Mengurai Beban Pajak Dana Haji: Konsistensi Fiskal Dana Haji, Akuntabilitas, dan Keadilan Antargenerasi
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Abstract
Pengecualian pajak pengelolaan dana haji memerlukan penilaian yang membedakan dukungan fiskal yang telah berlaku dari tambahan manfaat reformasi. Artikel ini mengkaji batas hukum pengecualian Pajak Penghasilan bagi Badan Pengelola Keuangan Haji (BPKH), implikasinya terhadap netralitas investasi, dan distribusi manfaat antarkohor jemaah. Penelitian menggabungkan analisis hukum normatif, analisis dokumen yang diinformasikan oleh teknik perbandingan konstan, serta simulasi sensitivitas transparan. Regulasi, laporan BPKH tahun 2024 yang merupakan laporan terkini yang dipublikasikan dalam lamar resmi BPKH. laporan belanja perpajakan 2024, dan pemberitaan resmi kesepakatan pembiayaan haji 2027 dianalisis bersama literatur fondasional dan kontemporer. Hasil kajian membedakan tiga besaran yang tidak dapat dipertukarkan: beban PPh dalam laporan keuangan, estimasi belanja perpajakan atas fasilitas yang telah berlaku, dan simulasi pajak residual yang berpotensi dipengaruhi reformasi menggunakan asumsi dana kelolaan Rp180 triliun, imbal hasil 7%, bagian penghasilan residual kena pajak 10%, dan tarif efektif 15%. Artikel mengusulkan konsistensi fiskal dana haji yang mengaitkan kelayakan fasilitas dengan keterlacakan dana, penerima langsung, mandat investasi, dan alokasi manfaat yang dapat diaudit. Perluasan fasilitas perlu menjaga transparansi fiskal, kesetaraan persaingan, dan hak jemaah tunggu, bukan menjadi pengecualian menyeluruh tanpa syarat pada seluruh entitas.
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