Tinjauan Pelaksanaan Business Development Services terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak di KPP Pratama Bojonegoro

Ubaid, Muh. Thoriq Nabil (2022) Tinjauan Pelaksanaan Business Development Services terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak di KPP Pratama Bojonegoro. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (33kB)
	Text (Abstrak) 02. Abstrak_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB)
	Text (Daftar Isi) 03. Daftar Isi_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (44kB)
	Text (BAB I) 05. Bab I_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (86kB)
	Text (BAB II) 06. Bab II_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (35kB)
	Text (BAB III) 07. Bab III_Muh. Thoriq Nabil Ubaid_2301190553.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (363kB)
	Text (BAB IV) 08. Bab IV_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Muh. Thoriq Nabil Ubaid_2301190553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (15kB)

Abstract

Business Development Services (BDS) merupakan program yang menjadi sarana Direktorat Jenderal Pajak (DJP) untuk melakukan pembinaan dan pengawasan kepada Wajib Pajak UMKM serta mendorong usahanya dengan tujuan untuk memaksimalkan kesadaran, keterkaitan dan kepatuhan pajak para pelaku UMKM. Penelitian ini bertujuan untuk meninjau pelaksanaan BDS di KPP Pratama Bojonegoro terhadap kepatuhan wajib pajak dan penerimaan pajak. Metode penelitian yang digunakan adalah metode kualitatif. Data yang digunakan dalam penelitian ini bersumber dari wawancara, studi kepustakaan, dan data perpajakan terkait BDS. Wawancara dan data perpajakan terkait BDS didapatkan langsung dari KPP Pratama Bojonegoro. Hasil dari penelitian ini menunjukan bahwa kegiatan BDS di KPP Pratama Bojonegoro terbagi menjadi lima tahap yaitu persiapan, pelaksanaan, tindak lanjut, pelaporan, dan monitoring serta evaluasi. Terdapat beberapa hambatan yang dihadapi KPP Pratama Bojonegoro ketika melaksanakan kegiatan BDS yaitu sulitnya menentukan sasaran, waktu yang kurang efektif, narasumber yang berhalangan, dan adanya pandemic Covid-19. Secara keseluruhan kegiatan BDS mendapatkan respon positif dari wajib pajak. Respon positif tersebut dapat dilihat dari meningkatnya tingkat kepatuhan wajib pajak dan peningkatan penerimaan pajak setiap tahunnya./ Business Development Services (BDS) is a program that serves as a means for the Directorate General of Taxes (DGT) to provide guidance and supervision to MSME taxpayers and to encourage their business with the aim of maximizing awareness, linkage and tax compliance of MSME actors. This study aims to review the implementation of BDS at KPP Pratama Bojonegoro towards taxpayer compliance and tax revenue. The research method used is a qualitative method. The data used in this study were sourced from interviews, literature studies, and taxation data related to BDS. Interviews and tax data related to BDS were obtained directly from KPP Pratama Bojonegoro. The results of this study indicate that BDS activities at KPP Pratama Bojonegoro are divided into five stages, namely preparation, implementation, follow-up, reporting, and monitoring and evaluation. There are several obstacles faced by the Bojonegoro KPP Pratama when carrying out BDS activities, namely the difficulty of determining targets, ineffective timing, absentees, and the Covid-19 pandemic. Overall, BDS activities received a positive response from taxpayers. This positive response can be seen from the increasing level of taxpayer compliance and increasing tax revenues every year.

Actions (login required)

View Item