Tinjauan Potensi Pajak Penghasilan Atas Kegiatan Usaha Sarang Burung Walet di Kabupaten Deli Serdang

Ulhaq, Raihan Dhiya (2022) Tinjauan Potensi Pajak Penghasilan Atas Kegiatan Usaha Sarang Burung Walet di Kabupaten Deli Serdang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Indonesia adalah salah satu negara di Asia Tenggara yang memiliki iklim ekosistem yang baik untuk melakukan budidaya sarang burung walet. Dengan potensi geografi yang tinggi, budidaya sarang burung walet ini menjadi salah satu pilihan usaha bagi masyarakat. Melihat hal ini, fiskus dapat melakukan penggalian potensi pajak penghasilan untuk kegiatan usaha sarang burung walet. Penelitian ini menggunakan metode penelitian gabungan yaitu penelitian kuantitatif dan kualitatif. Metode pengumpulan data dilakukan melalui studi pustaka dan studi lapangan. Berdasarkan hasil penelitian, Indonesia merupakan negara terbesar penghasil sarang burung walet di dunia dengan 75% sarang burung walet yang ada di dunia diekspor dari negara ini. Potensi pasar yang besar ini menunjukkan bahwa ada potensi pajak yang perlu digali dari sektor ini. Melalui perhitungan potensi pajak didapatkan jumlah potensi pajak dari sarang burung walet bernilai Rp65.304.235.000,00. Dalam melakukan penelitian penggalian potensi pajak terdapat beberapa kendala seperti regulasi di Indonesia yang tidak menetapkan harga minimal bagi komoditas sarang burung walet, terdapat kategori eksportir sarang burung walet yaitu Eksportir Terdaftar (ET) dan Non Eksportir Terdaftar (Non ET) yang mengakibatkan disparitas harga, dan perbedaan data pada instansi yang terlibat sehingga sulit melakukan pengawasan./ Indonesia is one of the countries in Southeast Asia that has a good ecosystem climate for cultivating swiftlet nests. With a high geographical potential, the cultivation of swallow's nest has become one of the business options for the community. Seeing this, the tax authorities can explore potential income taxes for swallow nest business activities. This study uses a combined research method, namely quantitative and qualitative research. Methods of data collection is done through library research and field studies. Based on the results of the study, Indonesia is the largest swallow nest producing country in the world with 75% of the world's swiftlet nests exported from this country. This large market potential shows that there is tax potential that needs to be explored from this sector. Through the calculation of potential taxes, the amount of potential tax from swallow's nests is Rp65,304,235,000.00. In conducting research to explore tax potential there are several obstacles such as regulations in Indonesia that do not set a minimum price for swallow nest commodities, there are categories of swallow nest exporters namely Registered Exporters (ET) and Registered Non Exporters (Non ET) which result in price disparities, and the difference in data between the agencies involved makes it difficult to supervise.

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