Analisis Dampak Pandemi Covid-19 Terhadap Penerimaan Pajak di KPP Pratama Binjai Tahun 2020

Rafyandi, Adrian (2022) Analisis Dampak Pandemi Covid-19 Terhadap Penerimaan Pajak di KPP Pratama Binjai Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Bagi negara seperti Indonesia, pendapatan negara menjadi komponen utama dalam meneruskan pembangunan berkelanjutan yang diperlukan. Pajak menjadi sumber pendapatan utama bagi Indonesia yang mana pajak tersebut terdiri dari PPh, PPN, PPnBM, Bea Materai dan PBB-P5L. Namun, terdapat variabel tidak terduga yang menjadi penghambat proses pengumpulan pendapatan negara di tahun 2020, yaitu adanya pandemi COVID-19 yang disebabkan oleh virus SARS-CoV-2. Hal tersebut terjadi banyak daerah termasuk Kota Binjai dan Kabupaten Langkat, Sumatera Utara. Maka dari itu, analisis ini akan berfokus pada pengaruh pandemi terhadap penerimaan perpajakan di Kantor Pelayanan Pajak Pratama Binjai terkait jumlah dan proses kerja yang terdampak oleh pandemi dengan membandingkan penerimaan pra pandemi dan pasca pandemi berdasarkan data yang diperoleh dari KPP Pratama Binjai. Dapat dikatakan, pandemi memiliki pengaruh pada komponen perpajakan seperti PPh dan PPN di KPP Pratama Binjai, namun dengan beberapa penyesuaian, masalah tersebut dapat ditanggulangi dengan baik./ In Indonesia, the government revenue is a crucial component for continuing the necessary sustainable development. Taxes are the main source of income in Indonesia, such as income tax, value added tax, luxury sales tax, stamp duty and property tax. Yet, in 2020, there is one unexpected variable hampered the government's tax collection process: the COVID-19 pandemic caused by the SARS-CoV-2 virus. This situation occurs in many region including Binjai City and Langkat Regency in North Sumatra. Therefore, this analysis focuses on the impact of the pandemic on Tax Service Office of Binjai’s revenue by comparing pre-pandemic and post-pandemic tax revenue based on data from Tax Service Office of Binjai, including the volume and workflow affected by the pandemic. It can be said that the pandemic of KPP Pratama Binjai has had an impact on tax components such as income tax and VAT, but with some adjustments, this issues can be handled well.

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