Tinjauan Pajak Penghasilan Guru SMA Negeri 1 Laubaleng

SEMBIRING, RICHO REMA EVINDONTA (2022) Tinjauan Pajak Penghasilan Guru SMA Negeri 1 Laubaleng. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk melakukan peninjauan atas pajak penghasilan guru di SMA Negeri 1 Laubaleng terkait bagaimana tingkat pemahaman para guru di SMA Negeri 1 Laubaleng mengenai sistem perpajakan yang berlaku di Indonesia, bagaimana tingkat kepatuhan serta pemahaman para guru di SMA Negeri 1 Laubaleng tentang pelaporan SPT Tahunan atas Penghasilan yang mereka terima. Penelitian ini dilakukan dengan menggunakan metode pengumpulan data dokumentasi serta wawancara secara offline dengan mendatangi SMA Negeri 1 Laubaleng yang berada di Kabupaten Karo. Berdasarkan hasil penelitian yang telah dilakukan didapatkan kesimpulan: dari hasil wawancara didapatkan data bahwa tingkat pemahaman para guru tentang perpajakan masih terbilang minim, ini disebabkan oleh kurangnya sosialisasi ataupun kurangnya kepedulian para guru terhadap sistem perpajakan yang berlaku; dari hasil wawancara pula didapatkan data bahwa pelaporan SPT Tahunan sudah 100% namun yang melakukan pelaporan SPT Tahunan tersebut bukanlah Wajib Pajak yang terkait, melainkan seorang karyawan yang ditunjuk oleh sekolah untuk melakukan pelaporan SPT Tahunan. Dari keseluruhan data yang dikumpulkan, penulis menyimpulkan minimnya pengetahuan guru mengenai sistem perpajakan di Indonesia serta prosedur pelaporannya, sehingga ada baiknya dilakukan sosialisasi perpajakan kepada para guru agar mereka memahami sistem perpajakan yang berlaku, sehingga mereka juga dapat mengedukasikannya kepada para siswa / This study aims to conduct a review of the teacher's income tax at SMA Negeri 1 Laubaleng related to the level of understanding of the teachers at SMA Negeri 1 Laubaleng regarding the taxation system in force in Indonesia, how the level of compliance and understanding of teachers at SMA Negeri 1 Laubaleng regarding annual SPT reporting. on the income they receive. This research was conducted using the method of collecting documentation data and offline interviews by visiting SMA Negeri 1 Laubaleng in Karo Regency. Based on the results of the research that has been carried out, it can be concluded: from the interviews it was found that the level of understanding of the teachers about taxation is still relatively minimal, this is due to the lack of socialization or the lack of awareness of the teachers to the applicable tax system; From the results of the interview, it was also found that the annual SPT reporting was 100% but the one who reported the Annual SPT was not the relevant Taxpayer, but an employee appointed by the school to report the Annual SPT. From the overall data collected, the authors conclude that the teacher lacks knowledge about the tax system in Indonesia and its reporting procedures, so it is better to do tax socialization to teachers so that they understand the applicable tax system, so that they can also educate students..

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