Jakarta,-Direktur Eksekutif Pratama-Kreston TRI, Prianto Budi Saptono mengatakan, usulan insentif PPh 21 dihadapkan dua sisi bertolak belakang. Insentif ini meningkatkan daya beli masyarakat, tetapi berisiko menurunkan penerimaan negara yang harus diperhitungkan.
“Memang ada dua sisi. Dari satu sisi, insentif ini memberikan dana lebih bagi pekerja yang bisa digunakan untuk konsumsi. Namun di sisi lain, ini berarti penerimaan negara dari pajak berkurang,” kata Budi, Selasa (5/11/2024).
Menurutnya, potensi hilangnya penerimaan pajak dari PPh 21 harus diperhitungkan dengan matang. Pemerintah perlu menyiapkan belanja pajak sebagai bentuk kompensasi atas dana yang tidak masuk ke kas negara.
Meski kebijakan ini menjanjikan, ia menggarisbawahi kebijakan PPh 21 saat ini mengalami perubahan melalui UU HPP pada 2021. Kebijakan yang baru diterapkan selama beberapa tahun ini perlu evaluasi lebih lanjut sebelum diubah kembali.
“PPh 21 baru mengalami penambahan objek dan tarif dalam UU HPP. Kebijakan ini masih seumur jagung. Sehingga kita perlu melihat efeknya dalam beberapa tahun ke depan. Untuk penerimaan negara sendiri,” ucapnya.
Kemudian, ia menyimpulkan, pemerintah perlu menimbang risiko penerimaan negara sebelum menetapkan insentif ini. “Dukungan insentif pajak sangat penting bagi ekonomi, namun stabilitas fiskal tetap menjadi prioritas utama pemerintah dalam jangka panjang,” ujarnya.
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