JAKARTA — Kebijakan eksekusi perpajakan nasional kembali menuai kritik tajam dari akademisi dan pengamat ekonomi senior. Dalam tayangan wawancara mendalam di kanal YouTube Abraham Samad Speak UP, ekonom senior Prof. Ferry Latuhihin secara terbuka melayangkan peringatan keras kepada otoritas fiskal terkait agresivitas pemungutan pajak di tengah lesunya daya beli masyarakat.
Pernyataan tersebut menyoroti kekhawatiran atas pola pendekatan pemerintah yang dinilai terlalu berfokus pada pencapaian target Anggaran Pendapatan dan Belanja Negara (APBN) tanpa mempertimbangkan kapasitas ekonomi riil warga negara.
Soroti “Hunting in the Zoo” dan Tekanan Kelas Menengah
Dalam perbincangan di kanal YouTube tersebut, Prof. Ferry Latuhihin menilai pemerintah terjebak dalam strategi jangka pendek yang membebankan pajak pada kelompok masyarakat yang selama ini sudah patuh.
“Purbaya hati-hati, saya akan lawan! Rakyat dikejar-kejar pajak. Jangan sampai pemerintah hanya tahu gampang yaitu memburu wajib pajak yang sudah terdaftar, sementara sektor informal dan penerimaan yang bocor justru dibiarkan,” ujar Prof. Ferry Latuhihin tegas.
Prof. Ferry menekankan bahwa kelompok yang paling menderita akibat pendekatan ini adalah masyarakat kelas menengah. Kelompok ini berada di posisi rentan: tidak menerima bantuan sosial (bansos) dari pemerintah, namun menjadi objek utama dari berbagai pungutan fiskal mulai dari PPh hingga penyesuaian PPN.
Analisis Fiskal: Risiko Deadweight Loss dan Kurva Laffer
Sebagai pilar utama perekonomian, konsumsi rumah tangga (household consumption) menyumbang lebih dari 50 persen terhadap Produk Domestik Bruto (PDB) Indonesia. Ketika pendapatan siap belanjakan (disposable income) masyarakat terus tergerus oleh beban pajak, tingkat permintaan agregat dipastikan menurun.
Dalam analisis ekonomi makro, pemungutan pajak yang melebihi batas kemampuan masyarakat dapat memicu dua risiko fatal:
- Efek Kontraksi Ekonomi (Deadweight Loss): Penurunan aktivitas belanja masyarakat yang lebih besar dibandingkan nilai penerimaan pajak yang didapat negara.
- Hukum Kurva Laffer (Laffer Curve): Titik di mana kenaikan tarif pajak justru menurunkan total penerimaan negara karena masyarakat dan pelaku usaha memilih mengurangi kegiatan ekonomi atau beralih ke sektor informal.
“Pajak itu instrumen untuk menstabilkan ekonomi, bukan sekadar alat ekstraksi laba dari rakyat. Kalau rakyat terus dikejar saat ekonomi lesu, ini mematikan mesin pertumbuhan itu sendiri,” tegas Prof. Ferry.
Urgensi Reformasi Sisi Pengeluaran
Masih dalam wawancara tersebut, Prof. Ferry Latuhihin mendesak pemerintah untuk melakukan evaluasi mendasar. Dibandingkan terus menekan penerimaan dari masyarakat bawah dan menengah, pemerintah diminta menata ulang efisiensi pengeluaran negara serta menutup celah kebocoran anggaran (budget leakage).
Sinyal kritis yang disampaikan melalui tayangan ini menjadi pengingat bagi pengambil kebijakan: reformasi perpajakan tidak boleh mengorbankan daya tahan ekonomi rakyat.
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