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.(****)
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The Art of Exact Timekeeping
The central system of a mechanized timepiece involves the mainspring, which delivers energy as it loosens. This system, however, can be vulnerable to environmental elements that may influence its accuracy. COSC-accredited mechanisms undergo rigorous testing—over fifteen days in various circumstances (5 positions, three temperatures)—to ensure their durability and reliability. The tests measure:
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For watch fans and collectors, a COSC-accredited watch isn’t just a piece of tech but a proof to enduring excellence and accuracy. It represents a timepiece that:
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Famous Chronometer Manufacturers
Several well-known manufacturers prioritize COSC certification for their watches, including Rolex, Omega, Breitling, and Longines, among others. Longines, for instance, offers collections like the Archive and Soul, which feature COSC-accredited movements equipped with cutting-edge substances like silicon balance suspensions to improve resilience and efficiency.
Historical Background and the Development of Chronometers
The idea of the timepiece dates back to the requirement for precise timekeeping for navigational at sea, highlighted by John Harrison’s work in the 18th century. Since the official foundation of COSC in 1973, the certification has become a benchmark for judging the precision of luxury watches, sustaining a legacy of excellence in horology.
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