"[
ABSTRAKDalam perkembangan perdagangan dunia, yang terarah pada perdagangan bebas,
maka Indonesia sebagai negara berkembang terus berusaha mengimbanginya, dengan
membuka peluang bisnis bagi masyarakat. Peluang ini ditanggapi secara positif,
dibuktikan dengan munculnya berbagai sistem perdagangan dan salah satu yang
sedang berkembang pesat adalah bisnis Multi-Level Marketing (MLM), dimana daya
tarik dari sistem ini adalah penghasilan dari dua sumber, yakni: selisih harga produk
yang dipasarkan dan rabat yang akan didapat dari perusahaan sesuai dengan
tingkatan yang diperolehnya. Oleh karenanya potensi penghasilan dari bisnis ini
sangatlah besar dan yang perlu kita ingat penghasilan adalah salah satu obyek pajak
yang berpengaruh besar dalam pendapatan perpajakan. Permasalahan yang dibahas
dalam penulisan ini adalah: (1) Penerapan Withholding Tax oleh perusahaan MLM,
yang memiliki sistem berbeda (lebih rumit) dengan perusahaan bisnis lainnya (yang
saat ini diterapkan); (2) Penerapan self assessment system dalam kaitannya dengan
penghasilan distributor MLM yang didapat dari keuntungan perdagangan. Peraturan
perpajakan mengenai bisnis MLM sudah ada, namun belum lengkap dan belum
sesuai dengan UUD RI Tahun 1945. Dimana pengaturan yang dibuat hanya
mengarah pada penghasilan rabat dari distributor perseorangan dan pengaturan
tersebut dalam bentuk surat edaran yang bukan merupakan peraturan perundangundangan.
Hal tersebut mengakibatkan hukum mengenai perpajakan tidak dapat
dijalankan dan diterapkan kepada seluruh masyarakat dan hal ini tidak sesuai dengan
teori keadilan sebagaimana diungkap oleh Aristoteles yang pada intinya dalam
perlakuan yang sama untuk setiap orang di mata hukum. Sehingga dibutuhkan
peraturan khusus yang mengatur mengenai pengenaan pajak penghasilan atas
penghasilan yang diterima oleh distributor MLM, dari tarif sampai dengan prosedur
pemungutan, serta diperlukan sosialisasi yang lebih tepat sasaran, sehingga seluruh
kalangan masyarakat dapat memahami dan mengetahui tentang peraturan perundangundangan
tersebut.
ABSTRACTIn the development of world trade, which focused on free trade, then Indonesia as
developing countries will remains to open up business opportunities for the
community. This opportunity is responded positively, evidenced by the emergence of
various trading systems which one growing rapidly is the business of Multi-Level
Marketing (MLM), where the appeal of this system is the income from two sources,
namely: the difference in prices of products that are marketed and rebates that will be
obtained from the company in accordance with the level obtained. Therefore, the
potential income from this business is very large and we need to remember is one
object of income tax profound effect on tax revenues. The problems raised in this
research are: (1) Implementation of Withholding Tax by the MLM company, which
has a different system (more complicated) with other business enterprises (which are
currently applied); (2) The application of the self-assessment system in relation to
income derived by MLM distributor of trading profits. Tax regulations regarding
MLM business is already there, but not complete and not in accordance with the
Constitution of Republic of Indonesia Year 1945. Where regulations are made only
lead to the rebate income from individual distributor and those regulations which was
made in circular letter is not the legislation. This resulted in laws regarding taxation
can not be executed and applied to the entire community and this is not in accordance
with the theory of justice as revealed by Aristotle that essentially in equal treatment
for everyone in the presence of the law. So it takes a special regulation governing the
imposition of income tax on income earned by MLM distributors, from tariffs to
collection procedures, and its required more targeted socialization, so that the entire
community can understand to the legislation., In the development of world trade, which focused on free trade, then Indonesia as
developing countries will remains to open up business opportunities for the
community. This opportunity is responded positively, evidenced by the emergence of
various trading systems which one growing rapidly is the business of Multi-Level
Marketing (MLM), where the appeal of this system is the income from two sources,
namely: the difference in prices of products that are marketed and rebates that will be
obtained from the company in accordance with the level obtained. Therefore, the
potential income from this business is very large and we need to remember is one
object of income tax profound effect on tax revenues. The problems raised in this
research are: (1) Implementation of Withholding Tax by the MLM company, which
has a different system (more complicated) with other business enterprises (which are
currently applied); (2) The application of the self-assessment system in relation to
income derived by MLM distributor of trading profits. Tax regulations regarding
MLM business is already there, but not complete and not in accordance with the
Constitution of Republic of Indonesia Year 1945. Where regulations are made only
lead to the rebate income from individual distributor and those regulations which was
made in circular letter is not the legislation. This resulted in laws regarding taxation
can not be executed and applied to the entire community and this is not in accordance
with the theory of justice as revealed by Aristotle that essentially in equal treatment
for everyone in the presence of the law. So it takes a special regulation governing the
imposition of income tax on income earned by MLM distributors, from tariffs to
collection procedures, and its required more targeted socialization, so that the entire
community can understand to the legislation.]"
