Athoriq, Naufal Alif (2022) Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Usaha Sampingan pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (27kB) |
|
Text (Abstrak)
02. Abstrak_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (23kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (17kB) |
|
Text (BAB I)
05. Bab I_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB) |
|
Text (BAB II)
06. Bab II_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (21kB) |
|
Text (BAB III)
07. Bab III_Naufal Alif Athoriq_2301190525.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (75kB) |
|
Text (BAB IV)
08. Bab IV_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Naufal Alif Athoriq_2301190525.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (30kB) |
Abstract
Pandemi Covid-19 membawa dampak yang besar bagi perekonomian Indonesia. Terdapat beberapa cara yang dilakukan oleh masyarakat untuk bertahan dari tekanan ekonomi selama pandemi, salah satunya dengan membuka usaha sampingan. Untuk memberikan keringanan kepada masyarakat dalam membayar pajak penghasilan atas usaha tersebut pemerintah telah menetapkan tarif pajak penghasilan 0,5 persen yang diatur dalam PP No 23 Tahun 2018 serta menerbitkan kebijakan pemberian intensif pajak penghasilan ditanggung pemerintah selama pandemi Covid-19. Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan perpajakan Wajib Pajak yang melakukan usaha sampingan selama pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif, dengan menggunakan data dari narasumber dan sumber data primer yang diperoleh dari hasil wawancara dengan Wajib Pajak pelaku usaha sampingan serta petugas pajak yang melakukan pengawasan terhadap Wajib Pajak tersebut. Hasil penelitian menunjukkan masih rendahnya tingkat kepatuhan perpajakan Wajib Pajak pelaku usaha sampingan. Hal ini dikarenakan kurangnya pengetahuan Wajib Pajak dalam melakukan pemenuhan kewajiban perpajakan atas usaha sampingan yang dilakukannya./ The Covid-19 pandemic has had a major impact on the Indonesian economy. There are several ways that people do to survive the economic pressures during the pandemic, one of which is by opening a side business. To provide relief to the public in paying income tax for these businesses, the government has set an income tax rate of 0.5 percent as regulated in PP No. 23 of 2018 and issued a policy of providing intensive government-borne income taxes during the Covid-19 pandemic. This study aims to determine the level of tax compliance of taxpayers who carry out side businesses during the Covid-19 pandemic. This research is a qualitative research, using data from sources and primary data sources obtained from interviews with taxpayers who are side business actors and tax officers who supervise these taxpayers. The results of the study show that the level of tax compliance of taxpayers for side businesses is still low. This is due to the lack of knowledge of the taxpayer in fulfilling his tax obligations on his side business.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pandemi Covid-19, Pajak Penghasilan, Kepatuhan Wajib Pajak, Peraturan Perpajakan, Covid-19 Pandemic, Income Tax, Taxpayer Compliance, Tax Regulations. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Mar 2023 01:36 |
| Last Modified: | 28 Mar 2023 01:36 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1202 |
Actions (login required)
 |
View Item |