ekonomi digital Indonesia.

Kedua, minimnya sosialisasi ini juga berpotensi memunculkan penolakan tidak hanya dari platform digital, tetapi juga masyarakat selaku pengguna,” imbuhnya.

Karena itu, Pingkan menyarankan adanya kajian mendalam mengenai biaya operasional dan manfaat, sehingga tidak kontra produktif terhadap upaya digitalisasi UMKM maupun peningkatan transaksi digital.

“Terakhir yang ketiga, mengenai kesiapan pemerintah dari segi sumber daya manusia (SDM) maupun juga infrastruktur dalam memungut bea materai elektronik atau e-materai dan menyediakan sistem pencatatan hingga keamanan pengumpulan datanya perlu menjadi prioritas sebelum merealisasikan rencana kebijakan ini,” tegasnya.

Di sisi lain, Pengamat UMKM dari Universitas Indonesia (UI) Nining Indroyono menjelaskan, dua dampak pengenaan bea meterai. Pertama, menambah biaya transaksi yang bisa menimpa beban lebih berat ke konsumen atau ke produsen atau dua-duanya.

Di sisi lain, dari segi penerimaan, aturan ini akan menambah pemasukan negara. “Dampak negatif di butir satu dibanding dampak positif di butir dua ini perlu dihitung dulu, mana yang lebih besar. Baru bisa diketahui secara keseluruhannya hasilnya akan positif atau negatif,” kata Nining.

Sementara itu, Direktur Penyuluhan, Pelayanan, dan Hubungan Masyarakat Direktorat Jenderal Pajak (DJP) Neilmaldrin Noor menjelaskan, alasan pengenaan bea meterai T&C bagi pelaku e-commerce adalah untuk menciptakan kesetaraan (level of playing field) bagi para pelaku usaha digital dan konvensional.

Neilmaldrin mengatakan, pengenaan T&C yang merupakan perjanjian antara pengguna dan penyedia layanan merupakan objek bea meterai sesuai amanat UU Nomor 10 Tahun 2020 tentang Bea Meterai dan aturan turunannya, khususnya PMK-134/2021 terkait penggunaan meterai elektronik yang mulai berlaku sejak 1 Oktober 2021.

“Terkait dampak dari kebijakan pengenaan bea meterai atas T&C saat ini masih dalam pembahasan dan evaluasi internal DJP. DJP telah melaksanakan sosialisasi terkait penggunaan e-meterai. Di antaranya bisa dilihat pada kanal Youtube resmi Ditjen Pajak,” katanya.(****)

15 thoughts on “Rencana Penerapan Bea Materai T&C di Platform Digital Bakal Ganggu Ekosistem

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