TINJAUAN PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS JASA OUTSOURCING BERDASARKAN UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI DAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN

Mahardhika, Vallerino Ananta (2022) TINJAUAN PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS JASA OUTSOURCING BERDASARKAN UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI DAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Seiring dengan perkembangan zaman yang tidak terbendung, tenaga kerja merupakan salah satu unsur utama bagi suatu perusahaan dalam menjalankan proses bisnis, dimana hal tersebut menjadi salah satu faktor untuk meningkatkan keefektivitasan dan keefisienan kinerja mereka, dan salah satu strategi yang diambil oleh perusahaan adalah menerapkan kebijakan outsourcing. Outsourcing sendiri banyak sekali digunakan oleh perusahaan saat ini untuk membantu efisiensi proses bisnis perusahaan dan kini bentuknya telah bervariasi seiring dengan perkembangan zaman. Atas perubahan tersebutlah yang menyebabkan terjadi penyesuaian atas pengaturan perpajakannya melalui Undang-Undang Harmonisasi Peraturan Perpajakan, termasuk aspek perpajakannya dan penerapan negative list. Dalam karya tulis tugas akhir ini penulis bertujuan untuk mengetahui apa latar belakang perubahan peraturan pengenaan negative list Pajak Pertambahan Nilai atas jasa outsourcing beserta aspek perpajakannya berdasarkan Undang-Undang Pajak Pertambahan Nilai tahun 1984 dan Undang-Undang Harmonisasi Peraturan Perpajakan. Penelitian ini menggunakan metode studi kepustakaan dan metode studi lapangan berupa wawancara dan observasi pada jasa outsourcing yang ada di KPP Pratama Malang Utara dan pihak terkait. Berdasarkan penelitian tersebut, diketahui jika perubahan pengaturan mengenai pengenaan negative list tersebut dilatarbelakangi tujuan negara untuk mewujudkan reformasi perpajakan serta menegaskan kembali area perpajakan yang yang sebenarnya berpotensi untuk menjadi penerimaan negara, terutama di bidang jasa outsourcing yang kini telah berubah dari proses bisnis awal seiring dengan perubahan zaman, selain itu terjadi juga perubahan atas aspek perpajakan dalam bidang tarif, dasar pengenaan pajak, faktur pajak, dan pengukuhan menjadi pengusaha kena pajak./ In line with the current development, manpower is one of the main elements for a company to implement their business processes, where it becomes one of the factors to increase the effectiveness and efficiency of their output, and one of the strategies taken by the company is implementing an outsourcing policy. Outsourcing nowadays is widely used by many companies to help the efficiency of the company's business processes and now its forms have varied along with the times. This change has caused an adjustment to the taxation regulation through the Harmonization of Tax Regulations Law, including the taxation aspect and the negative list implementation. In this thesis, the author aims to find out what is the background of changes to the negative list establishment of Value Added Tax on outsourcing services and their taxation aspects based on the 1984 Value Added Tax Law and the Harmonization of Tax Regulations Law. This research used library research methods and field study methods in the form of interviews and observations on outsourcing services at North Malang’s KPP Pratama and related parties. Based on this research, it is known that the change in the regulation regarding the imposition of the negative list was encouraged by the state's goal of realizing tax reform and reaffirming the taxation area which actually has the potential to become state revenue, especially in the outsourcing service sector which has now changed from the initial business process along the current development, there also some changes to the taxation aspect in the fields of fares, tax bases, tax invoices, and taxable subject.

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