Potensi Pajak Penghasilan Terhadap Usaha Penyewaan Lapangan Bulu tangkis pada Masa Pandemi

PRESTIWARDANA, RIVERIO (2022) Potensi Pajak Penghasilan Terhadap Usaha Penyewaan Lapangan Bulu tangkis pada Masa Pandemi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi Covid-19 menimbulkan pengaruh yang besar terhadap perekonomian dunia. Indonesia yang merupakan negara berkembang turut terkena dampak dari pandemi Covid-19. Bahkan pemerintah Indonesia telah menerapkan berbagai kebijakan, salah satunya menerapkan pemberlakuan pembatasan berskala besar pada sejumlah wilayah di Indonesia. Dengan adanya pembatasan tersebut tentunya berdampak terhadap sektor usaha mikro kecil dan menengah (UMKM) maupun Swasta. Usaha penyewaan lapangan bulu tangkis merupakan salah satu sektor usaha yang termasuk UMKM, serta secara tidak langsung juga terdampak pandemi. Penulis menggunakan metode penelitian kualitatif dengan melakukan metode dokumentasi terhadap KPP yang membawahi wajib pajak pelaku usaha penyewaan lapangan bulu tangkis, serta wawancara secara langsung terhadap pemilik, pegawai yang bekerja pada lapangan bulu tangkis yang bersangkutan. Hasil yang didapat oleh penulis ialah terjadi perubahan aspek dan potensi perpajakan pada kegiatan usaha lapangan bulu tangkis yang disebabkan oleh pandemi. Selain itu atas perubahan aspek dan potensi yang terjadi, proses bisnis yang terjadi juga sedikit mengalami perubahan. Atas perubahan dari proses bisnis, aspek dan potensi perpajakan yang terjadi, KPP melakukan pengawasan yang lebih intensif terhadap kegiatan usaha yang sedang memiliki tren positif./ The Covid-19 pandemic has had a major impact on the world economy. Indonesia, which is a developing country, has also been affected by the Covid-19 pandemic. In fact, the Indonesian government has even implemented various policies, one of which is the imposition of large-scale restrictions on a number of areas in Indonesia. With these restrictions, of course, it will have an impact on the micro small and medium enterprises (MSME) sector and the private sector. The badminton court rental business is one of the business sectors including MSMEs and is indirectly affected by the pandemic. The author uses a qualitative research method by carrying out the method of documentation of the Tax Office in charge of the taxpayers of the badminton field rental business actor, as well as direct interviews with the owners, employees who work on the badminton field in question. The results obtained by the author are that there is a change in aspects and potential for taxation in badminton field business activities caused by the pandemic. In addition to the changes in aspects and potentials that occur, the business processes that occur are also slightly changed. Due to changes in business processes, aspects and potential for taxation, the KPP conducts more intensive supervision of business activities that are currently having a positive trend.

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