Tinjauan atas Penerapan Pendaftaran Wajib Pajak melalui e-Registration di KPP Pratama Bogor pada Masa Pandemi Covid-19

RUDOLPH, NICHOLAS (2022) Tinjauan atas Penerapan Pendaftaran Wajib Pajak melalui e-Registration di KPP Pratama Bogor pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini meninjau mengenai penerapan pendaftaran Wajib Pajak melalui e-registration pada masa pandemi Covid-19. Penelitian ini dilakukan dengan tujuan mengetahui kesesuaian penerapan pendaftaran Wajib Pajak melalui e-registration di KPP Pratama Bogor pada masa pandemi Covid-19 dengan ketentuan yang berlaku dan mengidentifikasi berbagai kendala yang menghambat serta solusi yang sedang dan akan dilakukan untuk mengatasi kendala-kendala tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan melakukan penelitian lapangan dan studi kepustakaan. Data yang disajikan menunjukkan bahwa pendaftaran Wajib Pajak meningkat pada masa pandemi, terutama pendaftaran Wajib Pajak yang dilakukan melalui e-registration. Dari penelitian ini dapat disimpulkan bahwa penerapan pendaftaran Wajib Pajak melalui e-registration di KPP Pratama Bogor pada masa pandemi Covid-19 sudah berjalan sesuai dengan ketentuan yang berlaku. Adapun kendala-kendala yang menghambat beserta solusi untuk mengatasinya dapat dilihat dari sisi Wajib Pajak dan sisi Petugas Pendaftaran. Selain itu, Direktorat Jenderal Pajak sedang mempersiapkan sistem integrasi Nomor Induk Kependudukan menjadi Nomor Pokok Wajib Pajak. Dengan demikian masyarakat semakin dipermudah dalam melakukan pendaftaran diri sebagai Wajib Pajak./ This study reviews the application of taxpayer registration through e-registration during the Covid-19 pandemic. The research was conducted with the aim of knowing the suitability of the application of taxpayer registration through e-registration at KPP Pratama Bogor during the Covid-19 pandemic with applicable regulations and identifying various obstacles that hinder and solutions that are being and will be carried out to overcome these obstacles. The research method used in this study is a qualitative method by conducting field research and literature studies. The data presented shows that taxpayer registration increased during the pandemic, especially taxpayer registration which was carried out through e-registration. From this research, it can be concluded that the application of taxpayer registration through e-registration at KPP Pratama Bogor during the Covid-19 pandemic has been running in accordance with applicable regulations. The obstacles that hinder and solutions to overcome them can be seen from the taxpayer's side and the Registration Officer's side. In addition, the Directorate General of Taxes is preparing a system for integrating the National Identity Number into a Taxpayer Identification Number. Thus, it is easier for the public to register themselves as taxpayers.

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