Tinjauan Potensi Pajak Penghasilan Atas Sewa Lapangan Bulu Tangkis Di KPP Pratama Depok Sawangan

SAHLAN, AHMAD MIKYAL (2022) Tinjauan Potensi Pajak Penghasilan Atas Sewa Lapangan Bulu Tangkis Di KPP Pratama Depok Sawangan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Usaha sewa lapangan bulu tangkis menjanjikan keuntungan atau penghasilan yang luar biasa bagi pengusaha dan investornya bila dilakukan dengan tepat. Oleh karena itu terdapat potensi pajak penghasilan (PPh) yang besar pula untuk digali. penelitian bertujuan untuk mengetahui proses bisnis, jenis penghasilan dan kewajiban PPh,kepatuhan perpajakan atas usaha lapangan bulu tangkis di wilayah kota Depok. Metode penelitian menggunakan metode kualitatif. Pengumpulan sampel data dilakukan dengan metode kepustakaan, metode wawancara, dan metode observasi.Proses bisnis yang dilakukan usaha sewa lapangan bulu tangkis di Kota Depok secara umum meliputi proses konfirmasi, pengecekan, pemesanan, dan pembayaran lapangan. Kewajiban PPh wajib pajak meliputi Pasal 17, Pasal 14, Pasal 4 ayat (2), Pasal 21, dan Peraturan Pemerintah Nomor 23 Tahun 2018. Kepatuhan wajib pajak sudah baik dengan objek penelitian yang telah memiliki NPWP dan melakukan pembukuan sesuai dengan Pasal 28 Undang-Undang KUP. Proses Bisnis yang dilakukan oleh objek penelitian secara umum terdapat kemiripan dengan kelebihan dan kekurangannya masing-masing. Meskipun usaha sewa lapangan bulu tangkis potensial dalam jangka panjang bagi investor atau pengusahanya, ditemukan bahwa potensi pajak penghasilannya kurang menjanjikan. Kepatuhan Wajib Pajak usaha sewa lapangan bulu tangkis di Kota Depok sudah baik dengan objek penelitian memberi keterangan rutin melaporkan pajak. / The badminton court rental business promises extraordinary profits or income for entrepreneurs and investors if done properly. Therefore, there is a large potential for income tax (PPh) to be explored. The research aims to determine business processes, types of income and income tax obligations, tax compliance on badminton field business in Depok city area. The research method uses qualitative methods. The collection of data samples was carried out using the library method, interview method, and observation method. The business processes carried out by the badminton field rental business in Depok City generally include confirmation, checking, ordering, and field payments. The taxpayer's income tax obligations include Article 17, Article 14, Article 4 paragraph (2), Article 21, and Government Regulation Number 23 of 2018. Taxpayer compliance is good with the object of research that already has a TIN and keeps the books in accordance with Article 28 of the Law. UU KUP. Business processes carried out by the object of research generally have similarities with the advantages and disadvantages of each. Although the badminton court rental business has long-term potential for investors or entrepreneurs, it was found that the income tax potential is less promising. Taxpayer compliance with badminton field rental business in Depok City is good with the object of research providing regular information on tax reporting.

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