Tinjauan Perpajakan Usaha Jasa Kebugaran Berdasarkan Peraturan Pemerintah 23 Tahun 2018 di KPP Pratama Pondok Aren

Madethen, Lyon Linher (2022) Tinjauan Perpajakan Usaha Jasa Kebugaran Berdasarkan Peraturan Pemerintah 23 Tahun 2018 di KPP Pratama Pondok Aren. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pajak merupakan kontribusi wajib oleh para pelaku usaha kepada negara dan sumber pendapatan terbesar negara Indonesia. Tanpa adanya pajak tentu akan mempengaruhi kesejahteraan masyarakat dalam berkehidupan berbangsa dan bernegara. Untuk memaksimalkan pendapatan negara dari pajak, kepatuhan pajak dari para pelaku usaha sangat diperlukan terutama di sektor UMKM. Sehingga penulis ingin meninjau perpajakan pelaku usaha jasa kebugaran yang telah memanfaatkan PP 23 Tahun 2018 di wilayah kerja KPP Pratama Pondok Aren. Adapun penulis menggunakan metode penelitian kuantitatif dengan meminta data statistik terkait penerimaan pajak final usaha jasa kebugaran berdasarkan PP 23 Tahun 2018 kepada Direktorat Jenderal Pajak (DJP), tepatnya di KPP Pratama Pondok Aren. Hasil yang didapat oleh penulis ialah jumlah penerimaan pajak final usaha jasa kebugaran mengalami peningkatan yang signifikan dari tahun 2018 hingga 2020 yang kemudian mengalami penurunan pada tahun berikutnya. Selain itu, penerimaan PP 23 dari usaha jasa kebugaran memiliki kontribusi yang sangat kecil terhadap penerimaan PPh Final UMKM dari tahun 2018 hingga 2021./ Tax is a mandatory contribution by business actors to the state and the largest source of income for the Indonesian state. Without taxes, it will affect the welfare of the people in the life of the nation and state certainly. Maximize state revenue from taxes compliance from business actors is very much needed, especially in the MSME sector. So the author wants to review the taxation of fitness service business actors who have utilized Government Regulation Number 23 of 2018 in the working area of the Pondok Aren Tax Service Office. The authors use quantitative research methods by asking for statistical data related to the final tax revenue of fitness services based on Government Regulation Number 23 of 2018 to the Directorate General of Taxes (DGT), to be precise in the Pondok Aren Tax Service Office. The results obtained by the author are that the amount of final tax revenue for the fitness service business increased significantly from 2018 to 2020 which decreased the following year. In addition, receipt of Government Regulation 23 from fitness service businesses has a measly contribution to MSME Final PPh receipts from 2018 to 2021.

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